(Image source: cultofmac.com) The action camera maker GoPro intends on going public after the company released S-1 filings yesterday to the public. GoPro is seeking to raise $100 million from its initial public offering. Current plans are to list on the NASDAQ under the ticker symbol “GPRO”. In terms of the company’s financial standing, sales were down $19 million in the first quarter of 2014 compared to the same period a year ago. Moreover, net income declined by $12 million in the first quarter of 2014 compared with the first quarter of 2013. Another troubling aspect is that GoPro will be entering a tech sector has been declining since the start of the year. The NASDAQ composite has been far behind its counterparts. Many investors feel like tech stock prices are not reflective of its true value. GoPro is definitely entering choppy waters.