Happy, Inc. was founded $9$ years ago by siblings Brandon and Rachael Happy. The company man commercial heating, ventilation, and cooling $($HVAC$)$ units. Happy, Inc. experienced rapid growth because of a proprietary technology that increases the energy efficiency of its units. The company is equally owned by Brandon and Rachael.The original partnership agreement between the siblings gave each $50,000$ shares of stock. In the event either wished to sell stock, the shares first had to be offered to the other at a discounted price. Although neither sibling wants to sell, they had decided they should value their holdings in the company. To get started, they have gathered the following information about their main competitors:

$\backslash$table$[[,\backslash$table$[[$Earnings per$],[$share $($EPS$)]],\backslash$table$[[$Dividends per$],[$share $($DPS$)]],\backslash$table$[[$Return on$],[$Equity $($ROE$)]],$Required Return,,,$],[$Competitor A$,$$$,1\mathrm{.}30,$$$,0\mathrm{.}16,$$$,25\mathrm{.}34,8\mathrm{.}50\%,10\mathrm{.}00\%$I