Transaction Case: Should we include working cash in net debt?

Simians,

It's the real case I am doing at work now. I am looking for best practice from experienced collegues.

Assumptions: 1. EBITDA 2m$ 2. Negotiated price for equity is: 10xEBITDA - NET DEBT 3. No debt in company 4. Working cash we set 150k $ (it stays in the company) 5. 10xEBITDA is 20m$

Now, we (the seller) want the buyer to pay for the Working Cash as a part of Net Debt (so he will pay 20 150 000$) The buyer says that working cash is within 20m$ as a part of working capital (so he will pay 20 000 000$ only)

I know buyers attitude is kind of correct, but we want that cash to be repaid :-) "That depends on your point of view." Usually the result depends on negotiations, but I would like to know what is your best practice

Best regards from Central Europe! MP

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