Formation of intellectual assets of innovative business

Intellectual assets play a key role as the basis for breakthrough inventions and the main driving factor of economic dynamics; they act as a strategic reserve of income for innovative enterprises and determine global technological progress. The development of intellectual assets in the context of modern entrepreneurship is becoming a decisive indicator of increasing the innovative potential of businesses, territories, and corporations. In this regard, the strategic set for the development of intellectual assets of innovative businesses is extremely important and promising. The issue of developing and implementing a strategic set as a system of company strategies that substantiates the basis for increasing capitalization and effective use of intellectual assets is highlighted. Attracting long-term financing is explainedin strategies for increasing the capitalization of intellectual assets of a company's business. This approach is implemented in the article by compiling a portfolio of innovative entrepreneurship, the task of which is to increase the company's market value in the long term as a result of optimizing and capitalizing intellectual assets. The indicators of KernelHolding S.A., which aims to strengthen market and financial dominance on the global stage, focuses on optimizing R&D costs and creating strategic interaction with scientific communities, are analyzed. It is determined that the vector of development isinvestments in advanced research for the implementation of new technologies and innovations. The article reveals that 2023 became a turning point: the indicators of intellectual capital use increased, and sales showed growth dynamics - these are factors of the company's sustainable development strategy. Priorities in resource management are formulated, aimed at strengthening the innovative potential of KernelHolding S.A. and leading to the expansion of market advantages and capitalization of knowledge, to the deepening of the economic sphere of intellectual assets. The article proposes to develop a strategic set of intellectual asset development of innovative business, which becomes the key to the growth ofKernelHolding S.A. as a player in the global market. The strategy system is based on a set of tasks aimedat increasing the capitalization of innovations, including specific tasks for the effective management ofintellectual assets in the context of modern business challenges.