A Singapore web-based Consumer-to-Consumer (C2C) and Business-to-Consumer (B2C) Marketplace Company (Client) had acquired another Singapore-based online marketplace classifieds company (Company) with subsidiaries in Malaysia, Vietnam, and Myanmar (the Subsidiaries). The Client acquired 100% of the Company in an all-stock deal with the entire purchase consideration satisfied by issuing equity shares in the Client to the seller (the Transaction).