Abstract The basic goal of the company’s operation is to build its value. There are many measures, which makes value an ambiguous category. The value of the company is interested in its stakeholders, who can use the information about the value in various ways to achieve their goals, e.g. investing, managing the company, etc. The purpose of the article is to examine the relationship between the value of the company, its fundamental strength and rates of return. An important element of the study is to indicate the possibility of using the occurrence of the relationship between value and fundamental strength of the company’s stakeholders. The survey results show that fundamental strength influences the shaping of the enterprise value.