N-93 Given below is the Balance sheet of Aditi Ltd. Summarized Balance Sheet: As on 31.03.2002 ( lacs) Sources of Funds A. Shareholder Funds Equity Share Capital (FV 100 Each) 120 11% Preference Share Capital (FV 100 each) 40 Reserve & Surplus 23 183 B. Borrowed Funds Secured Loans 20 Total 203 Application of Funds A. Gross Block 150 Less: Depreciation 30 120 B. Current Assets 160 Less: Current Liabilities 79 81 C. Misc. Preliminary Exp. 2 Total 203 A firm of professional valuers has provided the following market estimates of its various assets: Fixed Assets 130 Lakhs, Current Assets 157 Lakhs. The company is yet to declare and pay dividend on preference shares. The valuer also estimates the current sale proceeds of the firm's assets, in the event of its liquidation: Fixed assets: 105 Lakhs, Current Assets: 140 lakhs. Besides, the firm is to incur * 15 lakhs as liquidation costs. You are required to compute the value per share as per book value, market value and liquidation value bases