Company valuations aim to determine the value of a business. Due to the heterogeneity of the entities, no two companies are alike. The reasons for a valuation influence the specifics of the entity as well as the benefits to the subject and the outcome of the valuation process. As a result, many different valuation methods have developed over time to estimate a company's worth. The calculated value serves as the basis for negotiations between the transaction partners. This book examines the applicability of company valuation methods for start-up companies. These businesses have only recently entered the market. The challenge lies in identifying the method that best reflects the situation of start-up companies.