Tag Archives: linkedin

Rules of Thumb

Is there a rule of thumb for valuing common stock relative to preferred?  If a new preferred round is priced at $1.00 per share, can we assume that the value of common is $0.10?  No. By now, most managers of … Continue reading

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Pre-Money and Post-Money Confusion

Venture capitalists have a short-hand nomenclature for valuation that causes confusion for appraisers and their clients.  I’m referring to “pre-money” and “post-money” value.  Assume a company has 10 million common shares outstanding and it issues 5 million Series A convertible … Continue reading

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Should We Value Intangibles? How?

Compare the balance sheets of three companies: Pacific Gas & Electric, Wal-Mart and Google.  You’ll find that the assets listed by PG&E and Wal-Mart provide a fairly accurate indicator of what these companies do.  Power plants account for more than … Continue reading

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Changes in the Value of Common Stock

One reason it’s difficult to value common stock in a venture-backed company is that the value of common is more volatile than the value of equity.  A small swing in equity value, up or down, can trigger a much bigger … Continue reading

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Best Practices for Contributory Asset Charges

The Appraisal Foundation has released the first of its “best practices” guides for valuations in financial reporting.  This one addresses the issue of contributory asset charges and is available on The Appraisal Foundation’s website: https://appraisalfoundation.sharefile.com/d/s80f9c7da9e744de9 This monograph, named “The Identification … Continue reading

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