Features of investment valuation of intrinsic value of young companies

This paper is devoted to the study of the issues of investment valuation of companies in the early stages of their life cycle. The author has considered the definition and systematized the internal and external factors of the formation of intrinsic value as characteristics of the investment attractiveness of a business. The author has analyzed the approaches to valuation young companies highlighted in the Russian and foreign economic literature. The author outlined the features of calculating the weighted average cost of capital as a cash flow discount rate in the context of the specifics of a developing business.