Just when you thought it safe to assume that the “art and science” of business valuation is receiving its due, along comes the latest low-end competitor, a site that sells mortgage, loan, and other financial calculators for several hundred dollars—but offers to value your business for free: www.dinkytown.net/java/BusinessValuation.html. “Just enter your cash flow information for the next four years, your cost of capital and your expected growth rate,” say the site’s purveyors, and “we will determine. . . the net present value of your company.” Is it all so simple? Check it out and then let us know what you think; email the BVWireEditor.