Valuing Sub Convertible Notes

I need your quick help.

I'm trying to value a company and I'm having trouble with two things relating to its long-term liabilities:

The company has sub convertible notes of $1,000mm at 5.5% that are currently barely out of the money ($60 conversion price versus $55 market price). The company has 10,000 shares reserved for conversion of the notes. Should I include the $1,000mm as part of total long-term debt or should I use the reserved share count as part of my diluted shares?

Also, the company has two 5% mortgage notes at $30mm and $50mm. Should I include these as part of my long-term debt as well? I've never seen an industrial company have "mortgage notes." There isn't much about them back in the notes either.

Hope you guys can help.

Thanks

4 Comments
 

Thanks a lot for the help. That's what I've done so far.

One more thing, if in a stock-for-stock deal the target's share price raises above the excersise price of the converts, would you still treat it as debt or now use the reserve shares as part of the diluted count?

 

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