I honestly don't know what you are asking.

Do you mean the value of a share of CMM for tax reasons when the deal closes?

Or the 'fair value' per share that dissenters will get?

Otherwise, there is no "final value". The shares are simply swapped. 0.4 shares of WTG for every 1 share of CMM. The value, i.e. market price, of the shares will be determined by the market thereafter.