Difference Between 'Target Valuation' and 'Valuation?'

What is the Difference Between 'Target Valuation' and 'Valuation?'

When gathering intelligence about the possibility of acquiring a Target, there are many parameters that are captured on the Summary/Target Detail Page.  Target Demographics, Deal Summary, Financial Summary, etc.  

Within the Financial Summary section, there are two fields:  Target Valuation and Valuation as shown in the below screen capture.

Target Valuation  This is what the Target company is estimating/declaring its market value at.

Valuation – This is what the Devensoft customer has qualified the Target value through their research, diligence, reconciliation, etc.