Valuation of Startups
© Copyright 1978-2008, Ben Livson,
BAL Consulting P/L™. All rights reserved.
It has yet to be proven that intelligence has any survival value.
Arthur C. Clarke
2 is not equal to 3, not even for large values of 2.
Grabel's Law

On True Entrepreneurs
A true entrepreneur does not need capital:
HP started with $538 in 1938, Microsoft & Apple capital was $5000 in the 1970s
DEC-Gen Doriot $70K 1957-> $350m 1971
All you need is a customer
Paul Allen on Microsoft – IBM
Mail Order – UPS in the USA

No Investor – No Value
Liquidation value = net assets – full liabilities
Most companies have net nil or negative value. Assets are realized at a fraction but liabilities have to be paid out in full.
Build your value by:
Get investment – prove yourself to investors
Build a track record of financial performance
Exit by Private Trade Sale or Public Listing
The real company value only known at exit

Progression of Investors
Founders: keep records & ensure legal separation
Family, Friends & Fools
Doctors & Dentists
Angels
Lead Venture Capitalist
Other VCs à due diligence by referral
Government Funding
Warning: syndicate to keep no of shareholders<10

Stage Definition
Seed
Startup
Early Stage
Expansion
Management Buy-Out/Mature/Exit

Exit Strategy @Silicon Valley
20,000 enterprises
15,000 – 16,000 fail (75%-80% failure rate)
3,000 – 4,000 trade sales (15%-20%)
300 NASDAQ IPOs (<2% make it to IPO)
IPO strategies
Immediately – founders known in industry
After proven financial performance

Approaches to Valuation
The market approach – comparative – suitable when value yet another dot.com;
the income approach - recognizes future earnings by calculating the present value of projected cash flows at a reasonable present value discount rate.
and the asset-based approach – results in the lowest valuation based on expenditure.

Valuation Jargon
Financing Round: Seed, First, Second, Third, Mezzanine and IPO
Pre-Money Valuation: post-money valuation of a company at a financing round minus the amount raised at that round.
Step-Up in Value: increase in pre-money valuation between two financing rounds e.g. $10m/$2m = x5
Return on Capitalization (ROC): annualized change, or growth, in pre-money market capitalization between two rounds.

Valuation Dilemma
Economic Profit = Invested Capital x (ROIC – Opportunity Cost of Capital)
How do you forecast ROIC when a startup has no revenue, next to nil physical assets, good will as premium on valuation and IP?
Partial answer: V&V measurable milestones
Minimum ROIC for startups: 40% (30% risk of having to write-off investment altogether)

Myths v Reality
Granted clusters of patents in key markets may be worth millions
90% of NASDAQ is about true blue chips with 15+ to 100 years of proven financial performance, years of high profitability and massive protected intellectual property: IBM, AT&T, Cisco, Microsoft, HP, Sun ..
Ideas are worth millions – ideas are an unpaid prerequisite – VCs invest in implemented ideas
NASDAQ is about dot.coms

Insight into Patents
Cost: Provisional $2K à International Search $20K à National Granted $30K à Global $400K à global cluster of patents $multi-million
IP protection is a major business function
Patents are a CSF for many Australian success stories: Cochlear, ResMed, Orbital Engine and Metal Storm
Utility required but no $value is  necessary
Watch: IP assignment to company & no sharing
5+ years provisional à intntl search à pending national à granted national à global cluster

What’s behind VC’s 20%+ IRR?
Vast differences in VC performance:
A quarter of VCs loose their funds
A quarter of VCs barely maintain funds
A quarter of VCs gain commercial bank interest
A quarter of VCs have 30%+ IRRs
For each ten investments: 3 Dogs , 4 Walking Dead, 2 Cash Cows and 1 Home Run = the reason why you are a VC

Bell Mason Diagnostics
By Gordon Bell DEC & Heidi Mason Regis McKenna
When you can measure what you are speaking about, and  express it in numbers, you know something about it: but when you cannot express it in numbers, your knowledge is of a meagre and unsatisfactory kind: it may be the beginning of knowledge, but you have scarcely, in your thoughts, advanced to the stage of science.
-William Thompson, Lord Kelvin 1882-1907) Popular Lectures and Addresses, 1891-94

The 4 Elements of Bell-Mason
The four major elements of the Bell-Mason Diagnostic include:
1. The five stages of company growth
2. The twelve dimensions that are measured to   
 assess a start-up
3. The rules used to evaluate each dimension
4. A relational graph plotted against the ideal   
 model for success

The Twelve Dimensions
The twelve dimensions are grouped into 4:
Technology/Engineering, Manufacturing and Product
Business plan, Marketing and Sales
CEO, Team and Board of Directors
Cash, Finance-ability and Operations/Control

Bell-Mason Dimensions - Stages

Bell Mason Stages Flowchart

Process
Approach
Offer
Need
Claims
Due Diligence
Key Terms
Negotiation and Deal

Approach
Best startups are approached
Passive 2nd Board Advertising: ASX e.m .. IPO.com
Conferences as pickups for date
Well promoted sophisticated web-sites
Universal Law of <= 6 Degrees of Separation
Do your homework: no unsolicited approaches
More than 90% of proposals rejected on approach and many due to primitive approach
Thorough analysis of your investor(s) is critical before you make your 1st move

Offer
Presentations – meet the key people
NDA+schedule, business plan & financials
Quality and timeliness of obtaining an up-to-date Information Memorandum
VC’s level of good will is very high at the beginning and decreases exponentially over time. Be prepared. You cannot buy time lost
VCs spend >80% waiting for startups to act.

Need
Be specific about the need for investment
Needs are not questioned at the beginning
Need determines investment
Equity = Investment/Valuation
Lead VC equity =>25% and <=50%
If $1m need, valuation =>$2m and <=$4m
If justified, AusIndustry can match $ for $

Claims
Self-critique & integrity are priceless and the only way to build a successful business
Never refer to a party without naming it
VCs detest name droppers
Never make claims that cannot be verified
Measurable milestones -> payment schedule
Be careful about forecasting revenue

Due Diligence
Referential due diligence strongly preferred
1st due diligence is costly & takes time
Sloppy cooperation is a big warning sign
DD is about people: key management and advisory group will get reference checked
Books are usually a no-brainer except for the color of money spent
Expert opinion: 1 & 2 pass

Key Terms
Board seats, minority protection e.g. veto
Rights on future capital raisings
Terms on future finance e.g. anti-dilution
Payments driven by verifiable milestones
Handling of undeclared liabilities
Service contracts
Exit mechanism

Negotiation & Deal
VC’s 1st offer is always the best offer and probably the last offer as well based on 20+ years of experience as an employee and small business
Negotiation must be less 3 weeks – goodwill decreases exponentially over time
VCs are for a WIN-WIN and have every incentive to offer you a good deal

Warning Signs
Everything centers around the CEO
Wife & husband .. Bros .. business
No hurt money – just personal time
70% of investment spent in 3 months
J curve or “hockey stick” revenue forecast
Percent of market without milestones
No competition, no research, no disclosure

Ideal Startup
True partnership of 3-4 founders. CEO is only the first among equals
Coal face paid >75% of expenses
World class advisory group
Hurt money – extra mortgages & give up secure jobs. Startup is not a hobby.
True achievements e.g. US patent granted