Final Analysis and Business Valuation

Tài liệu tham khảo

Loại

Chi tiết

1. Computation of Future Maintainable Equity Earnings

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2. Computation of Capital Employed

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3.Computation of Super profits and Goodwill

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(1) Shareholders Fund:(a) Share Capital(i) 5,000 Equity Shares of `100 each (ii) 3,000 12% Preference Shares of`100(b) Reserve & Surplus (i) General Reserve (ii) P & L Account

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(1,20,000 b/f +4,80,000 CY Profit – 2,40,000 Prov for Tax)

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(2) Current Liabilities:(a) Trade Payables – Sundry Creditors (b) Short Term Provision(i) Provision for Taxation

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(1) Non-Current Assets:(a) Fixed Assets (i) Tangible Assets

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1. The Company’s prospects in the near future appear good

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2. Land value is understated by `4,00,000. Buildings have suffered a further depreciation of `2,00,000

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3. Market Value of Plant and Machinery is `5,40,000

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4. Companies doing similar business as that of Govinda Ltd show a market return of 12% on Capital Employed

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5. Profits over the prior 3 years period have been increasing at the rate of `50,000 per annum

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6. It has always been the Company’s practice to value stock at market prices.Solution

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1. Computation of Future Maintainable Profits

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2. Computation of Proxy Trading Capital Employed (based on Closing Capital Employed)

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4. Computation of value per Share on Net Assets Basis

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6. Summary of Value per Share under different methods

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2. In 2010-11, goods costing `6,000 were purchased and have been included since that date at cost in the Stock lists. The goods were valueless on the Balance Sheet date

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3. An expense Creditor `3,750 of the current year has been omitted from being recorded in the books

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4. A General Reserve of 10% on total Debtors, after specific provision for Doubtful Debts, has been made for the First time in the current year accounts

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