hard · Private Equity & LBOs

A mezzanine lender offers two options: (A) 12% cash interest or (B) 8% cash + 6% PIK.

Assuming the company has ample cash flow, which option results in a lower debt balance at exit in 5 years?

  1. Option B, because the cash interest component is lower.
  2. They are equivalent because the average interest rate is the same.
  3. Option A, because the total rate is lower and it does not compound.
  4. Option B, because PIK interest is often discounted at exit.

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