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Why use LEAPS?

  • LEAPS can prove a significant DLOM
    • company size and company risk have clear and major affects on discounts
    • profit margin, earnings growth and dividends have minor affects on discounts
    • companies with revenues of under $1 billion frequently require discounts of from 17% to 27% and more
    • companies with beta's of 1.5 or more frequently require discounts of from 16% to 23%

  • LEAPS are valuation date specific
    • research proves that discounts change over time and are not constant in size.

  • LEAPS capture industry differences in discounts
    • research proves that discounts vary by industry

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