Business Valuation: A) market value of the company shares: 1, Assets based valuation: 2023 2022 2021 Total non- current 104,212 99,663 84,878 assets Total current assets 63,555 64,830 56569 Total asset 167,767 164493 141447 Total non- current 37,547 36162 27,868 liabilities Total current 76,711 72725 60069 liabilities Total liabilities (114258) (108887) (87947) Net assets 53509 55606 market value of the company shares Net asst/No. of Net asst/No. of 53500 Net asst/No. of shares: 0.53509 shares: 0.55606 shares: 0.535 2) income-based valuation Earnings yield method: Years Earnings No. shares EPS Earnings Share yield price 2023 36,03 100000 0.0364.5% 0.08 2022 5706 100000 0.0577.125 % 0.8 2021 36,11 100000 0.0364.5% 0.08 3) The P/E ratio (earnings)method of valuation years P/e ratio EPS Share price Value of company 2023 16.64 0.036 0.59904 59904 2022 16.64 0.057 0.94848 94848 2021 16.64 0.036 0.59904 59904 B)