Price, shareholders, control and corporate integration

How takeovers and absorptions work in BoardMasters

Buying a company is not only about choosing a target. The buyer must lock cash, present a convincing price, reach 51% and then decide whether everything behind the target's shares is worth integrating.

A battle for another company's shares

A takeover allows one listed company to offer a fixed price for the shares of another listed company. During the active period, shareholders may accept and sell some or all of their position.

The buyer does not need to acquire 100% voluntarily. Its first objective is control. In BoardMasters, that point is reached at 51% of outstanding shares.

Once that threshold is reached, the takeover may close as successful. Full absorption is a later decision that integrates the target and settles the shares still held by other owners.

Offer Convince Control Integrate

The takeover control room

The offer connects price, shareholder structure and the buyer's cash. The objective is not to fill an arbitrary progress bar: it is to cross the threshold that provides control.

ATLS
Acquiring company Atlas Capital Group

Listed · active takeover

TAKEOVER
NOVA
Target company Nova Industrial

100,000 outstanding shares

Previous market price ℬ 44.00 Market reference
Offer price ℬ 52.00 Fixed price per share
Premium +18.18% Above market price
Reserved cash ℬ 4,264,000 Covering 82,000 shares
Progress towards control 54,000 of 100,000 shares
Current control 54% Threshold: 51%
Previous position 18,000 18%
+
Acceptances 36,000 36%
=
Buyer total 54,000 54%
Shareholder response Who has sold to the offer
Vega Holdings
12,000 Accepted
Orion Fund
10,000 Accepted
North Partners
8,000 Accepted
Other investors
6,000 Accepted
Remaining shares
46,000 Not sold
Threshold exceeded The operation may close as successful when the period ends.
Capital controlled by the buyer 54%
0% 51% · control 100%

Illustrative example. Treasury shares held by the target are excluded from the denominator used to calculate control.

What the acquiring company needs

01

Be a listed company

The buyer must be publicly listed before launching the action.

02

Select another listed company

It cannot target itself or a company that is not listed.

03

Set a positive price

The same amount is used for every acceptance and any later absorption.

04

Reserve full coverage

It must lock cash for every outstanding share it does not already own.

05

Define the period

The offer has a start and end. Without a specified ending, the system proposes a seven-day window.

06

Have no other active takeover

The same buyer cannot keep two takeovers open simultaneously.

Why more cash is reserved than the amount needed to reach 51%

When the takeover is launched, the buyer cannot know which shareholders will accept. It must therefore prove that it could purchase every outstanding share it does not already own.

Outstanding shares 100,000
Shares already owned 18,000
=
Shares to cover 82,000
×
Offer price ℬ 52
=
Required reserve ℬ 4,264,000

Reserved cash stops being available

While the takeover is active, the CEO cannot use that money to compete, invest, buy back shares or make other payments.

The price must convince without destroying value

The premium compares the offer with the market reference. A higher premium may attract more shareholders, but it also increases the cost of gaining control and completing absorption.

Market price ℬ 44.00 Reference price
Premium +ℬ 8.00 +18.18%
Offer ℬ 52.00 Price received by the seller
Very low premium
Shareholders may prefer holding their shares or waiting for a better offer.
Balanced premium
It may compensate sellers without raising the acquisition cost excessively.
Excessive premium
Acceptances become easier, but the buyer may overpay for the assets and gem being integrated.

Accepting the takeover executes a real sale

During the active window, a shareholder may state how many shares they wish to sell. The effective amount cannot exceed their available position.

Shareholder Sells 4,000 shares Available position: 6,500
Fixed price 4,000 × ℬ 52 ℬ 208,000
Buyer Receives 4,000 shares Paid from the takeover reserve

The transaction does not wait until closing. Shares leave the seller's portfolio, enter the buyer's portfolio and the seller immediately receives the corresponding amount.

Control is calculated using outstanding shares

The system reviews the real capital table when the offer ends. Treasury shares do not represent an outside shareholder and are excluded from the calculation.

Total issued shares 104,000
Treasury shares 4,000
=
Outstanding shares 100,000
Shares the buyer must control At least 51,000 of 100,000
Minority holding 51% · control reached 100%

Two outcomes are possible when the period ends

Below 51%

Failed takeover

The buyer does not gain control. Any reserved cash that was not used is returned.

Final holding
47%
Control
Not reached
Unused reserve
Returned
51% or more

Successful takeover

The buyer gains control. Unused reserved cash returns and the separate absorption step becomes available.

Final holding
54%
Control
Reached
Can absorb
Yes

A failed takeover does not reverse acceptances

Shares sold during the period have already changed ownership. The buyer keeps that holding even without reaching 51%.

Gaining control does not automatically absorb the company

A successful takeover gives the buyer control, but the target continues to exist and trade until the separate absorption step is executed.

01

Takeover completed

The period ended and the buyer controls at least 51%.

02

Control revalidated

The capital table is checked again before absorption.

03

Cash checked

The buyer must be able to pay for every remaining share.

04

Absorption

Remaining holdings are settled and the target is integrated.

What happens to shareholders who did not accept voluntarily

During the takeover, every shareholder chooses whether to sell. After a successful takeover, full absorption settles the remaining shares at the same offer price.

Remaining shares 46,000
×
Offer price ℬ 52
=
Cash needed for absorption ℬ 2,392,000
Not paid Acquiring company It does not purchase shares from itself. Treasury shares They do not represent a real shareholder.
Settled Individual shareholders Receive shares × takeover price. Corporate shareholders Receive the same price for their position.

Unused reserved cash returns when the takeover closes. The buyer must therefore have enough available cash again when executing absorption.

What is integrated into the acquiring company

Absorption does not only add a gem. It reorganises the portfolios, obligations and historical equity of both companies.

NOVA Absorbed company Stops trading
CA
Cash Moves into the buyer's portfolio.
IN
Investments Positions in other companies are integrated.
BO
Bond portfolio Bond holdings move into the buyer's portfolio.
DE
Issued debt The buyer becomes issuer of the target's bonds.
EQ
Historical equity Capital, share premium and retained earnings are consolidated.
GE
Base gem Transferred to the buyer's panel.
ATLS Acquiring company Integrates assets and obligations

The gem is strategic, but it is not the whole transaction

Absorption transfers the target's base gem to the buyer's gem panel. The system retains the highest real level found for that gem within the available limits.

Target
Strategic gem Level 6
Absorption Transfer to panel
Buyer
Expanded panel New gem incorporated

Not every gem is transferred indiscriminately

The absorption mechanic specifically transfers the target's base gem to the buyer's panel.

Buying a company also means inheriting obligations

Bonds issued by the absorbed company do not disappear. Their issuer becomes the buyer, which must meet their coupons, maturities and associated risks.

Before absorption

NOVA debt

Bond NOVA-01
ℬ 300,000
Coupon
4.00%
Issuer
Nova Industrial
Responsible
Target company
After absorption

Integrated debt

Bond NOVA-01
ℬ 300,000
Coupon
4.00%
New issuer
Atlas Capital
Responsible
Acquiring company

Six different reasons to launch a takeover

Gain scale

Adding cash, investments and historical equity may accelerate external growth.

Acquire a gem

The target's base gem may strengthen the buyer's strategic configuration.

Remove a competitor

The target stops trading and no longer operates as an independent listed company.

Integrate assets

The transaction may add useful cash and financial positions.

Build a holding

Even a failed takeover may leave the buyer with a significant participation.

Reshape the market

Absorption changes ownership, competition and financial obligations.

How the target may reduce its exposure

OW

Ownership

A strong founder or allied shareholder position makes reaching 51% more difficult.

VA

Value

Strong results may encourage shareholders to demand a larger premium.

TR

Trust

A credible strategy reduces the incentive to sell for a short-term premium.

MO

Monitoring

Reviewing the capital table reveals previous accumulation by a potential acquirer.

LI

Liquidity

A financially strong business may be more difficult to acquire at a low price.

GE

Gem

A valuable gem increases the company's attraction and makes protecting control more important.

Common takeover mistakes

Calculating only 51%

Launching requires a reserve for every share the buyer does not own, not only those needed for control.

Confusing control with absorption

Crossing 51% enables absorption but does not integrate the company automatically.

Forgetting the remaining cost

Absorption also requires paying shareholders who did not accept voluntarily.

Buying only for the gem

The target may also bring debt, obligations, positions and accounting adjustments.

Offering an excessive premium

Easier acceptance does not guarantee that integrated value exceeds the price paid.

Ignoring a failed takeover

The buyer may retain a holding capable of influencing the target later.

Checklist before presenting the offer

01

How many shares does the buyer already own?

02

How many treasury shares must be excluded?

03

Which premium may convince without destroying value?

04

Can cash support the full reserve for the whole period?

05

Will there be enough cash for the remaining shares?

06

Which debts and obligations will be integrated?

07

Does the base gem fit the buyer's strategy?

08

Is the target still attractive if the takeover fails?

Frequently asked questions

What does a company need to launch a takeover?

Buyer and target must be listed, the price must be positive and the buyer must reserve cash for every outstanding share it does not already own.

Which percentage provides control?

At least 51% of outstanding shares, excluding treasury shares.

When is an accepting shareholder paid?

The sale executes during the active window. Shares move to the buyer and the seller is paid from reserved cash.

What happens when the takeover fails?

Unused reserved cash returns, but completed purchases are not reversed.

Does a successful takeover absorb the target automatically?

No. Absorption is a later step requiring continued 51% control and enough cash for the remaining shares.

What happens to the absorbed company?

It stops trading, is removed from the market and is marked as absorbed into the acquiring company.

Turn a shareholding into corporate control

Analyse the capital table, present a defensible offer and decide whether the target deserves full integration.

Create free account