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L.3 · ADVANCED · 2 MIN

DIP Financing: Lending to Bankrupt Companies

DIP financing is new money lent to a company after it files bankruptcy. It sounds counterintuitive, but DIP loans are among the safest credit investments — they get super-priority status ahead of ALL pre-petition debt.

Quiz · 5 questions ↓
§ 01
DIP FeatureDetailWhy It Matters
PrioritySuper-priority — ahead of all pre-petition claimsFirst to be repaid in any outcome
CollateralFirst lien on unencumbered assets + priming lienSecured by the best remaining collateral
PricingSOFR + 500–1000+ bpsHigh yield reflecting distressed situation
FeesCommitment, funding, backstop feesAdditional return beyond interest
TermsShort maturity (6–18 months), tight covenantsLimits company’s flexibility
§ 02

DIP lenders often become the most influential parties in the restructuring. Their loan terms can shape the reorganization plan, exit financing, and even the identity of the company’s new owners.

§ 03
When a bankruptcy is announced, look for the DIP financing terms in the first-day motions. The size, pricing, and lender identity reveal how the restructuring will likely proceed.
§ 04
A DIP loan pays SOFR + 800 bps with super-priority status. Is this risky?
§ 05

DIP lending is one of the few areas in credit where returns are high AND risk is relatively low (due to priority). The barriers to entry (legal complexity, large minimums, illiquidity) keep competition limited and returns attractive.

§ 06
DIP (Debtor-in-Possession) financing: who lends to a bankrupt company?
Five questions · AI feedback

Sit with the ideas.

A distressed fund holds $150M face value of senior secured bonds (purchased at 55 cents, so $82.5M cost basis). The fund provides a $75M DIP facility at SOFR + 800 bps with 2% OID and a full roll-up of its pre-petition bonds. What is the fund's total superpriority exposure?

Why:
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