hard · Debt Capital Markets

A DCM associate is building a comparable table for a B2/B-rated LBO. Peer A has Net Leverage of 5.5x and Interest Coverage of 2.2x. Peer B has Net Leverage of 5.5x and Interest Coverage of 1.5x.

Which peer is fundamentally riskier, and what is the most likely structural reason?

  1. Peer B is riskier because its higher blended cost of debt provides less cushion for earnings volatility.
  2. Peer A is riskier because it likely has more 'Payment-in-Kind' (PIK) debt.
  3. Peer B is less risky because it has a larger cash balance offsetting its gross debt.
  4. There is no difference in risk as the leverage multiples are identical.

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