The obligation to publish the offer arose when B.S.A. on March 21 acquired 2,744,769 shares or 91.49 percent of Dukat's capital stock and as much voting shares.
The price offered by B.S.A. for the purchase of the remaining shares is 749.78 kuna per share.
The offer expires 30 days from its publication in the Official Gazette.
In March this year Dukat was sold to Lactalis by its owner Luka Rajic, who got 2.06 billion kuna for his 91.49 percent share.
Lactalis is one of the world's biggest dairy producers. Its sales in 2006 amounted to 7.9 billion euros and this year they are expected to rise to nine billion.