Blue Buffalo Pet Products — SEC Form S-1 excerpt (EFTA01381345)

Form S-1 Table of Contents Blue Buffalo Pet Products, Inc. Notes to Consolidated Financial Statements (Continued) The Company uses a third party valuation specialist to assist it in the estimation of the fair value of its common stock. The Company believes these valuations to be appropriate; however, the valuation of the equity of any private company involves various estimates and assumptions that may differ from actual values. If available. the Company bases its common stock value on actu