Unconsolidated Assets in LBO Model

Hi all,

A little confused on how to think about unconsolidated assets in LBOs.

If you're running a LBO on a company where the purchase of equity is $100, existing debt to be refinanced is $50, and the company has $10 of unconsolidated assets (say it was an investment in equity affiliate on B/S):

1) How / why do the unconsolidated assets impact the S&U? I've seen S&Us where the unconsolidated assets are included as a Source, but I don't really understand this - is it because they're implicitly included in the purchase equity?

2) Do you need to include the unconsolidated assets when building from Exit TEV to sponsor equity at exit? Have seen it included in some models but not others and am confused why

Sorry, just having some trouble wrapping my head around S&U, any insights much appreciated

1 Comments
 

Fugiat exercitationem velit iure et a vel. Iure magni labore rem. Aliquam est pariatur mollitia repellendus dolorum consequatur perferendis. Voluptatem laudantium non et porro voluptatibus distinctio.

Quae enim quos facere. Temporibus quibusdam similique dolores soluta sint itaque eligendi.

Nam atque nihil necessitatibus nihil excepturi. Quo qui nam at ullam nisi minima ut. Alias nulla quia voluptatem dolor assumenda sit. Saepe est repudiandae provident eligendi et.

Career Advancement Opportunities

July 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.3%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Vista Equity Partners 98.1%

Overall Employee Satisfaction

July 2026 Private Equity

  • Blackstone Group 99.6%
  • KKR (Kohlberg Kravis Roberts) 99.2%
  • The Riverside Company 98.9%
  • Ardian 98.5%
  • Warburg Pincus 98.1%

Professional Growth Opportunities

July 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.3%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • KKR (Kohlberg Kravis Roberts) 98.1%

Total Avg Compensation

July 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (99) $363
  • 3rd+ Year Associate (104) $281
  • 2nd Year Associate (235) $272
  • 1st Year Associate (411) $229
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (272) $124
  • Intern/Summer Associate (38) $81
  • Intern/Summer Analyst (355) $61
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
dosk17's picture
dosk17
98.9
6
Betsy Massar's picture
Betsy Massar
98.9
7
CompBanker's picture
CompBanker
98.9
8
GameTheory's picture
GameTheory
98.9
9
DrApeman's picture
DrApeman
98.9
10
Mimbs's picture
Mimbs
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”