hard · Private Equity & LBOs

In an LBO, a sponsor funds part of the purchase with $150M of PIK (payment-in-kind) preferred at a 12% rate that accretes annually and is NOT cash-pay. The company also has $400M of cash-pay term debt at 7%. EBITDA is $200M, D&A $50M, capex $45M, cash tax rate 25%, no working-capital change.

Ignoring any tax deductibility question on the PIK for a moment, what is the Year-1 cash flow available to amortize the cash-pay term loan, and how does the PIK accretion affect the period's leverage?

  1. $92.75M of cash sweep; PIK accretes $18M, raising total net debt despite term-loan paydown
  2. $74.75M of cash sweep; PIK accretes $18M and consumes cash interest
  3. $92.75M of cash sweep; PIK accretion reduces total net debt because it is non-cash
  4. $110.75M of cash sweep; PIK is excluded entirely from the leverage calculation

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