On and off in the business pages of your newspaper or on
television news, you get to hear the terms “share buyback”. In case you don’t
know what it is and want to know about it, read on.
Share
buyback defined As the name suggests, share buybacks are about
companies buying their own shares back from various types of investors. Buybacks are typically done through open
offers or through regular market. It is a very effective and tax efficient way
of distributing wealth to shareholders. Often, it is announced to send a signal
to the market that the management believes the company’s stock is undervalued
with respect to its intrinsic worth or fundamentals.
What
investors must watch out for It is important for investors to
look at the size of the buyback offer, the buyback price and the duration of
the offer. If the buyback size is too small compared with the overall market
capitalisation (current market price multiplied by the number of shares) of the
company, the impact on the stock could be very small.
New
investors For making fresh investment into the company announcing
buybacks an investor should base his decision on fundamentals like track record
of company’s earnings growth rather than the announcement. But what should
existing investors of the company do?
Existing
investors In tender offer one needs to keep an eye on the offer
letter and the date by which investor can tender his or her shares. Moreover,
shares sold though tender offer attracts different tax treatment as they are
sold without securities transaction tax (STT). Therefore, an investor also needs
to consider the tax implications while selling in tender offer.
Suggested
video: What you should do during a share buyback