<|-- removed generator --> The Online Photographer: Acquisitions: Nikon Acquires RED and LensRentals Acquires BorrowLenses

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Sunday, 10 March 2024

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For what it's worth, it turns out that it is very, VERY hard to tell whether an acquisition was "successful" or not. There are multiple reasons for this.

First, the acquiring company often stops preparing separate financial statements for the acquired company. Instead, they usually just get folded into the acquiring company's consolidated financial statements, making it impossible to compare pre-acquisition projections with post-acquisition performance. So...how do you know if it was "successful"? You could argue that the acquiror predicted the acquisition would add $[x] in earnings to its results, or result in $[y] of savings, but the earnings of the acquiror will never go up by exactly $[x] or $[y] because of fluctuations in the results of the acquiror's legacy business, and it's hard to pull those factors apart when the results are consolidated.

Second, even if the acquiror continues to prepare separate financial statements for the acquired company, those separate financial statements will be very different from the pre-acquisition financial statements of the acquired company -- many corporate functions will be removed, and the acquired company will get allocated a portion of the overhead costs of the acquiror, which means you're comparing apples to oranges.

Third, most acquisitions are supposedly "strategic" acquisitions, and the acquiror will divert the operations of the acquired company to pursue it's own strategic goals. Again, this makes pre- and post-acquisition predictions and performance hard to compare. Again, you could argue that the measure of success is whether the acquiror achieved its strategic goals, but (a) those goals are often pretty vague (at least in terms of how they are publicly presented), and (b) you have the same problem as in the previous paragraph: if the acquiror doesn't achieve its strategic goals, is that because the acquired company didn't perform...or because the acquiring company mucked something up in its legacy business?

Fourth, many acquisitions are made for reasons other than financial performance. Some companies are acquired just for the purpose of allowing the acquiror to issue a press, or to have something new/interesting to talk about in its sales cycle. The performance of the acquired company may be completely and utterly irrelevant. Whether those things are successful or not is hard to measure because: well, all of the reasons above (vague statements / strategic goals are hard to measure, and its hard to separate out what results (whether good or bad) are due to the acquisition vs. the acquiror's legacy business.

Anyway, I hope both of these acquisitions are successful (you may wish they didn't happen, but once they've happened, there doesn't seem to be much reason to hope that they are a flop).

Nikon needs a new revenue source, as they are being shut out of integrated circuit photolithography market.

As integrated circuit photolithography goes into the extreme ultraviolet (EUV) wavelengths to make smaller transistors, transmissive refractive lenses are no longer feasible. In the $250,000,000 machines ASML makes, they use many large mirrors with complex aspherical surfaces.

https://www.asml.com/en/technology/lithography-principles/lenses-and-mirrors

Zeiss is apparently ASML's partner in making these mirrors.

https://www.zeiss.com/semiconductor-manufacturing-technology/smt-magazine/euv-lithography-as-an-european-joint-project.html#:~:text=The%20Dutch%20company%20ASML%20is,a%20development%20alliance%20with%20ZEISS.

Nikon just isn't a player in ASML's EUV machines. They apparently made an effort at EUV technology, and had to give up. I think Intel also tried to do it on their own, and failed.

The optical lenses that Zeiss and Nikon made for photolithography were very expensive, and surely very profitable.

Another nice feature of the cinema market (RED) is that it's isn't as cyclical (boom-bust) as the semiconductor industry!

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