Tesco: Transaction Structuring & Deal Alternatives

We are now going to work through 8 deal alternatives.

Acquisition financing decisions involve balancing multiple objectives:

  1. Ensuring sufficient funds to complete the transaction, including purchase price, refinancing of existing debt, and transaction fees.
  2. Optimising the capital structure to maximise returns on equity while managing financial risk.
  3. Aligning with strategic objectives, such as maintaining financial flexibility, credit ratings, and stakeholder confidence.

Analyse the 8 different capital structure scenarios for the GBP 75.4 billion Tesco transaction. These scenarios vary the mix of debt and equity financing, demonstrating how changes in leverage affect:

  • The size of the required equity
  • Return on equity (ROE)
  • Financial risk and flexibility
  • Feasibility of the transaction

Scenario 3 (Base Case) represents the initial proposed structure, while Scenarios 1 and 2 explore more aggressive leverage with reduced equity contributions, and Scenarios 4 to 7 explore increasing levels of equity with corresponding reductions in debt. Scenario 8 illustrates a “no deal” outcome, where the equity requirement is too large to achieve acceptable returns.

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Determine your loan decision from one of these 8 choices.

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