M&A Modeling Question

M&A Modeling Question - Net Debt

Macabacus: Purchase price ratio analysis.

PPR - Enterprise Value | M&A Model | Macabacus

Hi, could someone explain to me why BuyerCo's Net Debt is negative, while TargetCo's  Net Debt is positive? This is from Macabacus. 

Is it because we are assuming BuyCo's cash & equivalents is > than gross debt, and although this is the case for TargetCo as well, BuyerCo needs to assume the net debt of TargetCo during the M&A process, so the net debt of target co is positive?

Thanks. 

5 Comments
 

Not 100% positive, but taking a stab at it.  It appears to me that BuyerCo net debt is simply negative because, as you said, cash&equivalents > debt, whereas targetco has more debt than cash.

BuyerCo Net Debt = 450 + 2.2 - 1181.8 = -729.6

TargetCo Net Debt = 230 - 146.6 = 83.4

All figures were taken from the LTM balance sheets. If you look, targetco cash is actually less than debt, which is why net debt is positive. If you look at the sources and uses tab, the Buyer assumed target debt, and left target cash on the B/S.

 

Alias accusamus itaque est. Nobis sit in ut aliquid nulla. Dicta libero ea libero dolor amet consequatur iusto quod. Corporis soluta atque consequatur omnis.

Harum delectus quibusdam quis nihil cupiditate sit. Deleniti vitae nostrum eligendi molestiae. Tempore excepturi tempora rem veritatis cum praesentium reprehenderit.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan 01 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (48) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (83) $151
  • Intern/Summer Analyst (75) $101
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
BankonBanking's picture
BankonBanking
99.0
3
Secyh62's picture
Secyh62
99.0
4
kanon's picture
kanon
99.0
5
dosk17's picture
dosk17
98.9
6
GameTheory's picture
GameTheory
98.9
7
DrApeman's picture
DrApeman
98.9
8
CompBanker's picture
CompBanker
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
numi's picture
numi
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...”