问题如下：
Matt has collected two recent takeover transactions which are similar to the takeover of Company M under consideration. He believes that P/E, P/S, and P/BVPS of these companies could be used to estimate the value of Company M. What`s the fair acquisition price of Company M based on the comparable transaction approach? The relevant information is shown in the following table.
选项：
A.$32.78
B.$35.56
C.$38.62
解释：
B is correct.
考点：Comparable Transaction Approach
解析：先计算出平均价格乘数
所以average estimated acquisition stock price = (34.72+34.76+37.20)/3 = $35.56
本题我的思路是通过第一个表格算出M的市场价值，然后通过第二个表格里面P和Q公司的收购价格和实际价格的比例算出溢价后再在M的市场价值上加上溢价，即可等于收购价格，为什么这里不算溢价。烦请反馈
