Accretion Dilution

Hi, was wondering if anyone could walk through how to get to a post M&A EPS number.

Company A has revenue of $10 mm, 20% NI margin, and 35% tax rate. Company B has revenue of $5 mm and a 10% NI margin. Company A also has 1,000,000 shares outstanding trading at $100 a share. Suppose Company A purchases Company B for 10x NI, financed with 80% debt and 20% equity. Interest is 10%. Is this acquisition accretive or dilutive?

2 Comments
 
Best Response

Are you sure there isn’t a typo? A trades at 50x PE? Definitely accretive.

Anyways. Back of the envelope. Assume acquire B cash free debt free: Company B NI = $0.5mm Txn Value = 100.5 = $5mm Equity issued = 50.2 = $1mm or 10k shares PF A Total Shares = 1,010,000

PF NI = Company A NI + Company B NI - incremental interest expense (assume no forgone interest in cash, incremental amortization etc.) PF NI = 2+0.5-40.1(1-0.35) PF NI = $2.24mm

PF EPS = 2.24mm/1010000 = $2.22 SA EPS = 2/1000000 = $2.00

 

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