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Accretion/Dilution — Step 5 of 8: Redo the deal as 100% CASH from the balance sheet. Cash currently earns 4.0% pre-tax; tax rate 25%.

Model answer

Using $250M of cash means giving up the interest it earned: foregone interest = 250 × 4.0% = $10M pre-tax, or 10 × (1 − 25%) = $7.5M after-tax. Pro-forma net income = 100 + 20 − 7.5 = $112.5M. Share…

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