Xiaomi’s Valuation Isn’t Anywhere Near $100 Billion

Maker of budget phones has visions of being valued like an ‘innovation-driven internet company’

A star of this year’s global initial public offering market, China’s Xiaomi, has published its long-awaited deal prospectus. And so the key question follows: What is this company, the world’s fourth-largest smartphone maker by volume, really worth?

One thing is clear: Nowhere near the $100 billion doing the rounds.

There is a reason Xiaomi...