1.

2.









3.











4.

Nova
Rise
Acquisition cost
3,375,000
1,680,000
Less: FV of net assets
2,390,000
2,065,000
Goodwill / Gain on BP (RE)
985,000
(385,000)



Star SHE

4,175,000
FV of Shares Issued

5,055,000
Gain on BP or Negative GW

385,000
TSHE

9,615,000



Star Assets

4,500,000
FV of Acquired assets

4,805,000
GW

985,000
TA

10,290,000



FV of shares

816,000
Acqn date fv of CC

195,000
Total

1,011,000
FV of net assets

696,450
GW

314,550



Acquisition expenses

257,200
Excess of payment over FV of CC

260,000
Total expenses

517,200



Winner RE before

750000
Acquisition expenses

(218,600)
Excess of SIC over APIC from issuance
( 5,400)
RE after BC

526,000



Winner assets at BV

5,000,000
Less: Payments for Acq. Exp . and SIC
574,000
Winner assets after BC

4,426,000
FV of Getter assets

2,860,000
GW (1.35 + .75) (2.86 965)

205,000
Total assets

7,491,000



Proportionate share of NCI
(660 87.5) x 20%
114,500



NCI shall be measured at the higher of Prop. Share or FV whichever is higher.
Hehehehehehehehe.


1. Implied FV of NCI (500 142) / 80% x 20%

2





3

Parent AC
Prop. Share of NCI
Total
Less: FV of NA
GW

Parent AC
FV of NCI
Total
Less: FV of net assets
GW

Implied FV of NCI (500 137) / 80%

X 20%

5.

Parent AC

FV of NCI

Total

Less: FV of net assets

GW



BV of Better Assets Before Stock Acq.
Payments for Stocks & Acq. Exp.

BV of assets after Stock Acq.

FV of Calm assets

GW

Total Assets



Implied FV of NCI (2,580 30) / 85% x 15%

6.




2

Parent AC
FV of NCI
Total
Less: FV of net assets
GW

Parent SHE (6,675 125)
NCI
TSHE

Proportionate share of NCI

Total AC and NCI
FV of net assets
GW
Proportionate share of NCI

(135 + 48) x 30%




(135 + 48) x 20%

89,500

500,000
114,500
614,500
572,500
42,000

523,000
122,750
645,750
572,500
73,250

115,750

500,000
115,750
615,750
572,500
43,250

8,750,000
(2,705,000)
6,045,000
3,175,000
873,000
10,093,000

450,000

2,580,000
450,000
3,030,000
2,157,000
873,000

6,550,000
450,000
7,000,000

54,900

166,000
(183,000)
17,000
36,600








3.




7






8.

P - SHE

Gain on BP (136.8 (183 x 80%))

NCI

Consolidated TSHE



GW (243 / 90%) - 183

P Assets (1.5 243)

S assets at FV

Total consolidated assets



FV of 25% Interest (540 / 60% x 25%)
Acqn. Cost of 60% interest

Prop. Share of NCI (920 x 15%)

Total

Less: FV of net assets

GW



Care Assets After Acq. (225 13,250)
Charm assets (173,750 2,250)

GW (222,500 165,000) + 2,250 + 1,250
Total Assets

1,410,000
9,600
36,600
1,456,200

87,000
1,257,000
198,000
1,542,000

225,000
540,000
138,000
903,000
920,000
( 17,000)

211,750
171,500
61,000
444,250