EBITDA to Levered Free Cash Flow?

Hi all, hoping you can help clarify something I've been stuck on:

Is there a reason that when building to levered free cash flow starting from EBITDA we wouldn't use the after-tax interest expense? I'm looking at a previous version of a page someone put together that is calculating LFCF from EBITDA based off of some research reports, and the interest expense used in the LFCF calculation is the pre-tax amount (from the line between EBIT and EBT). Am I missing something or is this wrong?

Thanks a ton!

2 Comments
 

From what I know, you will usually charge the full tax expense in one line, then deduct the tax shield in another. If there is a breakdown between un-levered and levered then the tax shield will probably be under the levered cash-flows while tax will be charged under un-levered, which means you are essentially charging after-tax interest.

Hope this helps.

 

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