The primary purpose of non-GAAP disclosures is to: Provide investors a set of financial statements and disclosures ahead of GAAP reports included within 10Q and 10Ks. Modify GAAP to provide a more comprehensive detail of income and expense categories. Modify GAAP to better align the reporting of performance with how investors want to see the data. Modify GAAP to make it easier for investors to reconcile GAAP measures of profit to cash flow measures of profit.

Answers

Answer 1

Answer: Modify GAAP to better align the reporting of performance with how investors want to see the data

Explanation:

Non-GAAP disclosure are regarded are used in the measurement of the earnings of a company. Non-GAAP measures are used by companies as a addition to their financial statements to show their core operations to investors.

The primary purpose of non-GAAP disclosures is GAAP to better align the reporting of performance with how investors want to see the data.


Related Questions

Wallace Publishers Inc. collects 50% of its sales on account in the month of the sale and 50% in the month following the sale. If sales on account are budgeted to be $380,000 for April and $334,000 for May, what are the budgeted cash receipts from sales on account for May

Answers

Answer:

Total cash collection may= $362,000

Explanation:

Giving the following information:

Wallace Publishers Inc. collects 50% of its sales on account in the month of the sale and 50% in the month following the sale.

Sales on account:

April=  $380,000

May= $334,000

Cash collection May:

Sales on account from May= 344,000*0.5= 172,000

Sales on account from April= 380,000*0.5= 190,000

Total cash collection may= $362,000

How many months does it take the average case to move from complaint to resolution?

Answers

Answer:

Explanation:

25 months

Benson Corporation is considering an investment in equipment that would cost $50,000 and provide annual cash inflows of $14,000. The company's required rate of return is 12%; the internal rate of return for the investment is 10.5%. Should the company make this investment

Answers

Answer:

No, the company should not make this investment

Explanation:

Only projects with an internal rate of return for the investment greater than the company's required rate of return should be accepted.  

For Benson Corporation, the internal rate of return for the investment is 10.5% and less than the company's required rate of return of 12%. Thus, the company should not make this investment

Macroeconomics simply focuses on the annual performance of a particular national economy and ignores its interactions with other national economies around the world.

a. True
b. False

Answers

Answer:

the answer to the question is false

Data concerning Lemelin Corporation's single product appear below: Per Unit Percent of Sales Selling price $ 230 100 % Variable expenses 115 50 % Contribution margin $ 115 50 % The company is currently selling 7,000 units per month. Fixed expenses are $581,000 per month. The marketing manager would like to introduce sales commissions as an incentive for the sales staff. The marketing manager has proposed a commission of $20 per unit. In exchange, the sales staff would accept a decrease in their salaries of $113,000 per month. (This is the company's savings for the entire sales staff.) The marketing manager predicts that introducing this sales incentive would increase monthly sales by 300 units. What should be the overall effect on the company's monthly net operating income of this change

Answers

Answer:

Lemelin Corporation

The overall effect on the company's monthly net operating income of this change is an increase of $1,500.

Explanation:

a) Data and Calculations:

Sales units per month = 7,000

Fixed expenses per month = $581,000

                                Per Unit   Percent of Sales

Selling price               $ 230            100 %

Variable expenses         115             50 %

Contribution margin   $ 115             50 %

Income Statements

                                  Before Change      After Change        Difference

Sales unit                        7,000                      7,300                     300

Sales revenue                $1,610,000           $1,679,000           $69,000

Variable cost of sales       805,000                839,500            -34,500

Sales commission           0                               146,000          -146,000

Contribution margin      $805,000              $693,500          ($111,500)

Fixed expenses                581,000                 468,000            113,000

Net operating income  $224,000               $225,500             $1,500

FINANACE!!! WILL GIVE BRAINLIEST....10 POINTER


Gas costs $3 per gallon at a nearby gas station. There is a gas station about an hour away that has gas for sale for $2.90 per gallon. Salvador plans to drive an hour to and from this gas station to fill his car up with 10 gallons of gas. What should Salvador understand before he launches into his plan?


A.

The $30 savings are worth the drive to the other gas station.


B.

He will save $3 by driving an hour to get the discount gas.


C.

He will likely lose money by driving an hour to get the discount gas.


D.

It is always better to buy something at the lowest price available.

Answers

Answer:

C.He will likely lose money by driving an hour to get the discount gas.

Explanation:

Given that

The cost of the gas per gallon is $3

The sale per gallon is $2.90

The salvador plans to drive an hour along with the 10 gallons of gas

So here the salvador should be lose the money via driving the car in order to get the discounted gas

Therefore as per the given situation, the option c is correct

Krall Company recently had a computer malfunction and lost a portion of its accounting records. The company has reconstructed some of its financial performance measurements including components of the return on investment calculations.
Help Krall rebuild its information database by completing the following table:
Return on Investment Profit Margin Investment Turnover Operation Income Sales Revenue Average Invested Assets
? ? ? $ 70,000 $ 700,000 $1,400,000
? 8% 0.50 100,000 ? 2,500,000
? 12% 1.25 ? 1,400.000 ?
10% ? 2.00 ? 600,000 ?

Answers

Answer and Explanation:

The missing amount is as follows:

Return on        Profit     Investment    Operation   Sales           Average

Investment      Margin      Turnover       Income     Revenue   Invested Assets

5%                    10%             0.50             $70,000   $700,000    $1,400,000

(0.50% of 10)  ($70,000       ($700,000 ÷

                        ÷ $700,000)  $1,400,000)

4%                     8%              0.50           $100,000    $1,250,000  $2,500,000

(0.50 of 8%)                                                      (0.50 of $2,500,000)

15%                    12%             1.25           $168,000   $1,400,000    $1,120,000

(1.25 of 12%)                           (12% of $1,400,000) ($1,400,000 ÷ 1.25)

10%                    5%                2           $30,000     $600,000          $300,000

                ($30,000 ÷ $600,000)  (10% of $300,000)   ($600,000 ÷ 2)

     

The formula for investment =

[tex]margin*turnover[/tex]

The formula for profit margin =

[tex]\frac{Operations Income}{SalesMargin}[/tex]

The formula for investment turnover =

[tex]\frac{SalesRevenue}{AverageInvestedAssets}[/tex]

The formula average invested assets =

[tex]\frac{SalesRevenue}{InvestmentTurnover}[/tex]

These formulas are what would be used to fill in the missing values in the excel sheet that I have added as an attachment.

Read more on https://brainly.com/question/24164737?referrer=searchResults

If you have a choice to earn simple interest on $10,000 for three years at 8% or annually compounded interest at 7% for three years which one will pay more and by how much approximately?

a. Simple interest by $50.00
b. Compound interest by $22.97
c. Compound interest by $150.75
d. Compound interest by $150.00
e. None of the above.

Answers

Answer:

e. non of the above

Explanation:

we first find the simple interest

= p * r * t

= 10000*8%*3

= 2400

the future value

= 2400 + 10000

= 12400

we find the compound interest

= 10000*(1+r)^n

= 10000(1+7%)³

= 10000*1.225043

= 12250.43

we can see that it pays more at 12400 compared to compound interest of  12250.43

the difference = 12400 - 12250.43

= 149.57

therefore the answer is e

What are the implications of formal and informal communications to managers at the workplace​

Answers

Answer:

Formal communication is communication through predefined channels set by organizations. Typically conveyed from top leadership to various departments that funnels down to lower level employees. Formal communication is backed by organizational procedure, and it is necessary to fulfill the goals of the organization. Formal communication is created to increase efficiency within an organization and provides a smooth and streamlined method of communication that travels upward and downward. It is used to easily communicate rules, procedures, and company policy to lower level employees. Also, formal communication is used in situations where documentation is needed to prove or disprove a claim or complaint.

Informal communication is more relational than formal. It is not backed by any predetermined channels and can happen anywhere within the organization. The primary goal of informal communication is to preserve and establish relationships with colleagues, superiors, and subordinates. Since it is not defined by any channels, informal communication moves a lot faster; however, it does not leave a paper trail or official documentation. Informal communication is all about relationships, but it is also critical to businesses because it allows employees to give feedback to their superiors. It facilitates the action of upward interface and enables communication to go both ways efficiently.    

DRK, Inc., has just sold 110,000 shares in an initial public offering. The underwriter’s explicit fees were $66,000. The offering price for the shares was $60, but immediately upon issue, the share price jumped to $66.00. a. What is the total cost to DRK of the equity issue?

Answers

Answer: $726000

Explanation:

Based on the information given in the question, the total cost to DRK of the equity issue will be calculated thus:

Firstly, we'll calculate the implicit cost per share which will be:

= Increased price - Offering price

= $66 - $60

= $6

Then, the total implicit cost will be:

= $6 × 110000

= $660000

Then, the total cost to DRK of the equity issue will be:

= Explicit cost + Implicit cost

= $66000 + $660000

= $726000

Easter Egg and Poultry Company has $2,000,000 in assets and $1,400,000 of debt. It reports net income of $200,000.

Required:
a. What is the firm's return on assets?
b. What is its return on stockholders' equity?
c. If the firm has an asset turnover ratio of 2.5 times, what is the profit margin (return on sales)?

Answers

Answer:

a. Return on assets

= Net income / Total assets

= 200,000 / 2,000,000

= 10%

b. Return on Equity:

First find leverage ratio = Debt / Assets

= 1,400,000 / 2,000,000

= 70%

ROE = Return on Assets / (1 - Leverage ratio)

= 10% / (1 - 70%)

= 33.3%

c. Return on sales = Net income / Sales

Asset Turnover = Sales / Total assets

2.5 = Sales / 2,000,000

Sales = 2.5 * 2,000,000

= $5,000,000

Return on sales = 200,000 / 5,000,000

= 4.0%

Mannisto Inc. uses the FIFO inventory cost flow assumption. In a year of rising costs and prices, the firm reported net income of $219,017 and average assets of $1,413,720. If Mannisto had used the LIFO cost flow assumption in the same year, its cost of goods sold would have been $36,220 more than under FIFO, and its average assets would have been $31,640 less than under FIFO.

Required:
Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO).

Answers

Answer:

a) Under the FIFO method:-

ROI = 15.49%.

Under LIFO method:-

ROI = 13.2%

Explanation:

ROI = Net Income * 100 / Avverage assets.

a) Under the FIFO method

[tex]ROI= \frac{219017*100}{1413720} \\ROI = 15.49[/tex]

ROI = 15.49%.

Under LIFO method

[tex]ROI= \frac{182797*100}{1382080} \\ROI=13.2%[/tex]

ROI = 13.2%

Net income Under LIFO= Net income under FIFO-Increased cost of goods sold

= $219017-$36,220= $182797.

Average assets under LIFO= Average assets under FIFO-Average assets that are less under LIFO

= $1413720 - $31,640= $1382080.

Two firms (1 and 2) compete in a homogeneous goods market, where the firms produce exactly the same good. The firms simultaneously and independently select quantities to produce. The quantity selected by firm i is denoted q, and must be greater than or equal to zero, for i - 1,2. The market price is given by p-2 - q1 -q2. For simplicity, as sume that the cost to firm i of producing any quantity is zero. Further, assume that each firm's payoff is defined as its profit. That is, firm i's payoff is pqi, where j denotes firm i's opponent in the game.

Requried:
Describe the normal form of this game by expressing the strategy spaces and writing the payoffs as functions of the strategies.

Answers

Answer:

m

Explanation:

Which of the following characteristics implies that a quantitative model is probabilistic in nature?
(a)The fact that it uses random variables.
(b)The fact that it uses an exponential function.
(c)The fact that it measures time in discrete steps.
(d)The fact that it is based on theory rather than data.

Answers

Answer:

(a)The fact that it uses random variables

Explanation:

Quantitative models can be regarded as a compact representations in which

single differential or difference equation may be used in describing performance of the system as regards large set of input functions as well as initial states.Quantitative data can be measured and also can be expressed using numbers and can also be counted. Quantitative methods is based on objective measurements as well as statistical and mathematical, it could be base on numerical analysis of data which is been collected through polls or surveys. It should be noted that one of the characteristics that implies that a quantitative model is probabilistic in nature is the fact that it uses random variables

he following data were accumulated for use in reconciling the bank account of Creative Design Co. for August 20Y6: Journalize the entries that should be made by the company that (a) increase cash and (b) decrease cash. g

Answers

Answer:

Cash (Dr.) $43,000

Sales Revenue (Cr.) $43,000

Bank (Dr.) $20,000

Cash (Cr.) $20,000

Office Supplies (Dr.) $2,300

Cash (Dr.) $2,300

Petty Cash reimbursement (Dr.) $4,500

Cash (Cr.) $4,500

Explanation:

The journal entries are recorded when transaction occurs in a business. These transactions are recoded at the time of inception of transaction. The journal entries are adjusted when there is any change in the transaction.

One thousand dollars is invested at 5% continuous annual interest. This means the value of the investment will grow exponentially, with k equaling the decimal rate of interest. What will the value of the investment be after 7 1/2 years

Answers

Answer:

$1454.99

Explanation:

Just did this question the other day

An editorial in the paper argues that a person only should be allowed to attend school if the marginal cost of educating that person is less than the marginal benefit of educating that person. The writer's reasoning is an application of:

Answers

Answer:

c

Explanation:

application of:

A. positive economics. B. negative economics. C. normative economics. D. economic naturalism.

Positive Economics is objective and statements are usually based on facts and economic theory. They can be tested.  

For example, an increase in input would lead to a decrease in supply of the good is based on economic theory and facts. An increase in input would increase the cost of production and this would discourage sellers from producing.  

Normative economics is based value judgements, opinions and perspectives. For example, the statement - social welfare spending in Sweden occupies too large a portion of the national budget - is based on opinion. To some the expenditure might be even too small. There is no economic theory that can be used to determine if this expenditure is too large or small

The market interest rate related to a bond is also called the Group of answer choices stated interest rate effective interest rate contract interest rate straight-line rate

Answers

Answer:

Effective Interest Rate

Explanation:

Effective Interest Rate

The market interest rate is the real return on the bonds, or any interest offering investment. It is otherwise known as the effective interest rate. Moreover, there is an inverse relationship between the market interest rate and the value of bonds that means an increase in the market interest rate will result in a decrease in the market values of bonds.

Hayword, Inc. uses weighted-average costing and has two departments and has provided data related to its mixing department for the month of July. The Controller has asked you prepare a cost reconciliation report and provide the related computations. Use the information included in the Excel Simulation and the Excel functions described below to complete the task.
1 Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging 2 The following information relates to work in the mixing department for the month of July: 4 Work in process, July 1: 5 Units in process 6 Percent completed with respect to materials 7 Percent completed with respect to conversion 8 Cost in the beginning inventory: 9 Materials cost 10 Conversion cost 11 Units started into production during the period 12 Costs added to production during the period 13 Materials cost 14 Conversion cost 15 Work in process, July 31: 16 Units in process 17 Percent completed with respect to materials 18 Percent completed with respect to conversion 19 20 Use the data to answer the following 21 22 1. Compute equivalent units. 23 24 25 26 Units transferred to the next department 27 Ending work in process: 28 Materials 29 Conversion 30 Equivalent units of production 31 300 60% 40% $10,500 $6,750 6,200 $330,912 $406,408 450 40% 30% Mixing Department Equivalent Units of Production Materials Conversion

Answers

Answer:

Hayword, Inc.

Cost Reconciliation Report

Costs to be accounted for:

Cost in the beginning inventory        $17,250

Units started during the period        737,320

Total cost of production                 $754,570

Costs accounted for:

Units transferred out                    $735,680

Ending inventory                              $18,882

Total assigned costs                  $$754,562

Difference due to approximations = $8

Explanation:

a) Data and Calculations:

Work in process, July 1:

Units in process = 300

Percent completed with respect to materials = 60%

Percent completed with respect to conversion = 40%

Cost in the beginning inventory:

Materials cost = $10,500

Conversion cost = $6,750

Units started during the period = 6,200

Costs added during the period:

Material costs = $330,912

Conversion costs = $406,408

Work in process, July 31 = 450 units

Percent completed with respect to materials =  40%

Percent completed with respect to conversion 30%

                                                       Units

Beginning inventory                       300

Units started during the period  6,200          

Total units under production      6,500

Ending inventory                            450

Units transferred out                  6,050

Cost of production:

                                                      Materials cost   Conversion cost   Total

Cost in the beginning inventory       $10,500               $6,750       $17,250

Units started during the period         330,912             406,408      737,320

Total cost of production                   $341,412             $413,158   $754,570

Equivalent Units:

                                                       Units   Materials         Conversion

Units transferred out                  6,050    6,050 (100%)   6,050 (100%)

Ending inventory                            450        180 (40%)         135 (30%)

Total equivalent units of production       6,230                6,185

Cost per equivalent unit:

                                                     Materials         Conversion

Total cost of production              $341,412             $413,158

Total equivalent units                      6,230                   6,185

Cost per equivalent unit               $54.80                $66.80

Cost assigned to:

                                                     Materials         Conversion         Total

Units transferred out                  $331,540           $404,140       $735,680

                                        (6,050 * $54.80)  (6,050 * $66.80)

Ending inventory                              9,864                  9,018          $18,882

                                           (180 * $54.80)     (135 * $66.80)

Total assigned costs                  $341,404            $413,158       $754,562

Kiosk Jewelers borrows from Lender Inc. and Mortgage Company, using the same collateral. Only Mortgage Company has a perfected security interest. Kiosk defaults on both loans. The party with first rights to the collateral is:________
A) Kiosk Jewelers.
B) none of the choices.
C) Lender Inc.
D) Mortgage Company.

Answers

The answer is D- mortgage company

kilala moba ako filipino ako panget mo ​

Answers

Answer:

Mas pangít ka

Mas pangít ka sa daga

Kamuka mo si babalu

Answer:

jupiter mars sun

Explanation:

its in space

John Larken is a single taxpayer. He sells the home he has owned and lived in for the past 31 years for a gain of $200,000 on October 5, Year 33. How much of this gain may he exclude

Answers

Answer: $200000

Explanation:

It should be noted that the amount of gain that'll be excluded from the gross income under with respect to any sale should not be more than $250,000.

Therefore, the amount that'll be excluded based on this will be $200000. Therefore, the answer will be $200000.

TaskMaster Enterprises employs a standard cost system in which direct materials inventory is carried at standard cost. TaskMaster has established the following standards for the prime costs of one unit of product. Standard Standard Standard Quantity Price Cost Direct Materials 8 pounds $ 1.80 per pound $ 14.40 Direct Labor 0.25 hour $ 8.00 per hour 2.00 $ 16.40 During November, TaskMaster purchased 160,000 pounds of direct materials at a total cost of $304,000. The total factory wages for November were $42,000, 90% of which were for direct labor. TaskMaster manufactured 19,000 units of product during November using 142,500 pounds of direct materials and 5,000 direct labor hours. What is the direct labor rate variance for November

Answers

Answer:

The direct labor rate variance for November is $34,200

Explanation:

To find out the direct labor rate variance, we have to multiply the actual standard rate of direct labor into actual hours of direct labor used

Standard hourly rate of direct labor hour = $14.40

Actual direct labor hours = 5,000

Standard direct labor cost

= 5,000 × $14.40

= $72,000

Total factory wages are $42,000 in which direct labor is 90%

= $42,000 × 90%

= $37,800

Actual direct labor cost = $37,800

Therefore,

Direct labor rate variance = Standard direct labor cost - Actual direct labor cost

Direct labor rate variance

= $72,000 - $37,800

= $34,200

Given that inflation in the U.S. is projected at 2% annually for the next 5 years and at 8% annually in India for the same time period, and Rupee/Dollar spot rate (R/$) is currently equal to 73.2115, obtain the exact relative PPP value of the spot rate (R/$) five years from now. Group of answer choices 97.4310 69.1442 55.0125 79.4310 77.5181

Answers

Answer:

97.4310

Explanation:

Forward rate = Spot rate * (1 + Rate of inflation in India)/(1 + Rate of inflation in US)

Spot rate in 5 years = 73.2115 * (1+0.08)^5/(1+0.02)^5

Spot rate in 5 years = 73.2115 * (1.08)^5/(1.02)^5

Spot rate in 5 years = 73.2115 * (1.4693281/1.104081)

Spot rate in 5 years = 73.2115 * 1.330815493

Spot rate in 5 years = 97.4309984657695

Spot rate in 5 years = 97.4310

Altitude, humidity, and temperature extremes are climatic features that affect the uses and functions of products and equipment.
A. True
B. False

Answers

Answer:

The correct answer is the option A: True.

Explanation:

To begin with, in the context of productivity inside businesses' organization it is very common actually to protect as much as possible the new products from the climate factors that can affect the use of the equipment inside the company and therefore to harm the production that could cause a waste of time or money in cases of repairment. Much worse would be the case in where the product that are meant to be sold to the customers are damaged because of the humidity or other factors regarding the topography of the place of where the company resides. So all those factors do in fact become a dangerous problem to have in mind if they're not taken care of.

Given the following historical demand and forecast, calculate the Tracking Signal in Week 3:Week 1 Demand: 50 Forecast: 49Week 2 Demand: 54 Forecast: 51Week 3 Demand: 58 Forecast: 57

Answers

Answer: 3

Explanation:

Week 1:

Demand forecast = 50 - 49 = 1

Week 2:

Demand forecast = 54 - 51 = 3

Week 3:

Demand forecast = 58 - 57 = 1

Then, MAD = (1+3+1) / 3 = 5/3

Then, tracking signal will be:

= (1+3+1)/5/3

= 5 ÷ 5/3

= 5 × 3/5.

= 3

The tracking signal in week 3 is 3

The tracking signal in week 3 in the historical demand and forecast given above is 3

Week 1: Demand forecast = 50 - 49 = 1

Week 2: Demand forecast = 54 - 51 = 3

Week 3: Demand forecast = 58 - 57 = 1

The mean absolute deviation is given below:

= ( 1 + 3 + 1 ) / 3 ÷ 5/3

= ( 1 + 3 + 1 ) / 5/3

= 5 ÷ 5/3

= 5 × 3/5

= 3

So therefore, the tracking signal in week 3 is 3

What is mean absolute deviation?

The mean absolute deviation it is the average of values.

It is also the difference between actual values and their average value, and is usually used for the calculation of demand variability.

Learn more about mean deviation:

https://brainly.com/question/16586775

is deposited into an account earning interest a month, compounded monthly. Round your answers to two decimal places. (a) How much is in the account right after the deposit? Right before the deposit? Balance right after the deposit Enter your answer; Balance right after the 6^th deposit = $ 1940.52 Balance right before the deposit Enter your answer; Balance right before the 6^th deposit = $ 1940.52 (b) How much is in the account right after the deposit? Right before the deposit? Balance right after the deposit Enter your answer; Balance right after the 12^th deposit = $ Balance right before the deposit

Answers

Answer: Hello your question is poorly written hence i will provide a general answer/explanation within the scope of your question

answer

A = ( P + i )^n

Explanation:

Final Amount after/before  n deposits using a compounded interest can be calculated using the function below

A = ( P + i )^n

where : A = amount , P = principal , i = interest rate , n = number of payments

In this question ; i = r/m given that interest rate is compounded monthly.

r = Annual interest rate

m = number of months

What are the desirable personal characteristics, attributes, lifestyles, skills, and traits of a prospective entrepreneur? Why are these important?​

Answers

Answer:

The answer is below

Explanation

1. There are various desirable personal characteristics, attributes, lifestyles, skills, and traits of a prospective entrepreneur, some of them include

Competency,

Hardworking,

Risk-taking

Innovation

Perception

2. These characteristics or attributes of an entrepreneur are important because they guide and lead the entrepreneur in making the right decision. It also helps entrepreneurs to solve issues like conflicts, hire and fire where necessary, etc.

Sales $7,270,000 Gross profit $ 1,450,000 Indirect labor $330,000 Indirect materials $195,000 Other factory overhead $90,000 Materials purchased $5,100,000 Total manufacturing costs for the period $6,170,000 Materials inventory end of the period $ 480,000 how much direct material cost

Answers

Answer:

$5,775,000

Explanation:

Direct materials cost = Materials purchased + Indirect materials + Materials inventory, end of the period

Direct materials cost = $5,100,000 + $195,000 + $480,000

Direct materials cost = $5,775,000

So, the amount of the direct material cost is $5,775,000.

Metallica Bearings, Inc., is a young start-up company. No dividends will be paid on the stock over the next 7 years because the firm needs to plow back its earnings to fuel growth. The company will pay a $9.57 per share dividend in 8 years and will increase the dividend by 0.06 per year thereafter. If the required return on this stock is 0.14, what is the current share price? Answer with 2 decimals (e.g. 45.45).

Answers

Answer:

$47.81

Explanation:

Value after year 8 = (D8*Growth rate) / (Required return-Growth rate)

Value after year 8 = ($9.57*1.06) / (0.14-0.06)

Value after year 8 = $10.1442 / 0.08

Value after year 8 = $126.8025

Current share price = Future dividend and value*Present value of discounting factor(rate%,time period)

Current share price = $9.57/(1.14)^8 + $126.8025/(1.14)^8

Current share price = $3.35485015 + $44.4517646

Current share price= $47.81

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