LBO model assumptions

Has anyone done lbo model during an interview? Target co is private - how do you come up with EBITDA entry multiple? There clearly isnt enough time to do DCF and comps may not be available (dont know what they are). Would you just use an explanation such as e.g. enter=exit at 5x (company can sustain 3x debt) would bring 25% irr? if you dont know the industry (and its not tech), it is difficult to argue that any multiple above 5x is justifiable. Would not go beyond 8x in any case. What is the best way to learn roughtly what are the valuations in different industries? Anyone knows?

Also what if entry at 5x EBITDA results in equity value (EV-net debt) that is LOWER than the book value of equity. That would not be right, or? Why assume negative goodwill...

I appreciate your views. Thanks

2 Comments
 
Best Response

Book value of equity for the target is not that relevant. When you do purchase accounting you re-value all the assets and they can move up or down, so PP&E and any existing intangibles (from prior acquisitions etc) get restated to market value; this is generally where the difference comes from if a company were to be acquired above book value (generally working capital/short-term assets don't move that much unless there's some sort of obsolete inventory or bad debt situation).

Regardless of the above, purchase accounting shouldn't move the needle on your IRR that much-the only EBITDA/cash-flow impact I can think of would be whatever marginal change in cash taxes you have.

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