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· strategic analysis · omer taki · april 2026

AI creates value.
Not always for you.

The value AI creates is not distributed evenly. In most organisations, it is captured by model vendors — not by the company that deploys them.

· definition

AI value creation is the net economic advantage generated by an AI deployment, after deducting costs (licences, integration, training, governance) and risks (dependencies created, regulatory exposure, future exit costs).

At tointelligence, we observe a systematic asymmetry: organisations overestimate short-term productivity gains and underestimate medium-term dependencies and governance costs. Real AI ROI is often lower than announced, and its distribution favours model vendors.

AI works. But it does not create value for everyone. Organisations often confuse AI usage with value creation. In many cases, the company is buying productivity from a vendor that captures a significant share of the value.

AI does not create value.
It reveals whether your organisation
is capable of creating it.

Three levels of AI value

Level 1 — Replicable productivity

Time gains, automation, cost reduction. Real value, but easily accessible to competitors.

Level 2 — Specific performance

Improvement of decisions, operations or processes through proprietary data and business integration. More defensible value.

Level 3 — Strategic advantage

New business model, durable differentiation, proprietary capability, unique data, learning loop difficult to replicate.

AI also destroys value

Often invisibly. AI can generate hidden costs: dependencies that increase exit costs, unanticipated regulatory exposure, loss of internal skills, proprietary data transferred to vendors who benefit from it.

When AI creates defensible value

AI value is defensible when it rests on proprietary data that competitors cannot replicate, deep business integration creating internal network effects, or an organisation-specific learning capability.

Central question: does your AI improve your efficiency
or strengthen your position?
· tointelligence

AI creates value.
But not for everyone.
For you?

We analyse where your AI creates real value and where it transfers it. Exclusively executive committees.

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