hard · Private Equity value-creation

A buyer's Quality of Earnings (QoE) report identifies that the target's Accounts Payable has increased by $15 million over the last 6 months simply because they stopped paying vendors on time.

How should the analyst treat this in the NWC peg calculation?

  1. Treat the $15 million as a debt-like item in the bridge.
  2. Accept the 15 million increase as it represents the 'new normal' for the business's liquidity.
  3. Subtract 15 million from the historical AP (or add it to NWC) to 'normalize' the working capital requirement.
  4. Ignore it, as Accounts Payable is always an operating liability.

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