Love metaphors E. Mr. Sam, as Mr. Walton was known to his friends in NE Arkansas, had a saying he built his company on. Just happened to be related to what he felt Value was. He often said, Value = Quality + Price. That is, if you consistently give your customers enough quality at an attractive enough price, you have created Value.
Pretty simple formula. However, I like your take even better! The value created for IMSC shareholders is for those who have recognized it and have done something about it before this fat "piggy goes to market!" :)