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My opinion is that without a S&U it's not really an LBO model, it would really just be a 3 statement model. One of the key points of the LBO is that you flow the S&U through the financial statements and the do the basic purchase accounting to bridge into the pro-forma BS. I guess you could theoretically do an LBO without one, but it would be very odd.

If you did a modeling test, even a really quick one like a paper LBO or an hour long quick build, but omitted a S&U, that's probably an insta-ding in my opinion. Would show me that you really don't know the basics of an LBO.

I disagree with the cap table comment above though. You can show a simple one if you want, but unless you're given some info around the transaction, it's pretty safe to assume 100% ownership or 85% ownership with a 15% option pool. I definitely don't think a cap table is more important than showing FCF calcs.

Edit: Looking back at the comments, it seems like the cap table comment might have been in reference to a transactions assumption box, which should also be included. I wouldn't call that a cap table, but you should also have a basic area where you basically do EBITDA, Entry EV/EBITDA Multiple, Enterprise Value, Cash, Debt, Equity Value and then use that purchase equity as one of the main items on your S&U.

 

If this is a real question...get your nose stuck into the theory books and practice LBOs. S&U is the hook on which you hang the story about stuff such as (i) deal fees, (ii) min. cash balance, (iii) founder roll-over, sponsor equity contrib, etc, and so forth. Its an easy part where you can do a lot of 'storytelling' to showcase your understanding on the transaction process. As others mentioned: its the framework - the basis of the post-deal cap table, returns, etc.

Purely theoretical - can you do it without - yes, but you'll have bits & pieces of it scattered throughout your model.

LBO-modeling companies on a Corona-adjusted normalized proforma run-rate EBITDA basis since 2020.
 

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