Count (ASX:CUP) is expected to complete the acquisition of the Oracle Group on Monday, according to a same-day Australian bourse filing.
The upfront acquisition consideration of AU$49 million, deferred cash consideration of up to AU$16.6 million, and earn-out cash consideration of up to AU$12.6 million, respectively, to reflect the actual Oracle Group fiscal year 2026 normalized earnings before interest, tax, and amortization of AU$9.1 million at a multiple of 7.2.
This represents a reduction in upfront consideration of around AU$4.8 million and a reduction in total potential aggregate consideration of around AU$3.9 million.