Illustration.You are to evaluate Lung Company's current value and assigned to find out the reasonable minimum price the company can issue for 20% shareholdings. A comparable company has been identified - Heart Company which is very similar with Lung Company and that was priced or valued at P150 Million taken as a whole (MVIC). The following are the relevant financial information of the two companies:

In million Php	Heart Company	Lung Company
Gross Revenue	100	80
Net Sales	90	75
Net Cash Flows	15	10
EBITDA	17	14
Gross Profit	60	49
Book Value of Total Assets	100	90
Book Value of Equity	80	60
Net Income	15	10

Compute for the Value or the Price of Lung Company using the following parameters:

a. Gross Revenue

b. Net Income