Warrants

While rights protect existing shareholders from dilution, warrants serve a completely different purpose; they make other securities more attractive to buyers.


What Are Warrants?

  • Warrants are long-term options to purchase stock at a fixed exercise price
  • Issued by the corporation (not the Options Clearing Corporation, or OCC)
  • Typically expire in 2-5 years (some are perpetual)
  • Often attached to bonds or preferred stock as a "sweetener" to make the offering more attractive
  • Exercise price is set above the current market price at issuance
  • Can be detached from the original security and traded separately
  • When exercised, the company issues new shares (dilutive to existing shareholders)

Exam Tip: Gotchas

  • Warrants are issued by the CORPORATION, not the OCC. Exchange-traded options are cleared through the OCC; warrants are not.
  • Exercise price is set ABOVE market price at issuance (the opposite of rights, which are set below).

Rights vs. Warrants

This comparison is frequently tested on the SIE:

FeatureRightsWarrants
DurationShort-term (30-45 days)Long-term (2-5+ years)
Exercise priceBelow market priceAbove market price at issuance
PurposePrevent dilutionSweeten other offerings
Issued toExisting shareholders onlyAnyone (attached to securities)
Effect on sharesNew shares issuedNew shares issued

Exam Tip: Gotchas

  • Warrants are sweeteners for other securities, not standalone offerings. Rights are offered directly to existing shareholders.
  • Duration is a common trap: warrants last years, rights last days.

How Warrants Work

  1. A company issues bonds with warrants attached to make the bonds more appealing
  2. Investors buy the bonds and receive warrants as a bonus
  3. If the stock price rises above the warrant's exercise price, the warrant becomes valuable
  4. The warrant can be detached and traded independently of the bond
  5. When exercised, the company issues new shares at the exercise price

Think of it this way: A warrant is like a coupon attached to a bond that says "buy our stock at $50 anytime in the next 5 years." If the stock climbs to $80, that coupon is worth real money. The company gets investors to buy the bond today; the investor gets a shot at stock gains tomorrow.

Exam Tip: Gotchas

  • Both rights AND warrants create NEW shares when exercised (dilutive). This is different from exchange-traded stock options cleared through the OCC, which involve existing shares changing hands.