medium · Investment Banking

A portfolio company has $100.0 million in mezzanine debt with a 12.0% PIK interest rate.

Assuming a 30.0% corporate tax rate, what is the impact on the year-end Cash Flow Statement regarding this interest expense?

  1. Net Income decreases by $8.4 million, and a $12.0 million add-back is recorded in Cash from Operations, resulting in a net cash increase of $3.6 million.
  2. Net Income decreases by $8.4 million, and a $12.0 million cash outflow is recorded in Financing Activities.
  3. Net Income decreases by 8.4 million, and an 8.4 million add-back is recorded in Operating Activities.
  4. Net Income decreases by 12.0 million, and a $12.0 million add-back is recorded, resulting in zero net change in cash.

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