Pacificorp Acquisition By Berkshire Hathaway

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------------------------------------------------- Warren E. Buffet Case Study Report Group 2 Prepared by: Yajing Chen, Junxing Jin, Hoi Yan Kwan, Joanna Numminen, Eyad Shawli Q1 The stock market reaction to the PacifiCorp acquisition by Berkshire Hathaway appears to portray the deal as a win-win situation, creating value for both companies. Berkshire Hathaway’s share price closed up 2.4 % for the day with a gain in market value of $2.55 billion, where Scottish Power plc. had a gain in market value of $0.81 billion. For previous owners including Scottish Power the offered price reflects a significant gain in value over the few years since the 1999 merger with PacifiCorp. Under acquisition accounting, the $2.55 billion increase in market value of Berkshire Hathaway is the increase in goodwill of the company. Berkshire Hathaway’s increase in share price also reflects the understanding that this deal was a good long-term investment, the type of deal that investors and Warren Buffet had apparently been awaiting since 2004. Specifically the $ 2.55 billion increase reflects the markets belief in future synergy effect of this acquisition. Q 2. As a privately owned company, PacifiCorp’ market value cannot be determined by share price, rather it is a reflection of the book value, intrinsic value and expected future earnings for the owners. To determine approximate intrinsic value we can use W.E.Buffet’s own method. First, using the information for PacifiCorp financial statement dated 31 of March 2005, we calculated the average return on equity rate – ROE. (for calculation see appendix 1). We measured ROE as: Net incomeTotal equity Assuming the return on equity would be 12 percent per year, at the end of year 2010, the book value of the company would be $5,990.90 million. In order to be able to compare the market value of the company

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