There have been quite a few times where I’ve been negotiating with a prospective buyer, and I can tell the company wants to buy a particular domain name but we were unable to come to terms on the price. When this happens, I let them know they can contact me in the future if their offer changes, but until then, I will keep the domain name and possibly find another company to buy it.
As time passes, new leadership may enter the company. Perhaps a new Chief Marketing Officer (CMO) or Chief Executive Officer (CEO) takes a position at the company. The change in leadership, especially if it involved the counterparty in a negotiation, may bear fruit for your negotiation. This new executive may have a stronger interest in the domain name, and the company may be more willing to buy it at a price that is closer to the initial asking price.
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