Ann: Zelda to merge with US-based Ilera Therapeutics, page-141

I think management should have listed the current tangible assets of our merging partner.

We know little of their sales growth but are handing over ~$60m upon sales of ~US$2.5m over an undisclosed time frame. What are their sales and revenue projections for the next 12 months?

Also, how much value have they placed on the intangible assets like the quality of Ilera's management?
Anything over a few million would be way too much.

A breakdown would be advantageous in order for the market to make a fully informed decision.