The company DA VINCI, S.A. has annual sales of $25 million with a sales cost of 45% of sales. It also has administrative expenses of $2.1 million, depreciations of fixed assets worth $225 thousand. It has a $5 million Multiplier Bank debt of which it pays an annual interest of 6%. This affects: tax rate of 25%, reserve law and has a dividend policy of 70%. It has issued preferred shares worth $5 million which pays an annual interest of 4%. It has issued $25 million worth of bonds which pay an interest rate of 4.25%. It has 100,000 shares worth $100 each. The executive management hires its services to prepare the statement of results, and the calculation,

how much the dividend each partner per share it owns and the profit per share.