Subject Company has revenue of $23,415,000 and SDE of $1,149,000
SIC Code	Transaction Date	Revenue	Earnings	Sales Price	SP/Rev/ Ratio	P/E Ratio	E/Rratio(%)
2511	12/28/20X1	503,912	7,173	122,000	0.24	17.01	1.40%
2511	5/8/20X1	149,665	8,132	75,000	0.50	9.22	5.40%
2511	04/30/20X2	3,566	426	1,200	0.34	2.82	11.90%
2511	10/31/20X1	2,780	295	1,000	0.36	3.39	10.60%
2511	12/31/20X3	674	75	555	0.82	7.40	11.10%
2511	3/21/20X3	1,030	129	275	0.27	2.13	12.50%
2511	9/30/20X2	728	170	450	0.62	2.65	23.40%
2511	4/3/20X2	200	68	80	0.40	1.18	34.00%
2511	10/31/20X7	3,702	485	1,325	0.36	2.73	13.10%
2511	12/11/20X7	235	53	165	0.70	3.11	22.60%
2511	4/21/20X4	480	144	165	0.34	1.15	30.00%
2511	10/31/20X3	104	30	108	1.04	3.60	28.80%
2511	10/31/20X3	376	60	159	0.42	2.65	16.00%
2511	1/2/20X1	186	56	125	0.67	2.23	30.10%
2511	11/30/20X4	939	257	850	0.91	3.31	27.40%
2511	5/10/20X6	1,496	80	169	0.11	2.11	5.30%
2511	3/31/20X7	2,500	210	2,105	0.84	10.02	8.40%
2511	11/3/20X8	3,113	481	651	0.21	1.35	15.50%
2511	11/10/20X3	1,308	N/A	1,500	1.15
Transactions Selected
2511	04/30/20X2	3,566	426	1,200	0.34	2.82	11.90%
2511	10/31/20X1	2,780	295	1,000	0.36	3.39	10.60%
2511	10/31/20X7	3,702	485	1,325	0.36	2.73	13.10%
2511	3/31/20X7	2,500	210	2,105	0.84	10.02	8.40%
2511	11/3/20X8	3,113	481	651	0.21	1.35	15.50%
Aruthmetic Mean	3,132	379	1,256	0.42	4.06	11.90%
Subject Company	$23,415,000	$1,149,000
Enter Subject Revenue or Earnings	$23,415,000
Selected Multiple-SP/Rev Ratio	0.42
Value	$9,881,130
Valuation Adjustment for Excess or Non-Operating Items	$1,149,000
100% Control Value	$8,732,130
Value after First Premium/Discount	N/A
Value after Second Premium/Discount	N/A
Percentage of Ownership Values	100%
Indicated Market Approach Value	$8,732,130
Enter Subject Revenue or Earnings	$23,415,000
Selected Multiple-SP/Rev Ratio	4.06
Value	$95,111,730
Valuation Adjustment for Excess or Non-Operating Items	$1,149,000
100% Control Value	$93,962,730
Value after First Premium/Discount	N/A
Value after Second Premium/Discount	N/A
Percentage of Ownership Values	100%
Indicated Market Approach Value	$93,962,730
Enter Subject Revenue or Earnings	$23,415,000
Selected Multiple-SP/Rev Ratio	11.90%
Value	$2,786,385
Valuation Adjustment for Excess or Non-Operating Items	$1,149,000
100% Control Value	$3,935,385
Value after First Premium/Discount	N/A
Value after Second Premium/Discount	N/A
Percentage of Ownership Values	100%
Indicated Market Approach Value	$3,935,385

If you consider the huge disparity between the market methods, what inferences can you make? Consider to your prior results

	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