3DS intends to put net debt equivalent to 50% of Storr’s enterprise value on the balance sheet. Net debt will pay 7.9% interest. 3DS intends to capitalize the company with 10 million shares and issue 3.5 million to the public. 3DS plans to use the proceeds for paying a special dividend to the shareholders of the holding company. In addition, on the basis of data for comparable companies, Storr’s equity beta for that leverage is estimated to be about 1.2. The corporate tax rate is 38%. The riskless interest rate is 4.5%. The equity risk premium is 4.4%, and, because of its size, Storr would be subject to a micro-cap size premium of 3.9%. Finally, an examination of companies comparable to Storr yielded an average trailing EBITDA multiple equal to 5.5 times current EBITDA. This multiple can be used to estimate Storr’s continuation value as of the end of 2012.