Debt assumptions in software LBOs

Hi all,

I have an upcoming case study where I will have to do a software LBO and come up with assumptions on financing etc.

Not familiar with debt assumptions for large cap software LBOs and trying to triangulate the right metrics from recent take-privates on google. It seems that recent transactions for c.10-20% growth software companies, we would have the below:

- 7-15x Adj. EBITDA (representing 40-50% of sources)

- S+ 300-350 TL (1st-lien) and S+ 500-550 TL (second-lien) // for 8x EBITDA let's say 6x 1st lien and 2x 2nd lien?

- OID 0.95

My questions

- Do the above assumptions make sense for a case study? What would you use?

- How do you get the target leverage, do you calculate the purchase price based on 15-20% target IRR, and use 30-50% debt financing based on cashflow generation to reach a leverage ratio that makes sense?

- Dumb questions but I see 1st-lien / 2nd-lien a lot but what are these backed with for software companies as they have little fixed assets? Or does 1st-lien/2nd-lien basically mean TLA/TLB?

- How would these look like on ARR loans ? TLB of 2.5-3x ARR at S+ 600-650 bps?

- What are the RCF facilities priced at? Same as first-lien debt?

Many thanks!

8 Comments
 
Most Helpful

Just trying to give my thoughts here, somebody pls correct me if wrong

I think the assumptions are generally fine, don't know why you're saying 7x - 15x and then later 6x/8x for 1L/2L. The latter definitely makes sense, but is at the latter end.
For pricing I'd go a bit higher 400 - 500 for 1L and 600 - 700 for 2L if you actually go with those leverage numbers

Generally yes, you have to change the debt size to get to a reasonable leverage level. PE obviously tries to get that number as high as possible while the bankers try to agree to a leverage level that will allow the credit to be sold in the market.

They don't differ in terms of backing, 2L is just subordinated so they only get paid after all debt above them in the waterfall is repaid. 1L is a TLB, 2L could actually just be a subordinated debt or something more complicated like PIK

Can't really give any input in terms of ARR loans

Generally 50bps below TLB at 30% if not drawn

Hope this helps

 

You price the RCF 50bps below your TLB but only charge 30% of that on the undrawn but commited portion of the RCF. Everything drawn pays 100%
The facility size itself depends on the business but software generally needs less RCF

 

Yes should say 3% so then it's 28bps, but can also just use 25 or 50 for a nice number

 

Quia dolores sint asperiores. Fuga rerum suscipit corrupti. Et eos et quia tempore voluptas voluptatibus. Iste ut nulla dolores soluta temporibus quisquam qui. Eaque veniam eaque assumenda pariatur. Reprehenderit minus esse eum sunt vero perspiciatis at.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.8%
  • JPMorgan 01 98.2%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 01 98.8%
  • Evercore 01 98.2%
  • BMO Capital Markets 12 97.6%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.8%
  • Morgan Stanley 05 98.2%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (43) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (75) $151
  • Intern/Summer Analyst (67) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
Secyh62's picture
Secyh62
99.0
5
DrApeman's picture
DrApeman
98.9
6
Betsy Massar's picture
Betsy Massar
98.9
7
GameTheory's picture
GameTheory
98.9
8
dosk17's picture
dosk17
98.9
9
CompBanker's picture
CompBanker
98.9
10
Jamoldo's picture
Jamoldo
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”