JPMorgan DeckHard

State the accretion/dilution rules for all-stock versus all-cash deals, and work a cash example: a target bought at 12.5x earnings, funded with debt at 6% pre-tax, 25% tax rate.

Model answer

All-stock rule: accretive if the acquirer's P/E is higher than the P/E paid for the target (cheaper earnings bought with more expensive currency). All-cash/debt rule: accretive if the target's…

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