FlashKeepers

Finance · General

Mergers and Acquisitions Basics

Core M&A deal structures, valuation approaches, and due diligence vocabulary.

35 cards · basic cards · AI-written, checked twice. Edit anything.

Study this set free Look inside first Get FlashKeepers for iPhone
What is an asset purchase?
A transaction in which the buyer acquires specific assets and liabilities of a target company, but not the company entity itself.
What is a stock purchase?
A transaction in which the buyer acquires all outstanding shares of the target company, gaining ownership of the entire entity.
What is a merger?
A transaction in which two companies combine to form a new entity, with one company typically ceasing to exist as a legal entity.
What is a tender offer?
A public offer to buy shares of a target company directly from shareholders at a specified price and within a set timeframe.
What is a leveraged buyout (LBO)?
A transaction where a target company is acquired using significant debt financing, with the target's assets often used as collateral.
What is an earnout?
An arrangement in which the seller receives additional payment contingent on the target achieving specified financial or operational milestones after closing.
What is a reverse merger?
A transaction in which a private company merges with a public company, allowing the private company to become publicly traded without a traditional IPO.
What is a consolidation?
A transaction in which two or more companies merge to form an entirely new entity, with all original companies ceasing to exist.
What is a strategic buyer?
A company that acquires a target business to gain synergies such as cost savings, revenue growth, or expanded market reach.
What is a financial buyer?
An investor such as a private equity firm that purchases a target company primarily for financial returns rather than operational synergies.
What does DCF stand for?
Discounted Cash Flow, a valuation method that projects future cash flows and discounts them to present value using a discount rate.
What is comparable company analysis?
A valuation method that compares the target company to similar publicly traded companies and applies their trading multiples to the target's financials.
What is precedent transactions analysis?
A valuation method that examines prices paid in similar historical M&A deals and applies those transaction multiples to value the target.
What does EV/EBITDA multiple measure?
Enterprise Value divided by Earnings Before Interest, Taxes, Depreciation, and Amortization; shows what the market pays per dollar of operating earnings.
What does P/E multiple measure?
Price-to-Earnings ratio; shows how much investors pay for each dollar of the company's net earnings.

20 more cards in the app