medium · Principles of Finance time-value-of-money

An acquirer with a P/E ratio of 25 is considering an all-stock acquisition of a target with a P/E ratio of 15.

Assuming no synergies and no deal-related accounting adjustments, what will be the immediate impact on the acquirer's Earnings Per Share (EPS)?

  1. The impact cannot be determined without knowing the absolute net income figures for both firms involved here.
  2. The deal will be accretive because the acquirer's cost of equity 'currency' is cheaper than the target's earnings yield.
  3. The deal will be dilutive because the acquirer must pay too large a premium to win over the target's shareholders.
  4. There will be no impact on EPS because combined earnings and the combined share count offset one another exactly and precisely.

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