I doubt we are talking about a merger here. Avanade is MUCH bigger than Softnet. In fact, they have about 8,000 employees and a global presence.
More likely, and consistent with Avanade's historical growth, is an acquisition of Softnet by Avanade IMO
In that scenario, Avanade would pay a premium for a each share and take Softnet private. The big question: How much is Softnet worth? Well, the assets of a service provider is 1) HR and 2) existing contracts and 3) cash position
These criteria are unknown, so its hard to attach a price tag to SOFN at this point in time..