medium · Investment Banking

How does PIK interest expense affect the calculation of Unlevered Free Cash Flow (UFCF) versus Levered Free Cash Flow (LFCF)?

  1. LFCF is unaffected by PIK because LFCF only looks at operating cash flows and capital expenditures.
  2. UFCF increases because the tax shield from the interest expense is included in the calculation of EBIAT.
  3. UFCF is unaffected because it is calculated before interest; LFCF is higher under PIK than cash interest because there is no cash interest outflow.
  4. Both UFCF and LFCF decrease because the interest expense reduces the net income used as the starting point.

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