How is the valuation of a company is determined during an IPO and how the value of its share is decided?

General
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you can check the Varsity IPO Chapters from the below link, in which it is clearly explained with examples

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Suppose in the near future Flipkart decides to have an IPO? How will its valuation will be calculated and how will it get decided that the value of its share will be Rs.300 or Rs.400 or …?