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repair facilities, living quarters, and the owner s of ce At the riverbank there is adequate land mass for maneuvering of vehicles and some storage Fuel, oil, and rental equipment are provided at the dock, where the marina offers 68 berthing slips, accommodating boats up to 32 feet Other assets include two metal-clad cold-storage buildings housing between 150 and 170 boats off season; two pickup trucks, a tractor, forklift, and lowbed tandem trailer; and various showroom display xtures, furniture, tools, and testing equipment Part of the unused land overlooking the river might be developed for use as a boat owner s motel or other such commercial development While two larger and ve smaller marinas compete on this lake, the sheltered location of this facility makes it particularly desirable Boat slips can normally reach 120% occupancy by double-renting less-used seasonal tenants slips The marina rents boats and safety regalia as package leases to ve summer youth camps situated on the lake The bulk of revenues comes from sales of boats, motors, and accessories Fiberglass boat repair and boat upholstering, including boat tops, are also provided Peak seasons extend just slightly over two months, with gradual upand downswings, measuring about four additional months pre- and postseason Off-season is generally limited to boat storage and engine repairs The marina enjoys a wonderful business reputation, and most customers return year after year With the exception of oor-planned inventory, real estate and other assets are owned by the business The company has been under the present tenure for 11 years The valuation problem is in two parts: (a) what value or price should this business be listed for and (b) what is the most likely sale price (The owner will NOT provide any seller nancing) Following are historical balance sheets and reconstructed income statements Also listed are assets included in sale (assume these to be stated at fair market or appraised value) If you choose to complete the ratio analysis section, data for the purpose of these calculations should be taken from historical statements Industry medians relate to the last completed year of business and are provided herein My own responses to ratios and the two-part task noted will be found in Appendix A This is not a test; therefore, feel free to cheat open book if you get stuck Better, and easier, to gain experience with the instruments along the way than to become frustrated and give up Don t be too hard on yourselves; after 30 years, I m still learning about valuation I don t believe that anyone has all the right answers, if the so-called right answers do in fact exist The high-. asp.net code 39 Code 39 C# Control - Code 39 barcode generator with free C# sample
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