How will the share repurchase program affect LEAT's earnings per share and valuation metrics? | LEAT (Aug 12, 2025) | Candlesense

How will the share repurchase program affect LEAT's earnings per share and valuation metrics?

A share‑repurchase program trims the denominator in the EPS equation, so—ceteris paribus—LEAT’s earnings per share will climb as the outstanding‑share count falls. Assuming the company’s net‑income trajectory stays on its current path, a 5‑10 % reduction in float (typical for a modest buy‑back) would lift EPS by roughly the same percentage. Because the market prices a stock largely on the forward‑looking earnings stream, the higher EPS will usually translate into a price‑support level; the market will re‑price the stock at a slightly higher multiple if the buy‑back is viewed as a signal of management’s confidence in cash generation and a commitment to return capital to shareholders.

From a valuation‑metric standpoint, the immediate effect is a modest compression of the P/E ratio if the share price does not move in lockstep with the EPS boost. In practice, however, the buy‑back often triggers a short‑run rally, pushing the price up enough to keep the P/E roughly flat or even nudging it higher if investors start to price in the “quality‑of‑cash” narrative. The reduction in equity also improves return‑on‑equity (ROE) and can marginally lower the enterprise‑value/EBITDA multiple as the equity component of EV shrinks.

Trading implications – Expect a bullish catalyst: look for a price‑support zone around the current market price with upside bias, especially if the repurchase is executed at a discount to the prevailing bid. A pull‑back to recent support (e.g., the 20‑day moving average or the prior swing low) could present a low‑risk entry, while a breakout above the recent high may signal the start of a short‑to‑medium‑term rally. Keep an eye on the daily volume; a surge in buy‑side volume concurrent with the buy‑back announcement often precedes the price move. If the program is fully authorized but not yet fully deployed, monitor the “shares‑outstanding” filings for the actual reduction and adjust the EPS‑growth assumptions accordingly.