Morgan Stanley DeckHard

Quick drill: an acquirer buys a target for $1,000 in an all-cash deal funded with balance-sheet cash yielding 4% pre-tax. Target net income is $60 and the tax rate is 25%. Accretive or dilutive?

Model answer

Accretive. Foregone after-tax interest on the cash = $1,000 x 4% x (1 - 0.25) = $30. You add the target's $60 of net income and lose $30 of interest income, so pro forma net income rises by $30 with…

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