Artificial intelligence is reshaping how software is built and how software‑based business models generate value. Conventional technology due diligence focuses on architecture, scalability and technical debt, which fails to capture AI's impact on value proposition, competitive edge, margins and customer acquisition. This paper introduces the AI Exposure and Resilience (AI‑ER) two‑dimensional assessment framework. AI exposure quantifies the pressure for change that AI imposes on a business model; AI resilience measures a company's ability to absorb that pressure, adapt, and exploit AI in an economically viable way. Metrics for both dimensions are derived from current AI capabilities, deployment prerequisites and research on business models and organizational adaptability. The framework keeps exposure and resilience separate and adds an explicit evaluation of evidence quality and confidence. An initial assessment can be performed with public information and later refined with internal data. The resulting company profile is traceable, supports cross‑company comparison, and retains uncertainty in the underlying evidence. The paper also outlines a preliminary scoring logic and a procedure for empirical validation.
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