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Hi, regarding buybacks vs dividends I do take issue with the statement that "it doesn’t really matter as an investor how you receive your cash from the corporate". You don't really receive cash via a buyback, only via a dividend.

Likewise, "bumper levels of cash which can then be distributed to shareholders" aren't distributed directly to shareholders in the same way as they are with dividends.

Also worth a mention is that buybacks are often carried out at high prices - Morrisons a few years ago being a particular case.

I can see that companies don't want to pay a dividend one year and cut it the next, though provided it's stated that policy is to distribute all earnings, I can't see that it's a problem (e.g BRWM.) Alternatively, pay a base dividend and then specials (e.g. Next) with a suitable explanation.

These quibbles aside, always a good read!

Regards

Richard Rolfe

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