You're thinking of a buyout. This is a bit different. The entity (AROU) will still exist as a shell. As for how long the shares are restricted, I don't know.
TADF bought the assets and took over the debt of AROU which is now a shell with no debt and 15M shares of TADF.
Your calculation for what this is worth to AROU is correct as long as the O/S # still stands. That's why most here are going to hold out for a much higher PPS.
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