medium · Private Credit & Debt loan-structures-instruments

A direct lender is underwriting a 'Software-as-a-Service' (SaaS) business with high recurring revenue but negative GAAP EBITDA. The lender uses a 'Debt to Recurring Revenue' covenant.

What is the most critical risk for the lender in this structure?

  1. The company's Depreciation and Amortization charges will spike, leading to a breach of the interest coverage ratio.
  2. The company may exhaust its cash runway before achieving profitability, making the revenue base unsalable.
  3. The SOFR base rate will decline, reducing the lender's income yield from the floating-rate loan.
  4. The lender will be unable to perfect a security interest in the company's physical inventory.

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