medium · Private Credit & Debt underwriting-credit-analysis

A firm has $80 million of debt and $20 million of reported EBITDA. Due to IFRS 16, they capitalized $10 million in leases, which moved $2 million of rent expense out of EBITDA and into D&A and Interest.

If the lender uses 'Pre-IFRS 16' EBITDA for leverage, what is the leverage multiple?

  1. 5.00x
  2. 4.44x
  3. 4.50x
  4. 4.00x

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