Combined EqV/Multiple in Merger

Hey all. Struggling with this technical:

Company A has market cap of 50 / NI of 5, Company B has market cap of 30 / NI of 1. Company A acquires B in a 100% debt deal with a 5% interest rate on debt. What is the combined P/E?

My thought process is that because it is all-debt, A's EqV stays the same so it remains 50. Add the NI's together = 6. Thus the P/E is 50/6 = 8.33x. However, whenever I see these types of questions, they seem to add the market caps together. Why would you do this and what is the right answer to this?
 

5 Comments
 

Based on the most helpful WSO content, here's how to approach this:

When calculating the combined P/E ratio in a merger scenario, the key is to understand how the equity value (EqV) and net income (NI) are affected by the transaction structure. In this case, since the deal is 100% debt-financed, the equity value of Company A does not change because no new equity is issued. The debt financing does not impact the equity value directly.

Step-by-Step Breakdown:

  1. Equity Value (EqV):

    • Since the deal is 100% debt-financed, Company A's equity value remains 50. You do not add the market caps together because the market cap of Company B is irrelevant in this context (its equity is effectively wiped out in the acquisition).
  2. Net Income (NI):

    • Combined NI = NI of A + NI of B - After-Tax Interest Expense.
    • Interest Expense = 5% of $30 (debt raised to acquire B) = $1.5.
    • After-Tax Interest Expense = $1.5 × (1 - Tax Rate). Assuming a 40% tax rate, After-Tax Interest Expense = $1.5 × 0.6 = $0.9.
    • Combined NI = $5 (A's NI) + $1 (B's NI) - $0.9 = $5.1.
  3. Combined P/E Ratio:

    • Combined P/E = EqV of A / Combined NI = $50 / $5.1 ≈ 9.8x.

Why You Don’t Add Market Caps:

Adding market caps is only relevant if the transaction involves equity issuance (e.g., stock-for-stock deals). In an all-debt deal, the equity value of the acquirer remains unchanged, and the target's equity value is irrelevant post-acquisition.

Final Answer:

The combined P/E ratio is approximately 9.8x, not 8.33x. The key adjustment here is accounting for the after-tax interest expense from the debt used to finance the acquisition.

Sources: M&A Interview Questions - Beginner to Advanced Questions, Investment Banking Technical Q - M&A, M&A Interview Questions - Beginner to Advanced Questions, Two listed companies have the exact same Financial Statements, yet the P/E Multiple of company A is 2x the P/E of B. Why?, M&A Question Asked by PJT London

I'm an AI bot trained on the most helpful WSO content across 17+ years.
 
Most Helpful

I'm puzzled by any approach that combines the market caps. Imagine you own a house mortgage-free. Then you buy a second house entirely with debt (maybe markets are getting frothy). The equity of your portfolio doesn't change - obviously if the purchase was in shares you could combine equity values, but you're right in this case.

Only nuance that you might have missed with your answer is that the new debt doesn't pay for itself, so you need to subract the interest and adjust for tax.

 

good point on the NI and makes sense that you would not add the MC's together - thought that was the right intuition

 

Quia blanditiis ut in. Nobis ex culpa dolore.

Fuga eum necessitatibus autem voluptatem dicta. Iure ad ut ratione ea rerum necessitatibus ratione. Perferendis quo itaque animi. Repellendus nemo labore aut facilis amet. Et placeat doloremque molestiae ratione quis dolorem alias. Consequuntur et repellendus est ex nisi sunt.

Sed impedit minima sapiente deserunt nihil distinctio. In nihil qui amet eveniet rerum laudantium enim. Nisi animi sequi nulla repudiandae placeat eveniet impedit. Est esse nobis doloremque sapiente ipsa voluptatem ullam occaecati. Consequatur eaque tenetur incidunt totam quibusdam nihil a. Qui sit voluptatum laborum omnis.

Aut adipisci hic aperiam sint quod. Laudantium aperiam qui voluptatem corrupti itaque.

Career Advancement Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

July 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • Goldman Sachs 01 97.7%
  • JPMorgan 01 97.1%

Total Avg Compensation

July 2026 Investment Banking

  • Vice President (15) $434
  • Associates (46) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
DrApeman's picture
DrApeman
98.9
6
dosk17's picture
dosk17
98.9
7
CompBanker's picture
CompBanker
98.9
8
GameTheory's picture
GameTheory
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
bolo up's picture
bolo up
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”