Corporate objectives in a flotation are numerous and both financial and non-financial. The company will wish to attain a high valuation that is maintained in the secondary market. Companies are in business to create value for their shareholders. The last thing a firm wants is for its first public shareholders to lose money. So, while a high price is desirable, one that will go even higher in the aftermarket is more so. High prices minimize the dilution experienced by existing shareholders, so two groups are happy.

Sustainable valuations are supported by core long-term shareholders. Core shareholders do not want to sell their investment, but they want to see regular trading in the company's shares (called liquidity), so that they know they can sell if necessary.

Other objectives include increasing the company's profile and facilitating future fund raising and acquisitions. These objectives will be discussed in greater detail below.