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CAPITAL-STRUCTURE5 MIN READ

Return Capital Only After It Is Truly Excess

Choose a capital return after testing reinvestment needs, balance-sheet resilience, and return method.

Board pressure Tara has to respond to a dividend request when reported cash looks strong but not all of it is truly excess. The walk forces the sequence before the payout method. Residual return sequence Required needs -> Value investments -> Balance sheet -> Return method A return decision is only strong after the company proves the cash is not needed somewhere with higher priority. Shortcut Cash above plan means return it. A return policy that does not compete with the operating plan. Return only residual cash, and choose the method that matches durability. 01 Cash 02 Cushion 03 Method…

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