Alpha/tools

Rights Issue Calculator

Calculate TERP, rights value, subscription cash, and cashless take-up / tail-swallow sizing for a rights issue.

What it calculates

TERP, theoretical ex-rights price, rights value, subscription cash, and cashless take-up.

Inputs you need

Holding, subscription price, issue ratio, and the relevant share price.

What it does not decide

Whether you should subscribe, sell, or change the investment case.

How it works

How to use this calculator

  1. Enter your holding, subscription price, and issue ratio.
  2. Choose cum-rights or ex-rights price mode.
  3. Add the share price and optional rights price.
  4. Read TERP, rights value, subscription cash, and tail-swallow outputs.

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The number is only the start

The maths is the easy part. The portfolio decision is where investors get hurt.

This calculator can estimate TERP and subscription cash. It cannot tell you whether to add risk, sell the rights, or how the position fits the rest of your portfolio.

What is a rights issue?

A rights issue lets existing shareholders buy new shares, usually at a subscription price below the current market price. The offer ratio tells you how many new shares you can buy for each old share held.

What is TERP?

TERP is the theoretical ex-rights price. This TERP calculator blends the cum-rights share price with the discounted subscription price and the offer ratio to estimate the post-detachment price.

What is the value of a right?

The rights value is the theoretical value of the entitlement. In ex-rights terms, it is linked to the gap between the ex-rights share price and the subscription price, adjusted for the issue ratio.

What is tail-swallowing / cashless take-up?

Tail-swallowing, also called cashless take-up, means selling enough shares or rights to fund the subscription cash for the rest of the entitlement. The calculator estimates the shares or rights to sell.

What this calculator tells you

  • Theoretical ex-rights price and TERP.
  • Indicative rights value before and after detachment.
  • Subscription cash needed to take up rights.
  • Indicative tail-swallow sizing for cashless take-up.
  • Parity view if you provide a market rights price.

What this calculator does not tell you

  • Whether the rights issue is attractive as an investment.
  • Your tax treatment, broker fees, or exact rounding outcome.
  • Whether rights can be borrowed, shorted, or traded in size.
  • How the position fits your portfolio risk, liquidity, or time horizon.

Common mistakes

  • Using the wrong price mode after rights detach.
  • Forgetting that subscription cash is separate from existing market value.
  • Treating TERP as a forecast rather than a theoretical reference price.
  • Ignoring broker rounding, settlement timing, fees, and taxes.

FAQ

Is this a rights issue calculator or a TERP calculator?

Both. It calculates TERP, theoretical ex-rights price, rights value, subscription cash, and cashless take-up / tail-swallow sizing.

Can I use it after the shares go ex-rights?

Yes. Switch to ex-rights price mode and enter the current ex-rights share price.

Does the calculator give investment advice?

No. It is an educational mechanics tool. It does not assess valuation, portfolio suitability, tax, or personal circumstances.

From calculation to decision

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