Modeling a Private Company Acquiring Another Private Company

I see lots of resources for modeling the acquision of a public company by another public company. But I have seen very little resources for modeling a private co acquiring another private co. Can anyone point to some resources or give a detailed explanation of how it is done?

For example, private co A owns private co B. B wants to acquire private co C and the financing for said acquisition would be supplied, all cash, by A. How would you model the IRR for co A and associated equity dilution analysis. Thanks for any help!

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Best Response

With a private company, since its not publicly traded you can't do a accretion/dilution analysis, instead you typically would rely on a DCF and the IRR for the potential return.

I'm not too entirely sure whats going on in your example, but if Private Company B wants to buy Private Company C, then you would just figure out what purchase price gets you over your hurdle rate and try to acquire Company C at the appropriate IRR.

 

Actually, why not an accretion/dilution analysis?

You still have net income and # shares figures.

If you combine revenue, expenses etc., then factor in the interest foregone on cash, you would have your pro-forma net income of the combined entity.

Take this new net income and divide it by number of shares outstanding (to get your new EPS) and you can see whether it is Accretive or dilutive.

 

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