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Shares Repurchase

Overview

The Shares Repurchase schedule (also referred to as Shares Repayment) captures the outflow of capital associated with the company buying back its own shares. This reduces both the number of outstanding shares and total shareholders’ equity.

This module flows into: - Cash Flow Statement → Cash Flow from Financing → Share Repayment - Number of Shares schedule → Share count reduction - Equity Schedule → Equity reduction

Model Flow

[NTD: Add visual chart flow here]

Key components captured in the Shares Repurchase schedule: - Capital used for buybacks - Number of shares repurchased - Repurchase premium (if applicable)

Adding a module

To add or edit the Shares Repurchase schedule, select one of the following nodes in the Blueprint window:

  • Schedule → Shares Repayment
  • Cash Flow Statement → Shares Repayment

Editable Properties

Name

Default: Shares Repayment
Flows through the Standalone model, Cash Flow Statement, and Number of Shares schedule.
See Display Name for more details.

Forecasting Basis

Determines whether the forecast is based on capital used or number of shares repurchased.

Options:

  • Capital (Default)
    Assumptions apply to total capital used; shares repurchased are implied.

  • # of Shares
    Assumptions apply to number of shares repurchased; capital outflow is implied based on share price.

Forecasting Method

Default: Hardcoded Input
Available Methods: - Hardcoded Input - Nil - Last Historical - Growth Rate - Ratio

Repurchase Premium

Indicate whether shares are being bought back at a premium to market or book value.

  • Default: False (disabled)
  • If enabled, this premium is applied as an additional cost over the share price.

Additional Materials

See Shares Repayment 101 page for more details.