Acquisition valuation can be based on multiple factors, typically the acquiring company would be looking at either: A) potential value - if the tech is innovat

Acquisition valuation can be based on multiple factors, typically the acquiring company would be looking at either: A) potential value - if the tech is innovative and novel but the company is not necessarily making a lot of profit, they may have a business plan to leverage the tech to generate more profit B) actual value - the tech and company is mature, profitable and has an actual ROI value that can be calculated based on sales, revenue, margins etc. They would also include: C) team value - the company has a strong team and the value of the management and employees is considered These are areas I would consider in your plan. In terms of what to learn, I would focus more on building a successful product that helps your customers, than focusing on the acquisition exit goal. You will have time to figure out how to get there when you've proven that you have a valuable company.