Lemmon has EAT, depreciation expense, capital expenses and debt principal payments of $4m, $.2m, $.3m, and $.5m respectively. Additionally, it has sales of $40 million, debt of $60 million and equity of $40 million. Between the first and the second years, it has current assets of $11m and $11.4m and current debts of $5m and $5.1m respectively. Its unlevered beta, D/E and t are .7, 60/40 and .25 respectively. The coe is 12 %. Lemmon plows about 30% of its profits back into its business. Derive the value of Lemmon.