JPMorgan DeckHard

Accretion drill: Acquirer has $100M net income, 100M shares, and a $15 stock price. It buys a target with $50M net income for $500M in an all-stock deal. Accretive or dilutive, and by how much?

Model answer

Acquirer standalone EPS = 100 / 100 = $1.00, so it trades at 15 / 1 = 15x earnings; it pays 500 / 50 = 10x for the target. Shares issued = 500 / 15 = 33.3M, so pro forma shares = 133.3M and pro forma…

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