Calculating UFCF from CFO Question

Can someone help explain how UFCF was derived from Cash flow from operations in the following BIWS question and a formula used on a website. From BIWS, the answer they provided was:

"Take Cash Flow From Operations and subtract CapEx and mandatory debt repayments – that gets you to Levered Cash Flow. To get to Unlevered Cash Flow, you then need to add back the tax-adjusted Interest Expense and subtract the tax-adjusted Interest Income"

Another website used the following formula: UFCF = Cash Flow from Operations + Interest – Interest*(tax rate) – CAPEX.

Can someone explain the difference between the two?

3 Comments
 

Second formula is good. CFO factors in the changes in NWC so you're good there. Just need to add back the interest expense and subtract the tax savings from that expense since it no longer "exists". And then of course subtract CAPEX makes sense.

In terms of the first one, UFCF doesn't factor in mandatory debt repayments (I think bc that would be a return to debt investors and cash not available to equity holders). So I think that part is wrong. Unsure on the interest income but my intuition is that interest income cash would be available to all investors so would be part of it.

 

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