LBO Modeling Question re: Management Rollover

Hey I am working on building some LBO models from scratch before starting in IB FT with the hopes of going on-cycle. I have a question about how the management rollover is modeled in the Sources and Uses section.

I was doing the Street of Walls LBO (LBO Modeling Test Example | Street Of Walls) and in that example, the management rollover is modeled as both a source and use. This makes sense to me as the management rolling over their equity proceeds from the transaction reduces the amount of equity the sponsor has to inject. Then, in the Uses section, the management rollover reflects that after the sale, management owns some of the pro-forma business. 

I recently tried a new LBO model 1 hour test, and there it models the rollover as only a source, not a use.

Can anyone shed light on why the management rollover is only sometimes reflected in the Uses section? If it is not, does that mean in the returns analysis, something has to change?
 

Thank you

3 Comments
 
Most Helpful

You should always start with the Uses section in an LBO. Start with Purchase Enterprise Value (or Equity Value + Refinancing of Net Debt), add transaction and financing fees, and min cash to B/S to get the Total Uses. You then link Total Sources to Total uses and subtract your new debt amount to find out what your total equity needs to be. That’s when you can multiply by the management rollover % to find the $ amount rolled over and the missing plug is the sponsor’s equity check. I’ve never seen management rollover in Uses and don’t think it should be. Hope that’s helpful.

 

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