Grasshopper again, so Pluto lets say we settle for

Grasshopper again, so Pluto lets say we settle for 400 million ( hypothetical ) that money is banked an their it sets . Now company x comes along an makes an offer, OTC shows 90,881,210 shares outstanding a/o may 2017 . The share value just on the bank account is roughly 4.40 plus our products , sales , patents , etc . So do we open our books to prospective buyers an If the settlement is sealed how can company x know this .