medium · Debt Capital Markets

Why might a credit analyst view a high gross leverage ratio as a risk even if net leverage is low due to a large cash balance?

  1. Gross leverage determines the priority of claims in a bankruptcy waterfall
  2. Cash is an 'unencumbered' asset that can be spent or misused before debt matures
  3. Net leverage is only used for investment-grade companies
  4. Gross leverage is used to determine the interest expense of the company

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