Disney’s performance this past quarter was impressive—fueled by major box office hits. Its value is largely the result of its worth. The difference? Michael Eisner and Bob Iger unlocked the company’s value and made it hugely profitable; but it was Walt Disney’s unceasing (and insistent) demand for excellence and enthrallment that built the foundation of value upon which the whole company is based. Do you only measure the profitability of your company—or do you also value it?