How to treat long-term Notes Payable in an LBO?

Hi everyone, thank you in advance for the help with this question.

I am in the middle of an LBO model test, and Notes Payable is a large portion (~25%) of long-term liabilities. Curious if I should i) leave this figure as is for the projection period (and maybe sum into 'Other Non-Current Liabilities'), ii) allocate a % of Notes Payable to current liabilities each year, or iii) assume an interest % for the notes payable and integrate into my current debt schedule?

Nowhere in the prompt is this addressed, but as this is a large % of the debt cap table, I hesitate to leave it unaddressed.

Thanks again!

Comments (2)

6d 
SaaSChimp, what's your opinion? Comment below:

Is the balance sheet otherwise cash-free/debt-free? I'll suspect not. I would assume this is a debt/debt-like item that would be zeroed at close and paid off by the sellers (via their proceeds). If that doesn't seem to make sense based on how the exercise is structured, I'd probably just hold flat on the BS.

Most Helpful
6d 
OverlyAdjustedEBITDA, what's your opinion? Comment below:

Veniam saepe ipsam eos velit corporis animi ut. Dolore consequatur earum quia repellat dolorem cum assumenda. Voluptatem minus enim mollitia est.

Quisquam dolores qui earum beatae et non. Voluptatem quis nihil maxime odio rem adipisci reiciendis. Inventore in animi voluptatum et et odio. Ad iusto qui id perferendis similique nihil animi. Nisi iure sapiente minima cum repudiandae vel aut.

Dolorum ex exercitationem velit sed et qui nihil voluptatem. Eligendi non harum autem odit voluptates et cumque quae. Dolore nemo tempora est aspernatur aut autem.

Start Discussion

Career Advancement Opportunities

March 2023 Private Equity

  • The Riverside Company 99.5%
  • Warburg Pincus 98.9%
  • Blackstone Group 98.4%
  • KKR (Kohlberg Kravis Roberts) 97.9%
  • Bain Capital 97.4%

Overall Employee Satisfaction

March 2023 Private Equity

  • Ardian 99.5%
  • The Riverside Company 98.9%
  • Blackstone Group 98.4%
  • KKR (Kohlberg Kravis Roberts) 97.9%
  • Bain Capital 97.4%

Professional Growth Opportunities

March 2023 Private Equity

  • The Riverside Company 99.5%
  • Bain Capital 98.9%
  • Warburg Pincus 98.4%
  • Blackstone Group 97.9%
  • Ardian 97.4%

Total Avg Compensation

March 2023 Private Equity

  • Principal (8) $676
  • Director/MD (22) $599
  • Vice President (85) $362
  • 3rd+ Year Associate (86) $276
  • 2nd Year Associate (192) $264
  • 1st Year Associate (372) $228
  • 3rd+ Year Analyst (28) $157
  • 2nd Year Analyst (79) $133
  • 1st Year Analyst (227) $122
  • Intern/Summer Associate (30) $80
  • Intern/Summer Analyst (288) $58