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and discount rate do not work or produce unreliable values. In addition, the fact that most startup 
companies do not survive should also be taken into account in some calculations. The most crucial 
point is that the evaluation of start-up enterprises is aimed at determining the ultimate value of such 
companies, and not its current value. 
Bibliography 
1.
Business-all.com. 2021. [online] Available at:  
[Accessed 4 June 2021]. 
2.
Schirmer, 
M., 
2007. 
[online] 
Angelcapitalassociation.org. 
Available 
at: 
F_-_Valuing_ Pre-revenue_Companies.pdf> [Accessed 1 June 2021]. 
3.
Maya С., Hernández M. Empirical evidence on investment valuation models used by Spanish 
venture capital companies: special reference to the discounted cash flow method’s implementation //
International Journal of Entrepreneurship and Small Business (IJESB). 2012. Vol.17, No. 4 
4.
Understanding Startup Company Valuations // http://www.serraventures.com/wp/wpcontent/ 
uploads/2011/03/Understanding-Startup-Company-Valuations-EIR-workshop.pdf 
5.
Startup Valuation: How Much Is Your Company Worth? // http://www.seedstagecapital. 
com/2010/01/startup-valuation-how-much-is-your.html 
6.
Williams, S. and Lowe, J., 2008. Financial Times Guide to Business Start Up, The. Pearson 
Education UK. 

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SCIENCE COMMUNITY: WEB OF CONFERENCES
October-December, 2021
19 
O’ZBEKISTONDA AMALGA OSHIRILAYOTGAN SOLIQ TENDENSIYALARI 
To’ychiyeva Nigina Qudrat qizi
Toshkent arxitektura qurilish instituti magistranti 
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