Project IRR + Investor IRR - ???

Can someone help me understand this? In a simple waterfall with 100% of proceeds going to return of capital until all equity is returned, and then a % split with no hurdle, why shortening the timeline to sale would cause the project level IRR to go up, but the investor IRR to go down?

9 Comments
 

This is why hurdles exist, usually both MoIC and IRR. If the fund enters carry quicker, project IRR goes up but the LP gets their return of capital faster, thus their IRR goes down as they are profit sharing sooner.

 

I don’t think this is possible in a simplified case with no income returns and constant acq/sale prices, and a “80/20 after return of capital at 90/10 LP/GP contributions” waterfall. Can you show the case flows or something? Hard to say without.

 

Basically, lump sum equity up front, 39 month payback period, 21 month profit period with sale in month 60. So distributions to equity in month 40 go from 100% to 50% for the next 21 months. The numbers aren't wrong, it's just because the promote is so heavy. If it was a 75% - 25% split, the investor IRR wouldn't be less on the 5 year hold vs 10 year hold.

 

…I don’t think that explanation makes sense because even if the profit went 100/0 to the GP the LP returns would stay flat at 0% (return of capital hurdle)?

 

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