For better or worse, the subject of company valuations is somewhat taking over my life lately. We’ve been raising a round of funding for our child-protection software start-up, Cilter, but also fielding opportunities to expand our other business, Intro Matchmaking, through acquisition. They are two very different beasts. Valuations up until the dot com boom were (by today’s standards) ladybird accounting exercises in the main, taking into consideration trading performance and assets. Naturally, for larger scale entities it was somewhat more complex, but the digital era has opened vast caverns of consideration, very few of which can be universally quantified.…

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