Dear Abid,

Thank you for contacting Mearto with your appraisal inquiry.

The presented object appears to be a print on board or painting on board with the measurements of 38.1/2" x 45.1/2". The painting depicts a child and a dog and is a reproduction. This motif is often offered as a reproduction on the internet (https://www.ebth.com/items/2015943-portrait-of-child-and-dog). The surface and the modern board are a hint that this is a modern reproduction.
This piece is in good condition and there is no serious damage visible in the images provided.
A fair market estimation for a print would be between 50 to 100 USD.
A fair market estimation for a painting would be between 100 to 200 USD.
This estimate is based on actual recent past recorded auction sales of comparable items. Retail "asking prices" can be higher and may vary.

With kind regards,
Georg