Earnout part of total value of a transaction?

I have a quick question on a transaction value of a closed deal. Let's say Company A bought Company B with $100mn in cash and they were uncertain about Company B's future performance. So they will pay extra $100mn over the next 5 years based on their performance, which is an earnout. Would this make the transaction value of $200 mn? or $100mn since it's is uncertain.

Any advice would be greatly appreciated!

5 Comments
 

It's still TBD, but as for when the transactions actually closed the transaction value would have to be considered what the buyer paid for it ($100M) -- assuming it's not structured in the form of deferred compensation. It can be adjusted upward in the future should the company meet the stipulated performance/operational benchmarks.

 

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