Please explain the concept. 5 dislike for incomplete work ABC Ltd for the last 12 months has the following financial information: Balance sheet Total Liabilities - Php 8,000,000 Income statement Sales - Php 20,000,000 Gross Profit - Php 5,000,000 OPEX - Php 2,000,000 Financial Ratios Debt to equity ratio - 3:1 Dividend yield ratio - 10% Dividend pay-out ratio - 0.20:1 Baron Family, inc. is planning to sell 20% of its business and would like to calculate the value of its business using various valuation methods. How much is the value of the business using Multiples of Earning Valuation Method assuming appropriate multiplier of 2.5