medium · Private Equity & LBOs

A target company has $10.0M in 'Deferred Revenue' representing cash collected for services not yet performed.

If the buyer includes this in the working capital peg, how does it influence the closing price?

  1. It acts as a liability that reduces net working capital, potentially increasing the purchase price if it decreases at close
  2. It is treated as 'Cash' and increases the purchase price dollar-for-dollar
  3. It is excluded from working capital because it is a non-cash item
  4. It increases the enterprise value via a higher EBITDA multiple

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