Guided WalkthroughsHard

Accretion/Dilution — Step 7 of 8: Now the seller demands $50 per share ($500M, a 25x deal P/E) in an all-stock deal. Show the dilution, then compute the pre-tax synergies needed to get back to breakeven.

Model answer

Deal P/E = 500 / 20 = 25.0x > acquirer's 20.0x → the P/E rule says dilutive; prove it: new shares = 500 / 40 = 12.5M → pro-forma count 62.5M; pro-forma EPS = 120 / 62.5 = $1.92 → dilution = 1.92 /…

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