Corporate Valuation - Dandy Fashion Berhad

The value of public companies is determined by the stock market. The value of companies not publicly quoted will be greatly influenced by the same market.

Therefore, we will focus on the main stock-market-related ratios.

They are:

· Market Capitalization

· Share values, nominal, book, market

· Earnings Per Share (EPS)

· Dividends Per Share (DPS)

· Dividend Cover and Pay-Out Ratio

· Earnings Yield

· Dividend Yield

· Price To Earnings Ratio (PE)

· Market To Book Ratio

Below is the balance sheet for Dandy Fashion Berhad:

Dandy Fashion Berhad

BALANCE SHEET AS AT 31 DECEMBER 2006

($000,000s)

Assets Liabilities & Shareholder's Equity

Long Investment $ $ Owners Funds $ $

Net Fixed Assets 440 Issued Capital 80

Investment 40 Capital Reserves 60

Revenue Reserves 220

360