| Average Multiple for Comparables | Myer’s number | Myer’s valuation |
Sale $ | 46.59 | 3,201,427 | 149,154,483.9 |
Earnings $ | 17.815 | 10,430,000 | 185,810,450 |
Book value $ | 3.23 | 460,211,000 | 1,486,481,530 |
Average valuation $ |
| 607,148,821.3 |