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Accretion/Dilution — Step 6 of 8: Redo it as 100% DEBT at 8.0% pre-tax. Then rank all three structures and state the general rule.

Model answer

New interest expense = 250 × 8.0% = $20M pre-tax; after-tax cost = 20 × (1 − 25%) = $15M. Pro-forma net income = 100 + 20 − 15 = $105M on an unchanged 50M shares → EPS = $2.10 → +5.0% accretive.…

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