hard · Corporate Credit Analysis

An analyst is evaluating the liquidity of a distributor, Zenith Supplies, which has a 400M ABL facility. The borrowing base certificate shows320M in gross receivables and 180M in gross inventory. Eligibility screens remove45M in aged receivables and 22M in obsolete inventory.

If advance rates are 85% for receivables and 65% for inventory (based on a Net Orderly Liquidation Value of 78%), and there is a30M reserve, what is the maximum available liquidity if $260M is already drawn?

  1. $53.85M
  2. $36.45M
  3. $140M
  4. $23.85M

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