Comparable transaction multiples - For Rights issue, do we look at premoney valuation or post money valuation multiples (P/B)?

Basically, i'm doing transaction comps for a certain industry and i'm having trouble calculating the P/B multiple for a rights issue transaction and will appreciate some guidance. 

I believe that if we're calculating the EV/EBITDA multiple, we'll calculate it based on post money EV (i.e. Enterprise value = market value of equity (Market cap) + net Debt + equity from rights issue) and EBITDA using either probably historical EBITDA or forecasted EBITDA if available. 

For context, lets assume that a company increased its shares by 100% via a rights issue to an external investor (i.e. existing 100% shareholder will be a 50% shareholder post rights issue).

What i did was multiply the shares issued and the rights issue price for the total consideration, and did the math to get the implied 100% value of the company. Then I divided the total consideration by the implied equity value (existing equity + injected equity) to get the implied P/B. 

However i was told by my Director i was wrong.

I was told that the correct way was to calculate the implied value of the existing stake (i.e. implied 100% consideration from rights issue * 50%, which is attributable to existing stake) and then divide this by existing equity to get P/B. (basically ignoring the P/B attributable to the rights issue, and only using the consideration ascribed by the rights issued) 

let me know if i am mistaken or the logic behind this? thanks much everyone. 

4 Comments
 

Wrong to treat RI amongst Tx comps as they are non control transactions and nearly always priced at a discount (given need to underwrite and the fact they are generally last resort to raise capital) rather than a control premium…but if anything you would do pre money equity value (TERP x post RI shares - $ raised in RI) / pre money net asset value 

If your director tried to pitch that to me as a relevant transaction comp I would laugh them out of the room and give the mandate to FTPartners

 

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