Value is not monetary gain.
That's how we keep score of value.
But it's not value itself.
A valuable movie is one that continually enriches the lives of audiences over multiple viewings.
A good way to manufacture this effect is to design a movie you'd love to re-watch.
Make something you'd love to watch over & over again.
Make something that grabs YOUR attention.
Make something valuable.
If it's (genuinely) valuable to you, chances are, it'll be (genuinely) valuable to others.
As Robert Frost says, "No tears in the writer, no tears in the reader. No surprise for the writer, no surprise for the reader."
It should always be a joy re-watching your movie, never a chore.
You made it because you wanted to experience this thing which didn't exist.
Isn't this why we became filmmakers in the first place?
Because we have good taste.
And a special relationship with the medium.
Only later do we learn about commercialization and ego.
These things are important in varying degrees, but we must never forget the aesthetic value, and especially the aesthetic value according to your taste.