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L.3 · ADVANCED · 2 MIN

Debt Structure in LBOs: Layers of the Capital Stack

LBO debt is not a single loan — it’s a layered capital stack where each layer has different priority, cost, and covenants. Understanding the stack is essential for both LBO modeling and credit analysis.

Quiz · 5 questions ↓
§ 01
LayerCostCovenantsPriority
Revolving CreditSOFR + 200–300 bpsTightest (maintenance)First priority (but undrawn)
Term Loan ASOFR + 200–350 bpsMaintenance covenantsSenior secured
Term Loan BSOFR + 300–500 bpsIncurrence onlySenior secured
Senior Notes6–8% fixedIncurrence onlySenior unsecured
Mezzanine/Sub Notes10–14%MinimalSubordinated
Equity20–25% targeted IRRNone — residual claimLast
§ 02

Maintenance covenants (tested quarterly) vs. incurrence covenants (tested only when taking new action) — this distinction is critical. Covenant-lite (cov-lite) deals with only incurrence covenants give borrowers more flexibility but less lender protection.

§ 03
When reading about an LBO or leveraged loan, check whether the debt has maintenance or incurrence covenants. Cov-lite structures are more borrower-friendly but mean lenders have less early warning if things deteriorate.
§ 04
An LBO uses 4x senior secured, 2x subordinated, and 1x equity (7x total). If EBITDA drops 30%, which layer is at risk?
§ 05

In an LBO, the equity check is the shock absorber. If things go well, equity earns 20%+. If things go badly, equity is wiped out before any debt layer takes a loss. This is why PE firms demand such high returns — they’re bearing the first-loss risk.

§ 06
PE-backed company's capital stack: $500M senior secured debt (5% rate), $200M mezz (10% rate), $200M equity. Enterprise value $900M. Post-deal, EBITDA drops 20%. What's the 'danger tranche'?
Five questions · AI feedback

Sit with the ideas.

An LBO target has $150M EBITDA and $40M capex. The proposed debt structure is: $300M Term Loan at 7%, $200M Senior Notes at 9%, and $100M Mezzanine at 13%. Mandatory amortization is $30M/year. Can the company cover its debt service?

Why:
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