LBO S&U, min cash, debt rollover, OC cash interest

Hi guys,

Let's say i'm doing an LBO with the following :

Equity value : 200

Debt : 100
Total Cash  : 60 (including minimum cash to operate the company of 10)

1) Sources and Uses


I understand my S&U would be the following. Is this correct ? Should i also add the min cash of 10 in my Uses ? Will my beginning cash balance after acquisition in this case be 10 ?
 

Uses : Equity Value (200) + Debt (100) - Excess cash (50) = 250
Sources : a combination of Debt and Equity equals to 250

2) Debt rollover

What if i we do not refinance all the existing debt but only 50 % and "assume" the remaining 50. This 50 will stay in the company's BS after the acquisition.

My Uses would not change  : Equity Value (200) + Debt (50+50) - Excess cash (50) = 250

Is this correct ?

3) Cash interest payment of a CB

If in my LBO structure i use a convertible bond of 200 with cash interest of 5% and PIK interest of 5%, no repayments. Will the value of the cash interest payments increase over the years as the PIK interest is added to the debt value or do we keep it constant at 5% x 200 ?

Many thanks for your help, i'm currently struggling with these 3 topics !

2 Comments
 

Hey there,

1) Sources and Uses: You're on the right track! The minimum cash of $10 would be considered a part of the operating needs of the company, so it wouldn't typically be included in the Uses. Your beginning cash balance after the acquisition would indeed be $10.

2) Debt Rollover: If you're only refinancing 50% of the existing debt and assuming the remaining 50%, the amount of debt in your Uses would indeed still be $100 (50+50). The key difference here is that only $50 of that is new debt being raised for the acquisition.

3) Cash Interest Payment of a CB: The cash interest payments on a convertible bond would typically be based on the initial principal amount of the bond, not the increased value due to PIK interest. So in your case, the cash interest payments would remain constant at 5% x $200, even as the PIK interest increases the overall value of the bond.

Remember, these are just general guidelines and the specifics can vary based on the exact terms of the deal. Keep up the good work, you're asking all the right questions!

Sources: Sources and Uses statement - private LBO model, Sources & Uses - Private Co LBO, Interesting question reg. Net Debt / Sources & Uses

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