P/B ratio calculation involving shareholders' loan in a transaction

Hello everyone, I have a P/B calculation issue and hope someone can help: 

I am buying a company and paying $1000 in cash for that. But in that $1000, $600 is the share purchase price that the seller will take away directly and $400 will be injected in the company to repay the seller's current shareholders' loan in the company. So in total, I will pay out $1000 cash and the seller will receive $1000 cash.

My question is if my consideration is $1000 or $600? And if the company has a net asset of $100, then the P/B of this transaction would be 1000/100 = 10x or 600/100 = 6x or other answer?

Can someone please help

1 Comments
 

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