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initial public offering

An initial public offering (IPO) or stock market launch, is the first sale of stock by a private company to the public. It can be used by either small or large companies to raise expansion capital and become publicly traded enterprises. Many companies that undertake an IPO also request the assistance of an investment banking firm acting in the capacity of an underwriter to help them correctly assess the value of their shares, that is, the share price (IPO Initial Public Offerings, 2011).

Reasons for listing

When a company lists its securities on a public exchange, the money paid by investors for the newly issued shares goes directly to the company (in contrast to a later trade of shares on the exchange, where the money passes between investors). An IPO, therefore, allows a company to tap a wide pool of investors to provide itself with capital for future growth, repayment of debt or working capital. A company selling common shares is never required to repay the capital to investors.

Once a company is listed, it is able to issue additional common shares via a secondary offering, thereby again providing itself with capital for expansion without incurring any debt. This ability to quickly raise large amounts of capital from the market is a key reason many companies seek to go public.

There are several benefits to being a public company, namely:

    Bolstering and diversifying equity base
    Enabling cheaper access to capital
    Exposure, prestige and public image
    Attracting and retaining better management and employees through liquid equity participation
    Facilitating acquisitions
    Creating multiple financing opportunities: equity, convertible debt, cheaper bank loans, etc.
    Increased liquidity for equity holder

Disadvantages of an IPO

There are several disadvantages to completing an initial public offering, namely:

    Significant legal, accounting and marketing costs
    Ongoing requirement to disclose financial and business information
    Meaningful time, effort and attention required of senior management
    Risk that required funding will not be raised
    Public dissemination of information which may be useful to competitors, suppliers and customers

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