If Facebook is worried about the plunging valuations of post-IPO tech stocks it isn’t showing it. According to a front page story in the Wall Street Journal this morning, the giant social network is eyeing a $10 billion initial offering sometime in the spring at a whopping valuation of $100 billion for the company. Word of Facebook’s valuation aspirations comes even as Groupon;s newly minted shares have plunged 42 percent since the company went public earlier this month. Another formerly high-flying tech company, LinkedIn, was forced into a hurry-up secondary offering earlier this month to keep its shares from plummeting below its IPO price. Social reviews site Yelp has seen its prospective valuation fall before it has even launched its IPO. Facebook will be going public on much more solid footing than the others, however. With revenue expected by reach $4 billion next year and more than 750 million users worldwide it doesn’t need to go public to become a real business.