Find out: Book Value per share of A Limited after acquisition (considering Capital Reserve on Takeover and without considering Capital Reserve on Takeover).

Book Value per share of A Limited after acquisition: 1. Net Worth of A Limited after acquisition: Share Capital = (30 lakhs existing shares + 14.24 lakhs new shares issued) × ₹10 (Face Value) = 44.24 lakhs × ₹10 = ₹442.40 Lacs Reserves and Surplus = (₹3210 Lacs of A Limited + ₹1356 Lacs of B Limited) = ₹4,566.00 Lacs Net Worth of A Limited after acquisition = Share Capital + Reserves and Surplus = ₹442.40 Lacs + ₹4,566.00 Lacs = ₹5,008.40 Lacs Book Value per share (without considering Capital Reserve on Takeover) = Net Worth / Total No. of Shares = ₹5,008.40 Lacs / 44.24 Lacs = ₹113.21 Note: Capital Reserve arising on takeover of all assets and liabilities by A Ltd. at book value is calculated as: (Book Value of B Limited's shares acquired - Value of shares issued by A Limited for acquisition). Book Value of B Limited's shares acquired = 20 lakhs shares * ₹77.80/share = ₹1,556 Lacs. Value of shares issued by A Limited = 14.24 lakhs shares * ₹10 (face value) = ₹142.40 Lacs. Capital Reserve = ₹1,556 Lacs - ₹142.40 Lacs = ₹1,413.60 Lacs. (This calculation is based on the assumption that the book value of B Limited's net assets is acquired for the value of shares issued by A Limited). However, the provided solution calculates Capital Reserve as: (20 - 14.24) * 10 = 5.76 * 10 = ₹57.60 lakhs. This implies that the capital reserve is calculated based on the difference in the number of shares of B Limited and the shares issued by A Limited, multiplied by the face value. This is a common simplification in some contexts. If Capital Reserve of ₹57.60 lakhs is considered, then: Net Worth = ₹5,008.40 Lacs + ₹57.60 Lacs = ₹5,066.00 Lacs Book Value per share (considering Capital Reserve) = ₹5,066.00 Lacs / 44.24 Lacs = ₹114.51 The question asks for both, but the primary calculation for 'Book Value per share after acquisition' typically refers to the combined net worth divided by new shares, without immediately adding capital reserve from the acquisition premium/discount unless explicitly stated as part of distributable surplus. The note in the solution clarifies that capital reserve is not part of distributable surplus.