Cash on Cash

Should Cash on Cash include refi proceeds. I’ve seen it calculated a few different ways. I could see it either way. If you pull out equity out and you have less in the deal, so your denominator should be reduced, since your numerator will also be reduced by the increase in debt service.

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Well it’s a Capital Event so it should be accounted for, but how you calculate is based on what your intention is. Not a meaningful measurement if you distribute out all the equity. CoC doesn’t take into account the unknown NPV of managers distributing too eagerly, not reserving properly, and having to make a capital call in the future (your bread and butter CMBS operator).

Assuming you’re using CoC as a measurement of distributed cash over invested capital, it’s logical to adjust during a refi. I’d revise the capital account denominator [BOP capital account balance - net proceeds = EOP capital account balance] and net cash flow numerator at the end of the refi period.

If you were using it as a measurement of distributed cash over initial investment [YR 0], then I’d route the proceeds into the numerator.

 

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