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Table of Contents 1.0 Executive Summary 2 2.0 Opinion of value 2 3.0 Assumptions and Limiting Conditions 2 4.0 Business Overview: 3 4.0.1 History of company 3 4.0.2 Services provided 3 4.0.3 Education industry analysis and its impact on canteen business 4 4.3.1 Enrolment of international students 5 4.3.2 Education industry’s impact on canteen business 5 4.0.4 Production process 6 4.0.4.1 Basic ordering processes 6 4.0.4.2 Self service process 7 4.0.5 Customer’s analysis 8 4.0.5.1 Students 8 4.0.5.2 Staff 9 4.0.6 Suppliers 10 4.0.7 Human resources 11 4.0.8 Description of facilities 12 4.0.9 Furniture and Fitting 13 9000 Series Smart LED TV 13 4.0.10 Equipment and Machine 14 5.0 Financial Analysis 15 5.0.1 Asset valuation: Book value method 15 5.0.2 Market valuation method: The going market rate method 16 5.0.3 Income-based business valuation: Return on investment (ROI) method 17 6.0 References 18 7.0 Appendix 19

1.0 Executive Summary
The canteen is the only food service provider at ABC University and it serve around 10 000 students and other staffs of the university with reasonable prices and different types of food. Besides that, the production process of the canteen can be whether basic ordering process or self service process.
The canteen has many suppliers to supply the canteen with high quality product to ensure the best taste of food provided to the customer. Moreover, the canteen has around 40 tables and 200 chairs and other sofas to maximize the number of the customers. As well as, the canteen has 10 staffs and other part time workers to serve the customers efficiently.
2.0 Opinion of value
For the purpose of selling the canteen, the researcher has been asked to provide an opinion value of fair market value on ABC University.
According to the researcher’s opinion the canteen of ABC University is a good deal for the serious buyer whereby, there is no competitor in that area. As well as, the

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