As I understand it ACG are doing a reverse takeover of Daniel Stewart which currently exists as a shell company. I assume that this is the same company that was previously delisted. ACG shareholders are receiving 1.5587 DS shares for each of their ACG shares, the company will then be renamed ACG. This ratio was negotiated so that DS shareholders will hold 10% of the new ACG and DS shares will then be shares in the new ACG. They then intend relisting on the London stock exchange and I've seen figures of £75 M market cap bandied about on the ATC chat. This would make each share in the new ACG worth between about 0.6 and 0.7p. If you still have DS shares (which become new ACG) then I also assume that these will then be worth that too if someone wants to buy them; that might well be a big IF.