hard · Private Equity & LBOs

At entry, a sponsor records $1,200M of goodwill and $400M of step-up intangibles. By Year 3, a downturn forces a $300M goodwill impairment (non-cash, non-deductible) in the same year EBITDA is $220M, D&A is $60M (including $30M deductible step-up amortization), cash interest is $50M, capex is $55M, and the tax rate is 25%.

What is Year-3 levered free cash flow available for debt paydown?

  1. $77.50M
  2. minus $222.50M
  3. $152.50M
  4. $2.50M

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