Beagle Beauties engages in the development, manufacture, and sale of a line of cosmetics designed to make your dog look glamorous. Below you will find selected information necessary to compute some valuation estimates for the firm. Assume the values provided are from year$-$end $2021.$ Also assume that the firm's equity beta is $1\mathrm{.}20,$ the risk$-$free rate is $2\mathrm{.}65$ percent, and the market risk premium is $7$ percent.

Dividends per share

Return on equity

$$2\mathrm{.}26$

Book value per share

$$\{\begin{array}{c}\text{:}[9\mathrm{.}50\%]\\ 18\mathrm{.}70\end{array}$

$\backslash$table$[[2021$ value per share,Earnings,Cash Flow,Sales$],[$Average price multiple,$$5\mathrm{.}00,$$$6\mathrm{.}30,$$$25\mathrm{.}65$