The problem provides financial information about Sheng, Inc. We are given the stock price per share, total assets, total liabilities (including preferred stock), number of common shares outstanding, and the liquidation value of assets. We are asked to calculate the market value of the stock, book value per share, and liquidation value per share.

Applied MathematicsFinancial MathematicsValuationBook ValueLiquidation ValueAccounting
2025/7/8

1. Problem Description

The problem provides financial information about Sheng, Inc. We are given the stock price per share, total assets, total liabilities (including preferred stock), number of common shares outstanding, and the liquidation value of assets. We are asked to calculate the market value of the stock, book value per share, and liquidation value per share.

2. Solution Steps

* Market Value of the Stock:
The stock currently sells for $70 per share. To find the market value of the stock, we don't need the number of shares outstanding. The market value per share is already given.
* Book Value per Share:
Book value per share is calculated by subtracting total liabilities (including preferred stock) from total assets and then dividing the result by the number of outstanding common shares.
Total Assets = $1,100,000
Total Liabilities (including preferred stock) = $315,000
Number of Common Shares Outstanding = 13,000
Book Value = Total Assets - Total Liabilities
Book Value = 1,100,0001,100,000 - 315,000 = $785,000
Book Value per Share = Book Value / Number of Shares Outstanding
Book Value per Share = 785,000/13,000=785,000 / 13,000 = 60.38 (rounded to two decimal places)
* Liquidation Value per Share:
Liquidation value per share is calculated by dividing the liquidation value of assets less the liquidation preference of preferred stock (which we will assume is equal to its initial value in the absence of other information) by the number of outstanding common shares. Here, we assume preferred stock holders will be paid first.
Liquidation Value of Assets = $830,000
Total Liabilities (including preferred stock) = $315,000
Preferred Stock value is included in total liabilities, so we consider that liability to be paid first.
Remaining value for common shareholders = 830,000830,000 - 315,000 = $515,000
Liquidation Value per Share = Remaining value for common shareholders / Number of Shares Outstanding
Liquidation Value per Share = 515,000/13,000=515,000 / 13,000 = 39.62 (rounded to two decimal places)

3. Final Answer

Market Value of the Stock: $70
Book Value per Share: $60.38
Liquidation Value per Share: $39.62

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