Compute the value of Britannia Industry LId. By referring Annexure I with the help of relative valuation approach using the folldwing information. The valuer feel that $38\%$ weightage should be given to earnings in the valuation process, sales may be given $38\%$ weightage and book value may be given $24\%$ weightage. The valuer has identified $3$ firms which are comparable to operations of Britannia Industry Ltd$.$ Assume enterprise value for Britanfia Industry Lid to be

$\backslash$table$[[$Particulars$,$HUL,Dabur,ITC$],[$Sales$,39,238\mathrm{.}00,8,703\mathrm{.}59,51393\mathrm{.}47],[$EBITDA$,10,493\mathrm{.}00,1877\mathrm{.}18,20221\mathrm{.}36],[$Book Value,$8,246\mathrm{.}00,6642\mathrm{.}21,65650\mathrm{.}73],[$Enterprise Value,$3,116\mathrm{.}00,6297\mathrm{.}97,57191\mathrm{.}51]]$ Rs$.85800Cr.$