The Step-Up method is only suitable for very young companies (pre-seed and seed), and generates an incremental valuation linked to the presence of factors or the achievement of development stages of a startup that will come to strengthen the solidity of the project. These are as many factors evaluating the risk as they are factors evaluating the potential of the project. The total valuation generated cannot exceed 2.5 million, which is why it will be excluded in the case of valuation of an already more developed company.