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> why doesn’t everybody do this?

Just a guess, the directors of the company might prefer, from a fiduciary point of view, to invest the cash in capex or sales, rather than re-acquiring options for the option pool.

Although, if you're acquiring at cost of exercise, the stock is probably more valuable than the cash you're paying for it. I could argue it either way, curious how you've valued the opportunity cost?

If your company doesn't have a significant sales+marketing department that can always seem to justify soaking up excess capital in exchange for marginal growth, your technique seems like a no-brainer! Smart idea.



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