medium · Investment Banking accounting

Which of the following describes the 'compounding' effect of PIK interest on the Income Statement in Year 2 of a model?

  1. The tax shield decreases in Year 2 relative to Year 1 because the incremental PIK interest is treated as fully non-cash.
  2. The Year 2 Interest Expense is higher because it is calculated on the original principal plus the Year 1 PIK interest.
  3. The Interest Expense remains completely flat across years because the underlying coupon rate itself never changes.
  4. Interest Expense decreases each year because the company is effectively 'paying down' the loan balance with newly issued equity.

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