The following is the summarised Balance Sheet of Electronics Products Ltd. as on 31st December, 2015:

Net profit (before taxation) for the last three years were ₹1,38,000; ₹1,83,000; and ₹1,97,000 respectively. Freehold property may be valued at ₹1,60,000. Average yield in this type of business is 15% on capital employed. You are required to find out the intrinsic value and the yield value of each equity share on the basis of above-mentioned facts.

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Balance Sheet of Electronics Products Ltd. as at 31st December, 2015 Note No. (2) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital -30,000 Equity Shares of * 10 each (b) Reserves and Surplus -- General Reserve Capital Reserve (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (4) Current Liabilities: (a) Trade Payables ---Creditors (b) Short-term Provisions TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Particulars (1) Profit and Loss Account Proposed Dividend Provision for Taxation (c) Other Current Liabilities -- Income Tax Payable TOTAL (i) Tangible Assets: Freehold Property Plant (2) Current Assets : (a) Inventories (b) Trade Receivables --- Debtors (c) Cash and Cash Equivalents-Cash at Bank Amount (3) 3,00,000 1,20,000 40,000 1,20,000 93,700 34,500 82,000 11,500 8,01,700 1,20,000 50,000 3,10,000 2,03,000 1,18,700 8,01,700