Understand and analyze what are the main drivers of value creation in italians venture backed company post-IPO and on which of them the investors may have to focus in order to push the performance of the company beyond the limit. The effort, more specifically, of this work is to see through the interrelations of the influencing business value drivers and the business value to analyze the impact of a variation of value drivers on business value. The idea behind this empirical analysis is to decompose the business value in its elemental business drivers in order to have a clear path towards value creation. The value drivers on which the empirical analysis must focus are sales growth rate, operating profit margin, income tax rate, incremental investment in working capital, incremental investment in fixed capital, replacement of fixed capital, cost of financing cost of capital and forecast duration the planning period.