Learning Goal: I’m working on a finance discussion question and need guidance to help me learn.Imitate the following. My theme is measuring free cash flows1. Title (Chapter # and topic)Chapter 14: Market-to-Book and Value-to-Book Ratios2. Summary of the presentationBook to market ratio compares the market value of a company to the book value. The book value of a company is determined by looking at a company’s balance sheet (assets/companies liabilities). The market value of a company is calculated by market price of the publicly traded stock times the total number of shares issued. Divide the book value by the market value to get the book to market ratio. If the company’s stock is below 1 then the company is overvalued. If the company’s stock is greater than 1 then the company is undervalued. However, one flaw in the book to market ratio is that it often does not account for the value of intangible assets; such as goodwill or brand equity.3. Link to the videohttps://www.investopedia.com/terms/b/booktomarketr…