[epa]

If any ratio below is above 10%, you may consider it material

1) acquired assets / groupon total assets

2) acquiree pre tax income / groupon pre tax income

3) purchase price / total assets

Groupon has 1.7B in total assets. By looking at criteria 3, this means the purchase would have been at maximum 20% (340M - Wont get into reasons why we use 20%, but this is the ceiling) or less.

The price was likely in the 20-75M range, if living social contributed to less than 10% of the net loss of groupon (100M), and their assets were under 50M (likely).