medium · Investment Banking

If a company has a higher SBC-to-Revenue ratio than its peers, what might this suggest to an analyst regarding its reported operating margins?

  1. The company is more efficient because it doesn't have to pay its employees with cash.
  2. The company's GAAP operating margins may be lower than peers, even if its 'Adjusted' (cash) margins are similar.
  3. The company's Cash Flow from Operations is likely lower than its Net Income.
  4. The company's P/E multiple will be lower because of the high non-cash charges.

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