I believe it is referred to as financial engineering. And its all about the ' Worth ' of customers. If they indeed have 22,000 as they claimed , then compared to other acquisitions in this space , $100 million ( and that is your figure ) might seem cheap to some. Irrespective .....your post sound an awful lot like a down ramp which I believe you were having a go at others for recently .....including me.
At the end of the day , the Independent experts report should take these ' Customer ' numbers into account when ascribing the value to the business which is being transferred. And the software IP of course.
it's just the beginning for Cirralto!, page-8510
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