If you consider the huge disparity between the market methods, what inferences can you make? Consider this in your answer:

	SP/Rev	P/E Ratio
Enter Subject Revenue or Earnings	23,415,000	1,149,500
Selected Multiple	0.36	7.1
Value	8,429,400	8,161,450
Valuation Adjustment for Excess or Non Operating Items
100% Control Value	8,429,400	8,161,450
0	0	0
Value after First Premium / Discount	8,429,400	8,161,450
0	0	0
Value after Second Premium / Discount	8,429,400	8,161,450
Percentage of Ownership Valued	1	1
Indicated Market Approach Value	8,429,400	8,161,450