hard · Private Equity & LBOs

A sponsor uses a 'PIK Toggle' note to manage a portfolio company during a recession.

If the toggle allows the sponsor to switch from 10% cash-pay to 12% PIK, what is the primary 'cost' of exercising this toggle for two years on a $100M balance?

  1. $12.00M in annual interest.
  2. $4.00M in additional interest expense.
  3. $20.00M in cash outflow at exit.
  4. $25.44M in increased debt principal.

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