Is it? Possibly for a small sub-set of developers or those in SV/SF but for the majority of people having a startup on their CV is suspicious at worst and meh at best.
I would much rather have McKinsey or Deloitte on my CV.
No one else works in startups obviously. Just devs.
By small business I assume you mean self employed within Ltd Companies (LLC) which are small businesses in name only for tax efficiency. So much so the Government is trying to ban the practice with the use of disguised employee declarations.
I would much rather have McKinsey or Deloitte on my CV.