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Firms now collect vast quantities of customer, operational, and transactional data through digital platforms, enterprise systems, service encounters, logistics infrastructures, and payment architectures. Yet much of this data is used only for its immediate operational purpose and then stored, fragmented, or ignored. This creates a strategic paradox: data abundance does not automatically produce value abundance. Existing theories of digital business value have largely emphasised data collection, analytics capability, governance, and decision support. These perspectives explain how firms analyse data for predefined purposes, but they do not fully explain how firms systematically repurpose existing data assets for new uses. This leaves an important gap in understanding how data becomes renewable rather than merely accumulated. This article conceptualises enterprise data reuse as a distinct digital business capability. It defines data reuse as the organisational capacity to identify data already collected, prepare it for a new context, recombine it with other data assets, and apply it to new business problems, products, services, or strategic insights. The article develops a theory of how customer, operational, and transactional data can be repurposed to support value renewal. The article contributes by positioning data reuse as a higher-order capability rather than a secondary analytics activity. It argues that firms able to renew the value of existing data can generate new revenue opportunities, reduce the marginal cost of innovation, and strengthen strategic adaptability. Enterprise data reuse therefore transforms data from a one-time input into a renewable strategic asset.