NWC, EV and DCF

Hi, 

I have a question about purchase price adjustment for normal NWC and DCF.

The DCF accounts for changes in NWC. Lets say a deal is priced on December'20 accounts, and that NWC is significantly higher than "normal" (average 12 months) in Dec'20. In that case the DCF accounts for that higher NWC and the possible unwind back to normal levels (in Dec'20 for example).Therefore the resulting EV should already reflect the higher than normal levels of NWC (through the change during the FC Y1). So, if there is a purchase price adjustment for normal levels of working capital in the deal, then this should mean that NWC is double counted? As the EV from the DCF is reflective of the higher NWC at closing?

Otherwise one should use the normal NWC peg as a starting point when forecasting change in NWC for the DCF...

Appreciate if someone could explain this in a logical way.

1 Comments
 

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