AKP Valuations, page-4

AKP sell 16 $2 chips to Sony for a paltry sum of $32 and gain a profit of $3.20.

Sony then combine those 16 chips into a state of the art sound bar that produces exquisite sound far superior to all other sound bars on the market - sound bars that are selling upwards of $500. Sony decide to sell the sound bar for $800 because they know that's what their customers will be willing to pay. Sony pays a 5% royalty to AKP on the sale price.

So all up AKP make a $43.20 profit and Sony makes a $756.80 profit.

Sony execs have huge smiles on their faces, Fred and Danny not so much.