Here are a few additional resources for valuations
How to Value Your Start-Up for Venture Capital So, you need some money to get your tech start-up moving. How much of your company should you give up to get the money? This article explains how to value your company for venture capitalists. Business Valuation Issues Related to Startup Top venture capitalists debate valuation for startup companies High Tech Startup Valuation Estimator This one is strictly for entertainment purposes. Valuation of a Startup Business with Pending Patent Using Real Options This is an academic paper on the subject of startup valuations. (pdf) Calculating the Real Value of High-Tech Companies Dramatic fluctuations in the stock prices of Internet companies have been common. As a result, it's often very difficult to determine the real value of those companies. This article explains some of the problematic accounting practices and other issues behind valuing high-tech companies. (pdf)