medium · Private Equity accounting-flow

How does PIK interest impact the levered Free Cash Flow (LFCF) of a business?

  1. LFCF increases because it is a non-cash expense that provides a tax shield.
  2. LFCF only increases if the loan principal is never actually repaid.
  3. LFCF remains unchanged because all interest expense is levered by definition.
  4. LFCF decreases because the reported interest expense is higher on the income statement.

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