Please answer the given financial question based on the context.
Context: hologic , inc . notes to consolidated financial statements ( continued ) ( in thousands , except per share data ) acquisition and the adjustments did not have a material impact on the company 2019s financial position or results of operation . there have no other material changes to the purchase price allocation as disclosed in the company 2019s form 10-k for the year ended september 30 , 2006 . as part of the purchase price allocation , all intangible assets that were a part of the acquisition were identified and valued . it was determined that only customer relationship , trade name , developed technology and know how and in-process research and development had separately identifiable values . customer relationship represents r2 2019s strong active customer base , dominant market position and strong partnership with several large companies . trade name represents the r2 product names that the company intends to continue to use . order backlog consists of customer orders for which revenue has not yet been recognized . developed technology and know how represents currently marketable purchased products that the company continues to resell as well as utilize to enhance and incorporate into the company 2019s existing products . the estimated $ 10200 of purchase price allocated to in-process research and development projects primarily related to r2 2019s digital cad products . the projects added direct digital algorithm capabilities as well as a new platform technology to analyze images and breast density measurement . the projects were substantially completed as planned in fiscal 2007 . the deferred income tax asset relates to the tax effect of acquired net operating loss carry forwards that the company believes are realizable partially offset by acquired identifiable intangible assets , and fair value adjustments to acquired inventory as such amounts are not deductible for tax purposes . acquisition of suros surgical systems , inc . on july 27 , 2006 , the company completed the acquisition of suros surgical systems , inc . ( suros ) , pursuant to an agreement and plan of merger dated april 17 , 2006 . the results of operations for suros have been included in the company 2019s consolidated financial statements from the date of acquisition as part of its mammography/breast care business segment . suros , located in indianapolis , indiana , develops , manufactures and sells minimally invasive interventional breast biopsy technology and products for biopsy , tissue removal and biopsy site marking . the initial aggregate purchase price for suros of approximately $ 248100 ( subject to adjustment ) consisted of 2300 shares of hologic common stock valued at $ 106500 , cash paid of $ 139000 , and approximately $ 2600 for acquisition related fees and expenses . the company determined the fair value of the shares issued in connection with the acquisition in accordance with eitf issue no . 99-12 , determination of the measurement date for the market price of acquirer securities issued in a purchase business combination . the components and allocation of the purchase price , consists of the following approximate amounts: .
|net tangible assets acquired as of july 27 2006|$ 11800|
|in-process research and development|4900|
|developed technology and know how|46000|
|customer relationship|17900|
|trade name|5800|
|deferred income taxes|-21300 ( 21300 )|
|goodwill|202000|
|estimated purchase price|$ 267100|
the acquisition also provides for a two-year earn out . the earn-out is payable in two annual cash installments equal to the incremental revenue growth in suros 2019 business in the two years following the closing. .
Question: what is the fair value of hologic common stock used to acquire suros?


Answer: The answer is:46.30435