CGR should be trading close to 53c not 46c.
9.2c × 5.4 = 49.7c + 3c = 52.7c
So either the deal is not expected to proceed or COG is expected to fall in price
46c - 3c = 43c ÷5.4 = 8.0c
Ann: Consolidated Operations Group and CML Group-Merger of Equals, page-58
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