medium · Corporate Credit Analysis cap-structure

A credit analyst notes that a company's EBITDA interest coverage is 4.5x, but its 'Fixed Charge Coverage Ratio' (FCCR) is only 1.2x.

What is the most likely reason for this discrepancy?

  1. The company has significant mandatory debt amortization or large operating lease payments.
  2. The company's reported EBITDA is overstated due to one-time non-cash accounting gains.
  3. The company has a very low tax rate, which narrows the gap between EBITDA and cash flow.
  4. The interest expense on the company's outstanding debt is structured as 'payment-in-kind' (PIK).

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