Even my company has those. But what you really need to examine closely are the intrinsic assets. There's where you'll get your money back, or come away buying more than you were looking for. What you need to see is how that company fits into your organization. Look at it from the customer's point of view, not from an entrepreneur's point of view.
Dilution is looked at the wrong way.
Its not in the hard costs, its in the intrinsic assets. You complete an acquisition by knowing what you're getting into and how it will affect your business, period. If you can figure that out then the price to acquire a company can actually be calculated to your return on investment. So it's okay to leave the store with more than what you intended on buying, if what your buying is something you can actually use. Acquiring companies isn't cut and dry.