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An IPO can fund innovation, growth and acquisitions, and maximise value

A stock market flotation has clear benefits for companies seeking to access capital, though there are potential downsides

An IPO garners attention and creates better brand recognition and prestige with customers and suppliers. Photograph: Jonathan Kirn/Getty Images
An IPO garners attention and creates better brand recognition and prestige with customers and suppliers. Photograph: Jonathan Kirn/Getty Images

For some companies, an initial public offering (IPO) – a stock market flotation – is seen as the best way to access capital on the public markets. What are the benefits of an IPO? Are there any disadvantages? And is it only for large companies?

An IPO is the sale of a company’s shares to the public and the listing of shares on a stock exchange for the first time, says Fergal McAleavey, corporate finance partner at EY Ireland.

“Through the issuance of new shares to public investors, it allows a company to raise capital in order to build and expand its business,” he adds.

For private companies seeking to raise capital or provide exits for their shareholders, an IPO can be a compelling route or strategic option for funding growth and accessing deep pools of capital, says McAleavey.

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“An IPO can fund innovation, growth, acquisitions, and internationalisation, as well as raise outside capital and enhance corporate governance, attract talent and incentivise management, and carve out and maximise values from different businesses.”

McAleavey says an IPO provides efficient access to capital markets to raise money through equity and bond offerings with better future financing opportunities.

“It creates flexibility to trade shares with high liquidity and daily valuation,” he adds. “Shares can also be used as a new liquid M&A currency. An IPO also garners attention and creates better brand recognition and prestige with customers and suppliers, which can also enhance the company’s ability to attract, retain, and reward valued employees with long-term incentive plans.

Fergal McAleavey, corporate finance partner at EY Ireland
Fergal McAleavey, corporate finance partner at EY Ireland

“An IPO also gives the company the ability to benchmark operations against their industry peers, provides a diversification of wealth for shareholders, and improves standing and creditworthiness.”

The disadvantages of an IPO include the possibility of diluting existing ownership stakes and the potential risk of management distraction from core business operations, McAleavey says.

Becoming a public company was the ultimate way, whereas now there are substantial funds, including PE and VC funds, that can just as easily provide capital for a large company

—  Fergal McAleavey

“Going public also requires more transparency and disclosure, demanding periodic reporting and higher corporate governance standards, and increased and ongoing regulatory scrutiny and supervision. Additionally, the initial IPO expenses and ongoing costs to maintain listing status can be significant.

“New investors also gain voting rights, which may put pressure on the company to deliver on its promises and manage shareholders’ expectations.”

An IPO is not only for large companies but is best suited to high-growth companies, private equity- and venture capital-backed companies, family businesses, scale-up companies, conglomerates, and state-owned entities, says McAleavey.

With the volume of capital out there today – “dry powder” as it is known – an IPO is one option, but it’s no longer the holy grail that it might have been seen as 20 years ago.

“Becoming a public company was the ultimate way, whereas now there are substantial funds, including PE and VC funds, that can just as easily provide capital for a large company,” says McAleavey.

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“Alternatively, there are trade sales, mergers with special purpose acquisition companies, bank finance and other private funding sources.”

Key to an IPO is the careful evaluation of the pros and cons, which requires thorough preparation and planning, and viewing the IPO as a transformational process rather than just a financing event, in McAleavey’s view.

“It is essential to have a Plan B, such as a multitrack approach, in case market conditions change,” he says.

“Secondly, the Irish Stock Exchange (Euronext) recently launched its ‘IPOready’ programme, which is seeking to attract Irish companies considering an IPO. This programme is really welcome and will be a positive option for companies seeking to understand the path to an IPO, the preparation required for an IPO and the requirements by the Stock Exchange and public markets once a company is listed.”

Edel Corrigan

Edel Corrigan is a contributor to The Irish Times