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How about some combination of Revenue + Profitability?

Revenue alone doesn't help, I think Facebook crossed $300 MM but was not profitable at that point in time.

Current IPO's target revenue in the range of $50 MM (I think), pre-bubble IPO's required 4 straight quarters of revenue growth (something like that), this is a moving dynamic.

For what it's worth, my understanding is that the target these days (especially thanks to the costs of Sarbanes-Oxley compliance) is closer to $100 MM in revenue to even think about an IPO.

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