I'm using the 21c 30-day VWAP as the base, because you want to remove trading fluctuations. So VMY has gone from a 30-day VWAP to the merger value share price.
21c to 29.9c (=101.5/3.4) (29.9-21)/21 x 100 = 42.4%
VMY Price at posting:
27.5¢ Sentiment: Buy Disclosure: Not Held