M&A/Valuation Modeling Question Related to DSO & Warrants

Hi all,

Question related to calculating DSO in an M&A scenario when the target has warrants that are not included in DSO that’s reported in their 10-k. I used some dummy numbers below to help explain.  

If I’m looking at a target company that has several million warrants outstanding (lets say 10m) that were issued to an investor before IPO. The warrants have an exercise price <$1, and the stock is now trading $10 share. The diluted share count provided via latest filing (lets say DSO from 10-k is 50m) does not include the warrants, and DSO from Bloomberg does not include said warrants either, so if you pull their market cap from BB/yahoo/whatever it shows $500M. 

To account for the warrants, I assume you need to add the warrants to DSO, so DSO + warrants should be 60M. Therefore their market cap should actually be $600M, and this is the value that should be used to determine how much value is created if I pay X price.  

Am I looking at this the right way? What factors should be considered to determine whether or not those warrants should be considered in the market cap/equity value?  

Really appreciate any help/advice! Thanks!

2 Comments
 

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