Management Options & Warrants

Hey guys, 

Long time lurker here and wanted to ask the PE veterans of this forum a question. Will caveat that while this may come easy to most of you, I am still struggling to wrap my head around what the correct approach is to calculate management options and warrants (have looked through the forums and I seem to be getting mixed answers). 

Let's assume the following: 

Exit Equity Value: $100

Management Options: 10% of the fully diluted company, post-transaction at $0 exercise price

Warrants: lenders receive warrants that represent 5% of the fully diluted company, post-transaction at $0 exercise price 

Assume purchase price was funded 50/50 between debt and equity (i.e., $50 sponsor equity)

How much of the exit equity value gets distributed to management, warrant holders, and sponsor? Given the option and the warrants have an exercise price of $0, exit proceeds should be split 10/5/85 between management, warrant holders, and sponsor but please correct me if I'm wrong. 

5 Comments
 
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It depends on how the instruments are structured, but I'd usually assume that the sponsor's equity gets a 1x first, then you start splitting the remaining common using these fully-diluted %s.

So if the $100M company (buy-in) sells for $200M:
 

  • EV: $200M
  • (Less) Net Debt ($50M)
  • Remaining: $150M
  • (Less) 1x Preferred Equity: $50M
  • Remaining (for Common Shareholders): $100M
  • 5% to warrants, 10% to management, 85% to sponsor
  • Total Proceeds: Sponsor - $50M + $85 = $135 (2.7x MOIC); Management - $10M; Warrants - $5M
     

    Let me know if others agree. I admittedly haven't done a ton with warrants.

 

Not entirely sure but shouldn't the spilt among management, warrant holders, and sponsor be 9/4/87 as the 10% and 5% are fully-diluted ownership? 

1/(1+10%+5%) = 87%, then 87%*10% and *5% get you 9 and 4. 87+9+4 = 100

 

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