To learn more about valuing a company, consider What Is a Business Worth? by Jeffrey P. Wright ($14.95 plus $2 postage), which provides equations for calculating value. To order write to EVS Publications, P.O. Box 5268, Scottsdale, AZ 85261. Also look at Business Valuation Manual, by Thomas W. Horn ($29.95 plus $2.50) from Charter Oak Press, P.O. Box 7783, Lancaster, PA 17604, (717) 560-9338.