Common Accretion-Dilution Technical Question

Company A with 100M market cap and P/E of 10 is merging with Company B with 60M market cap and P/E of 20. To whom is the deal dilutive and why? What is the new P/E of the combined entity? What do the synergies have to be worth for it to be dilutive to neither party?

Any insight on this is appreciated.

Edit: To make it easy, lets say they both have 1M shares outstanding. So Company A has a share price of $100, and EPS of 10 since Share Price/EPS = P/E. Company B has a share price of 60 and EPS of 3. Company B is overvalued so the deal is dilutive to Company A because the new share price ought to be $80 (100M + 60M = 160M/2M shares outstanding = $80 share price) and the combined EPS will be 6.5 ((10+3)/2), so the new P/E will be 12.3. Synergies are 3M

  • Wouldn't the equity of company B have to be wiped out?
  • How would one mathematically arrive at 3M?
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