The following were derrived from the Records of OK Company:

2021 2022
Cash 760,000 830,000
Accounts Receivable 1,560,000 1,390,000
Inventory 1,200,000 940,000
Prepayments 500,000 560,000
Land and Building 5,000,000 6,900,000
Equipment 1,500,000 1,400,000
Investment Property 1,000,000 1,000,000
Accounts Payable (Trade) 400,000 580,000
Accrued Liabilities 280,000 340,000
Notes Payable (5 months) 2,100,000 1,980,000
Long-Term Bonds Payable 3,000,000 3,000,000
Ordinary Share Capital (P20 par) 3,000,000 3,500,000
Share Premium 800,000 920,000
*The new shares issued were released at the middle of the year.

1. What is the Net Book Value for 2021?

2. What is the Net Book Value for 2022?
3. What is the Book Value per share for 2021?
4. What is the Book Value per share for 2022?
Additional Info: The Land and Building pertains to the following:
Land # 1: purchased 5 years ago as of 2021 for half of the Land and Building amount. If it is replaced for
2021, it would cost 30% more than it did 5 years ago.
Building: The remainder for 2021 value pertains to a building that was built the same year as when the
land was purchased, and is depreciated for 25 years with no residual value
Land # 2: the new land was recently purchased this 2022. It has a similar cut, location and price as the
original land would if it was purchased now.
5. What is the replacement value of the Company for 2021?
6. What is the replacement value of the Company for 2022?
7. What is the replacement value per share of the Company for 2021?
8. What is the replacement value per share of the Company for 2022?
Additional Info:
The equipment was internally generated when the company started 5 years ago (As of 2021). If it is
reproduced as of 2021, it would csot 75% of its original materials and labor due to technological
advancement.
9. What is the reproduction value for 2021?
10. What is the reproduction value per share for 2021?
The equipment was internally generated when the company started 5 years ago (As of 2021). If it is
reproduced as of 2021, it would csot 75% of its original materials and labor due to technological
advancement.It will be 60% if reproduced for 2022.
11. What is the reproduction value for 2022?
12. What is the reproduction value per share for 2022?
The following information was derived from X Company:
Current Assets 1,500,000 Average Shares 97,500
Current Liabilities 800,000
Non-Current Assets 2,670,000 Equity: 2,370,000
Non-Current Liabilities 1,000,000
Shares Outstanding, Jan 1 80,000 BV per share 24.31

Additional 20,000 shares were issued last April 1 and 10,000 shares on October 1.

What is the Book Value per share of X Company?

The following information was derived from Y Company:

Current Assets 1,500,000 Average Shares 127,500
Current Liabilities 800,000
Non-Current Assets 2,670,000 Equity: 2,270,000
Non-Current Liabilities 1,000,000
Shares Outstanding, Jan 1 110,000 BV per share 17.80

Additional 20,000 shares were issued last April 1 and 10,000 shares on October 1.

Equipment with book value of 500,000 can be replaced at 80% of its value.

What is the Replacement Value per share of Y Company?