M&A & Merger ModelsMedium

Worked example: acquirer earns net income 500 on 200 shares (EPS 2.50) at a 50 share price. It buys a target earning 120 for 1,800 of equity value, funded 50% stock and 50% new debt at 6% (tax 25%). Accretive or dilutive?

Model answer

Stock portion: 900 / 50 = 18 new shares, so pro forma shares = 218. Debt portion: 900 x 6% = 54 of pre-tax interest, or 54 x 0.75 = 40.5 after tax. Pro forma net income = 500 + 120 - 40.5 = 579.5.…

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