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Yahoo sings its old song to Microsoft: Pay more

An SEC filing of Yahoo's three-year plan for growth won't do much to change Microsoft's strategy, which has been to hold firm on its Feb. 1 bid of $31 a share.

Yahoo filed a three-year plan--a set of slides originally presented in December 2007--with the Securities and Exchange Commission outlining the ways in which the company is worth more than Microsoft is willing to pay at this point. Yahoo expects growth in revenue and operating cash flow of $1.9 billion over the next three years from display and video advertising and $1.4 billion in added search revenue. Caroline McCarthy has more on this topic in her blog post.

I doubt that this regulatory filing will do much to change Microsoft's strategy, which has been to hold firm on its February 1 bid of $31 a share, or $44.6 billion. In the current economic climate, Yahoo's promises of future growth, including doubling its operating cash flow from $1.9 billion to $3.7 in the three-year span, are future promises, not necessarily a reality.

Microsoft, and investors, are waiting to see how Yahoo made it through the first quarter, ending March 31. A nonstellar quarter will make Yahoo shareholders more willing to accept what Gates, Ballmer, and company have to offer, and hope that it doesn't go down.

Following are some of the slides from the presentation:

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