⭐ Important points (exam-critical)
- ⭐Bootstrapping EPS: acquirer with high P/E acquires low P/E target — accounting EPS rises but no real value.
- ⭐Buy-back vs Dividend — tax-efficient distribution in India.
- ⭐SEBI Takeover Code triggers at 25% (open offer for 26%).
- ⭐NCLT scheme of arrangement (Sec 230-232 Companies Act) for mergers.
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