Cold compression usually 110-130 +/- leakdown should be no more than 25% or so. When i built mine(04 STi wih ej257, forged pistons, oversized valves) I had a leakdown rate of 35% This was due to everything being brand new and cold as hell lol started her up, idled it for about 20 mins. Checked compression and leakdown. Comp was at 155 on all 4 cylinders, leakdown rate of 15%. People will tell you that a leakdown of more than 5% is a problem, that is not correct as sooooo many variables come into play such as oil temp, thickness, age. New parts or old etc... Im looking at the time charts now and complete valve adjustment is only a 4.8 hr job. At our $85 an hr rate, thatd be $408 plus any buckets that you may need. $36 per bucket. Worst case senario if you needed 16 buckets and 4.8 hrs labor is $984.00 $2300 is waaayyyyyy high!!!!!!!!!!!