BC Journal

AI Bubble

Is AI the Next Market Bubble? Learning From History While Navigating Today

Artificial Intelligence (AI) has quickly become the defining market story of this decade. The technology promises to transform nearly every industry: healthcare, financial services, manufacturing, and more. Investors have taken notice. So much capital has poured into the sector that AI investment is now measured as a share of GDP, valuations have soared, and a handful of companies now dominate global markets.

This raises an increasingly common question: Is today’s AI boom the next market bubble?

While no one can say for certain, we can look to history for clues and plan strategically for the future.

 

Echoes of the Dot-Com Era – With a Twist

The AI surge shares a clear resemblance to the 1990s internet boom. Back then, the internet was a transformative technology still searching for proven business models. Excitement drove valuations far ahead of actual revenue, especially for start-ups with little more than a website and an idea.

Yet the biggest corporate winner of the dot-com period was not a consumer internet company. It was Cisco, selling the hardware and networking equipment needed to build the internet infrastructure. At its peak, it briefly became the world’s most valuable company, only to fall sharply when exuberance unwound.

Fast-forward to today, and Nvidia has assumed that role. The company supplies the high-performance chips powering AI data centers worldwide. Demand for computing infrastructure has skyrocketed as firms race to develop large language models, autonomous systems, and enterprise AI tools. As Cisco was to the internet thirty years ago, Nvidia is to AI infrastructure today.

But this time, something is different – famous last words in financial markets, of course. During the dot-com era, most capital went into fledgling start-ups with limited revenue. Today, the AI boom is funded by the world’s largest, most profitable companies. Google, Microsoft, Amazon, and Meta each generate tens of billions in cash annually and are spending aggressively on AI development. So yes, this cycle is different in meaningful ways. However, this does not eliminate the risk of over-investment, but it does change the character of that risk.

Instead of small firms burning investor money, highly capitalized technology giants are deploying their own cash, meaning they can sustain spending for longer and absorb missteps more easily. That gives today’s cycle somewhat stronger footing, even if uncertainty remains about future returns.

 

Tax Planning after the One Big Beautiful Bill Act

Albert Einstein once said: “The hardest thing in the world to understand is the income tax.” If Einstein felt this way, he probably had a point. That’s why we rely on simple frameworks to make sense of the complex.

The reality is that successful investors focus on what they can control. The tax code, however perplexing, offers a static playbook each year. Investors can take advantage of both timeless techniques and new opportunities with careful planning and competent advisory team.

This year’s tax bill – the One Big Beautiful Bill Act (OBBBA or the Big Beautiful Bill) – cemented many provisions first introduced in the 2017 Tax Cuts and Jobs Act (TCJA). It also added new and mostly temporary tax breaks for everyday Americans. Following are simple tax planning techniques, new and old, for investors of varying situations.

 

1. Review Tax-Loss Harvesting Opportunities

Tax-loss harvesting is a long-standing strategy used by investors to manage their tax bills. It involves selling investments that have declined in value, realizing those losses, then reinvesting in similar securities. The losses realized can be used to offset capital gains and, if applicable, up to $3,000 of ordinary income each year.

Losses are rare this year in a well-managed stock portfolio. However, investors may still have unrealized losses in their bond portfolios following the Fed’s rapid interest rate campaign after COVID. Investors should review their taxable accounts for any unrealized losses before year-end.

 

#Finterms: Capital Expenditure (CapEx)

Definition:
Capital Expenditure refers to funds a business uses to acquire, upgrade, or maintain long-term assets such as property, equipment, or technology. Unlike operating expenses, which cover day-to-day costs, CapEx is aimed at investments that provide benefits over multiple years.

Why It Matters:
CapEx decisions shape a company’s growth trajectory and financial health. High CapEx often signals expansion or modernization, but it also impacts cash flow and may increase debt. Investors watch CapEx trends to gauge future earnings potential and risk.

Example:
Purchasing new manufacturing equipment or building a data center for AI infrastructure are typical CapEx activities.

Key Insight:
CapEx is not just spending—it’s a strategic bet on the future. Balancing investment with sustainable returns is critical for long-term success.


Strategic Considerations for Private Businesses

Impact on Valuation: CapEx influences future cash flows and growth assumptions, which are central to business valuation models. Excessive CapEx without clear ROI can depress value, while well-targeted investments can enhance it.

Financing Decisions: Large CapEx projects often require external financing or equity injections. Structuring these correctly affects cost of capital and ownership dynamics.

Risk Management: Over-investment in fixed assets can strain liquidity. Align CapEx with realistic revenue projections and industry trends to avoid financial stress.

Exit Planning: Buyers scrutinize CapEx history and future requirements. Businesses with modern, efficient assets often command higher multiples, while those needing significant upgrades may face discounts.

#CapitalExpenditure #CapEx #businessvaluation #investmentplanning #financingdecisions #exitstrategy #liquidityrisk

Financial Literacy