Merger and Acquisition Advisory

sunandaC

Sunanda K. Chavan
The phrase mergers and acquisitions (abbreviated M&A) refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling and combining of different companies that can aid, finance, or help a growing company in a given industry grow rapidly without having to create another business entity.


In business or economics a merger is a combination of two companies into one larger company. Merger is a tool used by companies for the purpose of expanding their operations often aiming at an increase of their long term profitability.


An acquisition, also known as a takeover, is the buying of one company (the ‘target’) by another. An acquisition may be friendly or hostile. Acquisition usually refers to a purchase of a smaller firm by a larger one.
In the former case, the companies cooperate in negotiations; in the latter case, the takeover target is unwilling to be bought or the target's board has no prior knowledge of the offer


Historically, Investment Banks have been closely associated with merger and acquisition activity since a merger or acquisition is a sales opportunity for them. Mergers and Acquisitions is one of the most admitted departments in Investment Banking. It is a fee-based advisory service, that assist the companies in acquiring other companies. In a merger, the key function of investment banker is the search and identification of the other party to the deal and other critical functions relating to preparation and circulation of the information memorandum, deal structuring and negotiation with party to the deal.


In acquisitions and takeovers involving open offers, the investment banker plays the dual role of an investment bank as well as the merchant bank. Their role is in managing the public offer and ensuring the compliance with the SEBI takeover code.


Investment Banker are always at the forefront of the acquisition process. They offer strategic and tactical advice, valuation and deal structuring, valuation of shares, etc. Investment banker is appointed by both the parties of the deal and the plan prepared by two bankers are compared together. It helps the firm in indentifying its strategic objectives and helps it in achieving those objectives. Valuation of business is the most critical aspect of M&A exercise and has an impact on cash-flows, profitability and taxability. It helps in optimizing these aspects.
Thus, Investment Banks position themselves to act as advisors on Mergers and Acquisitions
 
Merger and Acquisition has many benefits attached to it:-
- It can create greater value generation. Shareholder value of the firm will also increase through this process rather than sum of the shareholder values of the parent companies.
- It can lead to tax gains and can even lead to a revenue enhancement through market share gain.
- It will be beneficial for the companies who are going on economic losses.
- It will be helpful to the companies in terms of cost efficiency.
 
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