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The paper aims to elucidate the value creation and strategic groups of financial capital (FC) and intellectual capital (IC), which will serve as the criteria for business valuation and strategic management. We apply the strategic group concept to explore the value relevance of FC and IC. Cluster analysis is utilized to discover patterns in data. This paper leverages a model to represent value creation and cites four aspects of IC, referred to as “other information,” to combine IC and the Ohlson model. The empirical results indicate that value creation is influenced by both IC and FC. Taiwan's information technology industry can be classified into three strategic groups. The models of growth firms and stability firms have more explanatory capacities when compared. The contributions of IC to defensive firms yield more incremental information. The findings also indicate the contingency perspective of value creation. To create higher corporate value, enterprises must formulate their IC and FC strategies based on their organizational traits.