As metaverse business gradually spreads across industries against the backdrop of the 2020 pandemic and the Korean New Deal policy, the appropriate future value of companies pursuing metaverse business is being discussed. Traditionally, profitability-based valuation methods such as the DCF (Discounted Cash Flow Model) method are applied when calculating the future value of general companies, and these existing methods are used when evaluating the value of companies pursuing metaverse business, a new growth industry. Applying it as is has its limitations. Presenting future corporate value by applying an appropriate valuation method that matches the characteristics and circumstances of the Metaverse business is essential for activating financing for industrial growth and the investment decisions of investors who supply funds. Accordingly, this study reflects the characteristics of the metaverse business based on previous research on corporate valuation methods and analysis of the three-year (2020 to 2022) financial status and corporate trends of 113 domestic listed companies that have promoted the metaverse business. A corporate valuation method was proposed. As a result of the research, the majority of companies promoting metaverse business have just been commercialized and are in a deficit before monetization, so among the existing valuation methods, PSR(Price to Sales Ratio), a multiplier method suitable for negative cash flow, is used and applied. It was concluded that it would be appropriate to seek. In addition, this study derived a method to reflect the Metaverse interest index and Metaverse business sensitivity in PSR in that the future value of the Metaverse business is created by expanding the ecosystem according to the public's interest and sensitivity. Moreover, since the Metaverse business shows similar characteristics to venture companies, a method of applying the company value discount rate by considering the company's maturity and interest rates as risk factors was proposed.