medium · Principles of Finance cost-of-capital-structure

Acquirer A (P/E of 20) is considering an all-stock acquisition of Target T (P/E of 12). Assuming no synergies and a market-value-based exchange ratio, the deal will be:

  1. Accretive, because the acquirer's earnings yield is lower than the target's earnings yield
  2. Neutral, because no synergies are realized
  3. Dilutive, because the acquirer is paying a premium over the target's market price
  4. Accretive only if the target's growth rate exceeds the acquirer's

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