I look at it more like James Long does. $50,000,000 gets 53% so the total value would be $94,339,622. Poet is 47%, so 47% of 94,339,622 is $44,339,622. I think it is more likely that that the deal is worth $100,000,000 so each contribution is considered worth $50,000,000. The uneven distribution of profits at 53% and 47% would be due to another factor, such as Sanan providing the manufacturing facilities perhaps. That is the way I see it anyway.