这是一种经过时间考验的仪式，企业在银行家和律师身上花费数百万美元，而这些人忙着制造报告，分析公司估值的犄角旮旯儿。

This is a time-honored ritual; companies lavish millions on bankers and lawyers, who scramble to produce presentations analyzing every nook and cranny of a company's valuation.