This article discusses acquisition and takeover in finance, specifically in the context of Ethan Limited's acquisition of Darren Limited. It covers the reasons for acquisition, such as entering foreign markets, growth strategy, and gaining new technology. The article also explains the difference between friendly and unfriendly acquisitions. The net identifiable assets of Darren Limited are calculated, and the article concludes by stating that acquisitions are generally amicable takeovers and mergers that benefit both firms.