medium · Investment Banking

A company with a P/E multiple of 15x acquires a target with a P/E multiple of 10x in an all-stock deal.

Ignoring synergies and transaction costs, is the deal accretive or dilutive?

  1. Accretive, but only if the target's net income is larger than the acquirer's interest expense.
  2. Dilutive, because the target's earnings yield is higher than the acquirer's cost of equity.
  3. Dilutive, because the acquirer's share count increases to fund the acquisition.
  4. Accretive, because the acquirer is using 'expensive' stock to buy 'cheap' earnings.

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