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Harvard Case - Convertible Bonds of Countrywide Financial Corporation

"Convertible Bonds of Countrywide Financial Corporation" Harvard business case study is written by Ravi Jagannathan, Zhi Da. It deals with the challenges in the field of Finance. The case study is 11 page(s) long and it was first published on : Jan 1, 2007

At Fern Fort University, we recommend that Countrywide Financial Corporation carefully consider the potential benefits and risks associated with issuing convertible bonds. While this financing strategy can offer immediate access to capital and potentially enhance shareholder value, it requires a thorough understanding of the implications for the company's capital structure, financial performance, and long-term strategic goals.

2. Background

The case study focuses on Countrywide Financial Corporation, a major player in the U.S. mortgage industry, facing a challenging financial environment in 2007. The company is considering issuing convertible bonds as a means of raising capital to fund its growth and manage its debt obligations. The case explores the potential benefits and risks of this financing strategy, considering the company's financial position, market conditions, and strategic objectives.

The main protagonists in the case are Angelo Mozilo, the CEO of Countrywide, and the company's financial advisors, who are tasked with evaluating the feasibility and implications of issuing convertible bonds.

3. Analysis of the Case Study

To analyze the situation, we can use a framework that considers the following key aspects:

Financial Analysis:

  • Financial Statements: Analyze Countrywide's balance sheet, income statement, and cash flow statement to assess its financial health, profitability, and liquidity.
  • Capital Structure: Evaluate the company's existing debt-to-equity ratio and its impact on financial leverage and risk.
  • Cost of Capital: Determine the cost of issuing convertible bonds compared to other financing options, such as traditional debt or equity.
  • Valuation: Analyze the potential impact of the convertible bond issuance on Countrywide's valuation and share price.

Strategic Analysis:

  • Growth Strategy: Assess Countrywide's growth plans and how the convertible bond proceeds will be used to support these initiatives.
  • Market Conditions: Analyze the prevailing market conditions in the mortgage industry, including interest rates, competition, and regulatory environment.
  • Risk Management: Evaluate the potential risks associated with issuing convertible bonds, such as dilution of ownership, potential for a decline in share price, and potential for conversion into equity.

Financial Strategy:

  • Debt Management: Consider the impact of the convertible bond issuance on Countrywide's debt management strategy and its ability to meet its financial obligations.
  • Financing Options: Compare the merits of convertible bonds with other financing alternatives, such as bank loans, private equity, or equity issuance.
  • Financial Forecasting: Analyze the potential impact of the convertible bond issuance on Countrywide's future financial performance, including its cash flows, profitability, and liquidity.

4. Recommendations

Based on the analysis, we recommend the following:

  • Thorough Due Diligence: Countrywide should conduct a comprehensive due diligence process to assess the potential benefits and risks of issuing convertible bonds. This should include a detailed analysis of the company's financial position, market conditions, and strategic goals.
  • Negotiation Strategies: Countrywide should negotiate favorable terms for the convertible bond issuance, including the conversion price, interest rate, maturity date, and any other relevant provisions.
  • Risk Management: Countrywide should develop a comprehensive risk management plan to mitigate the potential risks associated with the convertible bond issuance. This plan should include strategies for managing dilution, potential share price decline, and potential conversion into equity.
  • Communication: Countrywide should communicate transparently with its investors about the rationale for issuing convertible bonds and the potential implications for the company's financial performance and share price.

5. Basis of Recommendations

The recommendations are based on the following considerations:

  • Core Competencies and Consistency with Mission: Issuing convertible bonds should align with Countrywide's core competencies and mission to provide innovative mortgage solutions to its customers.
  • External Customers and Internal Clients: The decision should consider the impact on both external customers and internal clients, including employees, investors, and other stakeholders.
  • Competitors: The decision should be informed by a thorough analysis of competitors and their financing strategies.
  • Attractiveness: The attractiveness of issuing convertible bonds should be assessed based on quantitative measures such as NPV, ROI, break-even, and payback.

6. Conclusion

Issuing convertible bonds can be a viable financing option for Countrywide Financial Corporation, but it requires careful consideration of the potential benefits and risks. By conducting thorough due diligence, negotiating favorable terms, and implementing a comprehensive risk management plan, Countrywide can potentially leverage this financing strategy to support its growth objectives while mitigating potential risks.

7. Discussion

Alternatives:

  • Traditional Debt Financing: Countrywide could consider issuing traditional debt, such as bonds or bank loans, to raise capital. However, this option may involve higher interest rates and could increase the company's debt burden.
  • Equity Financing: Countrywide could consider issuing new equity shares to raise capital. However, this option could lead to dilution of ownership and could negatively impact the company's share price.

Risks and Key Assumptions:

  • Market Volatility: The decision to issue convertible bonds is subject to market volatility, which could impact the company's share price and the attractiveness of the conversion option for investors.
  • Interest Rate Risk: Changes in interest rates could affect the cost of financing and the attractiveness of convertible bonds compared to other financing options.
  • Regulatory Environment: The regulatory environment for the mortgage industry is subject to change, which could impact Countrywide's business operations and its ability to meet its financial obligations.

8. Next Steps

  • Develop a detailed business plan: Outline the specific uses of the raised capital and the expected impact on the company's financial performance.
  • Conduct a thorough due diligence process: Analyze the company's financial position, market conditions, and strategic goals.
  • Negotiate favorable terms for the convertible bond issuance: Secure a conversion price, interest rate, maturity date, and other provisions that are advantageous to the company.
  • Implement a comprehensive risk management plan: Develop strategies to mitigate the potential risks associated with the convertible bond issuance.
  • Communicate transparently with investors: Provide clear and concise information about the rationale for issuing convertible bonds and the potential implications for the company's financial performance and share price.

By taking these steps, Countrywide can make an informed decision about whether to issue convertible bonds and can maximize the potential benefits while mitigating the potential risks associated with this financing strategy.

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Case Description

On October 22, 2004, junior trader Mary Lucas was browsing through the recent trading activities of a few convertible bonds the firm held. First Convergence Inc. was a hedge fund specializing in convertible arbitrage founded by three Wall Street traders in 2002. Prior to starting at the firm, she had known little about convertible bonds. Now she stayed late almost every day in order to learn as much about the business as possible. Suddenly, she noticed something unusual about the trading of a convertible bond issued by Countrywide Financial Corporation (NYSE:CFC). Although the average daily trading volume on this bond had been only three thousand during the previous month, it had shot up to fifty thousand in the last three days. Lucas remembered this particular bond. In fact, First Convergence was actually holding a slightly different convertible bond (known as the liquid yield option note or LYON) issued by the same company. On August 20, Countrywide had offered to exchange the new convertible bond for the original LYON. First Convergence had accepted the exchange offer, thus ending up with the new convertible bond. At that time, Lucas was asked to help evaluate the offer, so she was familiar with the features of both bonds. "What's happening?" she asked herself. She quickly checked the recent price movement on Countrywide's stock. The stock had plunged 11.5 percent on Wednesday, October 20, after the company announced earnings below analysts' expectations. On the same day, trading on the convertible shot up. These two events must be related. But how? Is there a potential investment opportunity?

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