Can anyone provide a reasoning for this calculation of Goodwill?

As of now this is what I understood:-

Equity Purchase price is the acquisition price of the equity from the market at a premium.

Net Book Value of Assets is Basically The Equity Value according to the current market price (without premium).

Shouldn't excess purchase price be basically the premium paid for acquisition?

After that we make Fair Value adjustments which makes sense to a certain extent but still dont get the sophisticated logic behind it.