aswathdamodaran.blogspot.com · 2021-06-09 · 1821d

The Rise of SPACs: IPO Disruptors or Blank Check Distortions?

SPACs have surged as an alternative to traditional banker-led IPOs by raising capital first and then seeking acquisition targets, but their structure heavily favors sponsors through dilutive ownership stakes and high fees while creating poor post-merger returns for public shareholders. The author analyzes who benefits from SPACs (primarily sponsors), who loses (public shareholders in merged companies), and proposes structural reforms including reduced sponsor subsidies, aligned incentives, fair disclosure rules, and lower underwriting costs.

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Metrics in this report

Initial SPAC Share Price

$10dollars per share

Standard SPAC offering price at IPO

Large Institution Investor Concentration in SPACs

85-90%percent

Percentage of SPAC investors that are large institutions per Stanford/NYU research

Median SPAC Share Value at Target Identification

$6.67dollars per share

median

Median SPAC holding value when seeking acquisition target, per Stanford/NYU law school research

SPAC Deal Volume Share

50%percent

Percentage of all IPO deals by dollar value in 2020

SPAC Investor Annual Returns (Pre-Merger)

9.3%percent

average

Annual returns to SPAC investors from IPO to merger announcement, 110 SPACs 2010-2018

SPAC Investor Downside Protection (Pre-Merger)

0.51%percent

minimum

Worst-case return for SPAC investors from IPO to merger, even in worst-performing deals

SPAC Merger Deal Underwriting Fees

5-6%percent

SPAC merger transaction costs as percentage of deal value

SPAC Sponsor Ownership Stake

20%percent

Typical SPAC promote to sponsor from minimal capital contribution

SPAC Time Window for Deal Completion

18-24months

Standard time period to complete acquisition or return cash to investors