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If I invest X money at Y 'valuation', but I get more than just stock such as liquidation preferences, then the stock alone it's not actually worth X money. Or if you prefer my stock + what else I get is worth X money, but the other shareholders lost something of value.

Thus the company is not actually worth Y valuation and pretending otherwise ignores the terms of the deal.

EX: If the company is nominally worth 1 billion at the time of investment, and later sold for 900 million the last investor may actually have profited via money that early investors never received.



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