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The golden Apple

Apple, Fed and IRS conspire to set debt records

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Richard Beales
Last Updated : May 01 2013 | 11:19 PM IST
Apple is breaking new ground again - but this time in finance. The iPhone and iPad maker launched a giant bond issue on Tuesday and may borrow well over $15 billion, the most in one shot by any non-bank ever. The bonds could also carry record low pricing. Eager investors should be alert to the perfect storm behind the deal.

It's a kind of conspiracy involving Apple's novelty in the market, the Federal Reserve's ultra-low interest rates and the Internal Revenue Service's habit of taxing overseas profits that US companies bring home. Apple is selling three and five-year floating-rate debt as well as three, five, 10 and 30-year fixed-rate bonds.

The company missed by just one notch a AAA rating from both Standard & Poor's and Moody's Investors Service. The agencies' concern is that fickle consumers and technological disruption could dent Apple's competitive position. Fitch Ratings said its grade would have been lower had it provided one, considering the humbling of former tech high-fliers Sony, Nokia and Motorola Mobility.

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But with $145 billion of cash and billions more flowing in every quarter, Apple is stirring intense interest in its debt, with orders topping $40 billion by mid-morning in New York, according to IFR. If the company ends up issuing $20 billion, spread evenly across all six parts, the annual interest bill could run to some $330 million at the early price levels reported by IFR, which will probably drop. Apple's roughly $60 billion of annual earnings before interest and tax would cover interest plus existing interest-like charges well over 100 times.

In its quest to return $100 billion to shareholders by the end of 2015 while avoiding tax on repatriating cash, Apple could borrow as much again next year and the year after. That would turn it into a debt market touchstone without endangering its balance sheet. Add benchmark rates that have fallen even since Microsoft sold debt last week, and Apple's bonds may set new record lows for yields, at least relative to the underlying benchmarks.

The company has captured for its debt launch some of the hype it generates when unveiling new gizmos. Yet, with little room in the pricing, buyers of longer-dated bonds stand to lose money if rates go up. And, the competitive danger highlighted by Fitch, while seemingly remote, is real. As a debt investment, Apple may prove reasonably healthy but not especially satisfying.

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First Published: May 01 2013 | 9:30 PM IST

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