Raman Limited and Naman Limited decided to amalgamate and form a new company Rana Limited as on 31st March, 2026and provided you the following…

Raman Limited and Naman Limited decided to amalgamate and form a new company Rana Limited as on 31st March, 2026and provided you the following information: Particulars As on 31st March, 2026 Revalued Figures for Amalgamation Raman Limited (₹) Naman Limited (₹) Raman Limited (₹) Naman Limited (₹) Equity shares of 10 each 6,72,000 2,52,000 10% Preference Shares of 100 each 3,36,000 1,68,000 Reserves and Surplus 5,44,240 2,65,480 Trade Payables 84,000 1,76,000 80,640 1,68,960 Property, Plant and Equipment 7,69,000 4,36,400 10,58,100 5,20,100 Goodwill 1,62,000 - 1,62,000 - Inventories 1,62,000 1,17,600 2,78,620 2,06,780 Trade Receivables 1,89,000 1,47,000 2,47,140 1,38,180 Cash & Cash Equivalents 2,81,000 1,60,480 2,35,240 The purchase consideration is to be satisfied as follows: (i) By issue of 4 Preference Shares of 100 each in Rana Limited @85 paid up and at a premium of 30 per share for every 3 preference shares held in both the companies. (ii) By issue of 5 Equity shares of 10 each in Rana Limited @7 paid up and at a premium of 5 per share for every 3 equity shares held in both the companies. (iii) 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.