This academic paper explores the evolution of absorptive capacity, redefining it as a dynamic capability essential for a firm’s long-term success. The authors distinguish between potential capacity, which involves finding and processing information, and realised capacity, which focuses on applying that knowledge to create value. By clarifying these definitions, the research highlights how companies can better adapt and innovate within rapidly changing markets. The study provides a comprehensive framework to help organisations understand how internal processes turn external data into a sustainable competitive advantage. Ultimately, the text offers a more precise way to measure and implement strategies that enhance an enterprise’s intellectual agility.