Suppose Company ABC Ltd. is the manufacturer of Refrigerators and this company is counted in top ten companies of Pakistan with high market capitalization and quality production. The company is consistent in generating profits each year, hence its share is considered as an attractive investment for investors. The company has captured major market shares and is very keen about its Going Concern Value, because its management believes that if they will not grow they will liquidate. Why the going concern value is so important for company and they are escaping from liquidation value.