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Valuing Pre-revenue Companies
Entrepreneurs and investors must both understand the critical aspects o valuation or pre-revenueand startup entrepreneurial ventures. By aligning expectations, such understanding osters positive, productive relationships between unders and ounders. In addition, investors and entrepreneursbeneft separately when they know the answers to essential questions. What are the most important actors angel investors should consider in determining a company’s value? How can entrepreneursbetter present their companies to attract early-stage investors and build eective relationships?“Investment Valuations o Seed- (Startup) and Early-Stage Ventures” by Luis Villalobos, ounder o TechCoast Angels, defnes perspectives rom which investors and entrepreneurs view valuation and providesinsights that can reduce the natural contentiousness o negotiating valuation.
Content
Investment Valuations o Seed- and Early-Stage Ventures 3
Startup Pre-money Valuation: The Keystone to Return on Investment 9
Is Valuation a Key Issue in Funding Startups? 11
Fundability and Valuation o Startups: An Angel’s Perspective 14
Valuation Worksheet 16
Valuation o Pre-revenue Companies: The Venture Capital Method 18
Valuation Divergence 21
Valuation Estimator 23
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Editor’s Note:
These articles and tools were originally published on the eVenturing Web site in July 2007.
 
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Investment Valuations of Seed- and Early-Stage Ventures
Luis Villalobos
This exceptional article oers insightul explanation and key details o how angel investors determine valuations, why entrepreneurs and investors oten have dierent perspectives or angel returns, and what steps angels and entrepreneurs cantake to quickly fnd common ground on this critical topic.
Article
Some early-stage investment negotiations resemble a game o Texas Hold-’em poker. Each player withholdsinormation and tries to convince opponents that his hand is better than it actually is. But valuation negotiations arenot card games. Unlike poker, the objective o investment negotiations ought to be or investors and entrepreneursto share inormation as openly and completely as possible and to work together toward a common goal o buildingsuccessul companies.
Why ocus on valuation?
At the time o investment, valuation is the core determinant o return or investors. Inother words, the return to investors is based on the increase in the valuation o shares they receive in exchangeor their capital. Understanding valuation is critical to successul investing. Unortunately, valuation is the mostmisunderstood part o the investment process and oten leads to contentious negotiations that get the entrepreneur-investor relationship o on the wrong oot.
What is the problem?
Most entrepreneurs and investors have oblique points o view—in other words, their viewsdon’t intersect. In act, the two sides don’t even speak the same investment language. More undamentally, neitherunderstands what I call “divergence” o valuations. Understanding divergence can reduce contentiousness and ensurethat negotiations build an eective working relationship between investors and entrepreneurs.
What is divergence?
Divergence is the dierence between the growth rate o the company’s valuation and thevaluation o the shares investors receive due to dilution by subsequent investors and other actors. Even in successulventures, divergence, in act, tends to be between 3x and 5x.A simple example may help make the point: An investor unds at a $4-million post-money valuation and receivesshares valued at $2 each. The company is sold in ve years or $60 million, which is a 15x increase in companyvaluation. Due to dilution, however, the value o the investor’s shares will almost certainly not have increased 15xto $30 per share. They might instead have increased only 3x to $6 per share. In this example, the increased valuationo 15x divided by the increase in the investor’s share value o 3x demonstrates a 5x divergence. (For a detailedtreatment I wrote, see “Valuation Divergence,” starting on page 21.)
What do angels target or returns?
Some angels target 5x to 10x ROI (cash-on-cash return on their investment)in our to eight years, which yields an internalrate o return o between 25 and 75 percent.(In the accompanying table, the target numbersassume that divergence o between 3x and 5xtimes is actored in.) Other angels simply target30x ROI without divergence.The two approaches are eectively equivalent:I you assume 4x divergence (the midpointbetween the expected range o 3x to 5x) andmultiply that by a return o 7.5x (midwaybetween the 5x and 10x range), then you get30x, which actors in divergence. These ruleso thumb are not sacrosanct; they refect twocommon approaches.
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