Effects of Share Repurchases on Financial Metrics

Corporate Finance Fundamentals · 3:52

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Lyrics

[Verse 1]
When companies buy back their shares from the street
They're pulling stock from circulation complete
Fewer shares outstanding means the pie gets split
Among less pieces, making each one benefit

[Chorus]
Buy back shares, EPS goes high
Book value per share will also fly
But watch the ratios, see how they bend
ROE might drop when buybacks spend
Less shares, more earnings per piece
Financial metrics find their release

[Verse 2]
Earnings per share calculation's clear
Total earnings divided by shares that appear
When the denominator shrinks from the buyback move
The EPS number starts to improve

[Chorus]
Buy back shares, EPS goes high
Book value per share will also fly
But watch the ratios, see how they bend
ROE might drop when buybacks spend
Less shares, more earnings per piece
Financial metrics find their release

[Verse 3]
Book value per share follows the same rule
Shareholders' equity is the calculation tool
Divided by shares outstanding on the books
When shares decrease, the ratio looks
Much better than before the repurchase date
Higher book value is the shareholder's fate

[Bridge]
But hold on tight, there's more to see
ROE might fall dramatically
Return on equity uses book value as base
When that grows larger, returns lose their pace
Price to book ratio starts to decline
Making the stock look more refined

[Chorus]
Buy back shares, EPS goes high
Book value per share will also fly
But watch the ratios, see how they bend
ROE might drop when buybacks spend
Less shares, more earnings per piece
Financial metrics find their release

[Outro]
Remember the rule when shares go away
Per share metrics improve that day
But ratios using equity as the floor
Might not look as strong as before

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