Which THREE of the following are the most likely benefits of the acquisition to Company M's shareholders?

Which THREE of the following are the most likely benefits of the acquisition to Company M’s shareholders?

Company M is a listed company in a highly technical service industry.

The directors are considering making a cash offer for the shares in Company Q, an unquoted company in the same industry.

Relevant data about Company Q:

• The company has seen consistent growth in earnings each year since it was founded 10 years ago.

• It has relatively few non-current assets.

• Many of the employees are leading experts in their field.

A recent exercise suggested that the value of the company’s human capital exceeded the value of its tangible assets.

The directors and major shareholders of Company Q have indicated willingness to sell the company.

Before negotiations become too advanced, the directors of Company M are considering the benefits to their company that would follow the acquisition.

Which THREE of the following are the most likely benefits of the acquisition to Company M’s shareholders?
A . Access to technical expertise.
B . Reduction of risk through diversification.
C . Improved asset backing for borrowing due to the acquisition of intangible assets.
D . Gain economies of scale.
E . Improve earnings per share (EPS).