Antu Limited and Bantu Limited decided to amalgamate and form a new company Anban Limited as on 31st March, 2025 and provide you the following…

Antu Limited and Bantu Limited decided to amalgamate and form a new company Anban Limited as on 31st March, 2025 and provide you the following information: Particulars As on 31st March 2025 Revalued figures for amalgamation Antu Limited (₹) Bantu Limited (₹) Antu Limited (₹) Bantu Limited (₹) Equity shares of 10 each 26,88,000 10,08,000 10% Preference Shares of 100 each 13,44,000 6,72,000 Reserve & Surplus 21,76,960 10,61,920 Trade Payable 3,36,000 7,04,000 3,22,560 6,75,840 Property, Plant & Equipment 30,76,000 17,45,600 42,32,400 20,80,400 Goodwill 6,48,000 - 6,48,000 - Inventories 7,56,000 4,70,400 11,14,480 8,27,120 Trade Receivables 11,24,000 5,88,000 9,88,560 5,52,720 Cash & Cash Equivalents 9,40,960 6,41,920 The purchase consideration is to be satisfied as follows: (1) By issue of 4 Preference Shares of 100 each in Anban Limited @85 paid up and at a premium of 30 per share for every 3 preference shares held in both the companies. (2) By issue of 5 Equity shares of 10 each in Anban Limited @7 paid up and at a premium of 5 per share for every 3 equity shares held in both the companies. (3) In addition, necessary cash should be paid to equity shareholders of both the companies as required to adjust the rights of shareholders of both the companies in accordance with the intrinsic value of the shares of both the companies. You are required to compute the purchase consideration for both the companies.