Model: Annuity method of super profit A company has made a forecast of profit for the coming 5 years as follows:

Year

1

2

3

4

5

Profit(Rs.)

50,000

60,000

70,000

80,000

1,00,000

The total assets of the firm are Rs.6,00,000 and outside liabilities are Rs.2,00,000. The present value factor @ 10% are as follows:

Year

1

2

3

4

5

PVF

0.9091

0.8264

0.7513

0.683

0.6209

Calculate the value of goodwill.