With respect to quantitative significance, Vice Chancellor Laster reviewed the remediation plans and estimates of both the target (that estimated only $44 million in remediation costs) and Fresenius (that estimated $254 million in out-of-pocket costs, plus a loss of valuation of $1.9 billion from suspending on-market products and pushing out pipeline products until data is verified). The court noted that it was not possible to define with precision the financial impact of the data integrity issues on Akorn's value and ultimately determined that the valuation decline was roughly $900 million or 21% of the target's standalone value. The court then used a number of external sources as a cross-check or proxy for determining materiality of this cost/loss in value in the context of the transaction as a whole.