hard · Private Equity

When building an Enterprise Value (EV) bridge, why is an 'investment in associates' (equity-method investment) typically subtracted from Enterprise Value to arrive at Equity Value?

  1. Minority shareholders hold a claim on the associate's value that offsets and reduces its contribution to the bridge.
  2. Associates represent a debt-like liability on the balance sheet that must be settled promptly upon any change of control.
  3. The associate's own cash balance is already fully captured within the acquirer's consolidated net debt calculation.
  4. The value of the associate is included in the market value of equity but its earnings are not in the consolidated EBITDA.

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