Back when I was involved we looked, as an example 5-15 times earnings, or revenue as a market share.

Did it compliment our product line, was it a technical improvement, how much of an opportunity to improve margins, and probably 20 other factors.

I'm trying to keep it simple by looking at cash flow as a means of evaluating an acquisition. This includes present market share, because if you want to consider a share change, then you could consider that change without the acquiaition.

In this case settle the patent issue.