Here I have solved a problem of Buy Back of Shares where number of shares are not given. I have explained how to calculate the maximum number of shares to be bought back by doing all the 3 tests according to Section 68 of the Companies Act. ⏱TIMESTAMPS 00:00 - Question 01:49 - Resource Test 04:01 - Shares Outstanding Test 04:47 - Debt Equity Ratio Test 09:36 - Journal Entries Buy Back Chapter Playlist • Buy Back of Shares Join SILVER CLUB to get access to PREMIUM VIDEOS: / @sahebacademy PDF Notes (Telegram) https://t.me/sahebacademy7 Clear your doubts by direct messaging us on Instagram / sahebacademy #IssueofShares #CorporateAccounting #CAINTER