LBO Modeling Help!

Hi! To all the modeling gurus out there -

I'm new to WSO so please excuse me if this specific questions has already been answered.

I've recently been through several LBO modeling tests and have seen several times transaction assumptions that say something like "10% management option pool struck at deal value". Could anyone please help me understand what this phrase means and how I should reflect this in the model? Thanks a ton in advance!

2 Comments
 
Best Response

This is incentive compensation for the management team that you expect to lead the company. It's not equity now, but will be equity on whatever gain you make.

Here is a quick example:

Say you invest $100mm to take a company private / LBO / etc. and are a 100% owner

In 5 years, you sell the company for $400mm and there is $100mm of net debt at exit ($300mm of equity value, or a triple)

This means your gross gain is $200mm

A simplified option pool of 10% would take 10% of this $200mm (or $20mm) for compensation to management

Your net returns to your fund would be calculated from net equity value of $280 ($300mm of equity value less the $20mm paid to management)

So in your model I would show gross returns of the investment and net returns on the investment after management incentive plan

 

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