easy · Private Equity

A Sponsor performs a Dividend Recap in Year 3. They borrow an additional $100M at 8% interest and distribute it. If the original equity was $200M, and the Year 5 exit equity value is $400M, calculate the IRR with the recap versus a 'no-recap' Year 5 exit at $520M equity value.

  1. No-Recap IRR is higher; terminal equity value is $120M greater overall
  2. Recap IRR is lower; added interest expense reduces net income and equity growth
  3. Identical IRR; the $100M borrow amount perfectly offsets the terminal value loss
  4. Recap IRR is higher; early cash flow dominates the slightly lower terminal value

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