想顺便问一下the gain of HIFLY是多少呢？

问题如下：

Suppose HiFly acquires Sky Systems for the stated terms. The gain to Sky Systems shareholders resulting from the merger transaction would be closest to:

选项：

$25 million.

$160 million.

$375 million.

解释：

A is correct.

Target shareholders’ gain = Premium = P_r-V_T,

P_r= Price paid for the target company = $400 million as provided in the vignette

V_T= Pre-merger value of the target = $25 share price × 15 million shares = $375 million

$400 million – $375 million = $25 million