Minority interest question

Company A: 0 EBITDA / 0 Net debt Company B: 10 EBITDA / 20 Net debt Company C: 5 EBITDA / 15 Net debt

A acquires 75% of B (10x EBITDA); B owns 100% of C. How would you calculate this?

My thoughts/ questions: - it depends on if C is already consolidated reported in B? - assuming not, combined EBITDA A+B = 15 / combined Net debt A+B= 35.

Buying at 10x combined EBITDA = EV = 150 Less: Net debt -35
Equity value = 115

A has to report a MI (due to the 25% not owned in B); 25% of ?

Please help!

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