Equity Ventures Limited
MBO Valuation Model
Project:
Sample
Date:
Time:
DEAL
PROFIT & LOSS A/C
CASHFLOW
Price/Value
For 100% of Target
Yr 1
Yr 2
Yr 3
Yr 1
Yr 2
Yr 3
Net debt
Re-finance debt (cash)
Year end:
2011
2012
2013
2011
2012
2013
Fees
Paid at completion
Sales
TOTAL
Total funding required
EBITDA
EBITDA
Other P&L
Funded:
Base
Variation
Depreciation
Capex (-)
Equity
Equity
Other P&L
Stocks
Ords-Mgt
Int:O/D
Debtors
Ords-VC
Int: Bank
Creditors
Total Ords
Int: VC
Other Crs.
Prefs-VC
PBT
Tax paid
VC loan
Tax
Cash
Bank loan
Pref Div - VC
Int:O/D
Overdraft
Ord Div - VC
Int:term
TOTAL
Profit ret'd
Bank loan
Free Cash
RATES
Yr 1
Yr 2
Yr 3
RATIOS
2011
2012
2013
Int: VC
2011
2012
2013
Sales growth
Divs: Pref
Bank/OD
EBITDA margin
Divs: Ords
VC int
EBITDA cover
NetFlow
Pref div
Cash cover
Tax rate
Debtor days
Copyright 2010: Equity Ventures Limited
Equity Ventures Limited, 23 Berkeley Square, London, W1J 6HE. Tel: 0207 665 6611
Web:
www.equityventures.co.uk
Contact David Tallboys for help with arranging an MBO
Email:
david@equityventures.co.uk
DEAL, EBITDA and EXIT RATIOS
BALANCE SHEETS
Yr 1
Yr 2
Yr 3
Last 12 months sales pre-deal
Pre-deal
Deal
Pro-forma
Post deal
2011
2012
2013
Last 12 months EBITDA pre-deal
F.Assets
0
F.Assets
Last 12m EBITDA %
Stock
0
Stock
Deal total (price + debt + fees)
Debtors
0
Debtors
Entry PE (deal total/EBITDA )
Trade Crs
0
Trade Crs
Entry PE (based on Yr 1 EBITDA)
Other Crs
0
Other Crs
Entry Bank risk to last 12m EBITDA
Tax due
0
Tax due
Entry Bank risk to Yr 1
EBITDA
NTA
0
NTA
Exit PE (base case Yr 3 EBITDA)
Goodwill
0
0
Goodwill
NTA less net debt - pre-deal
Total
0
Total
VC multiple of investment on exit
Management multiple on exit
Ord Shares
0
Ord Shares
VC multiple on variation
P/L a/c
0
P/L a/c
Management multiple on variation
Pref shares
0
Pref shares
VC loan
0
VC loan
Bank loan
0
Bank loan
EXIT VALUATION OF ORDINARY SHARES
Overdraft
0
O/D/(cash)
Total
0
Total
roundings
Exit at end of year 3
Base
Variation
EBITDA (year 3)
VC CASHFLOWS & IRR
2010
2011
2012
2013
P/E multiple of EBITDA
Ordinary Shares
Value of company
Ordinary dividends
0
Less:Bank loan
Preference Shares
Net (O/D)/Cash
VC loan
Less: VC loan repaid
Pref dividends
Value of equity
Prefs redeemed
x
Less: Prefs-VC
Loan interest
Value of Ords
VC loan repaid
x
Management's ords
Ords value on exit
VC's ords value
Base case IRR & cash flows
Value of Ords
Variation IRR & cash flows
See the effect of changing the blue financial variables on the exit value and IRR.
Example: change the P/E of 6.0 to 7.0 under Variation; press Calculate and see the changes to IRR and value to management.
For help with MBO and venture capital funding contact David Tallboys on 0207 665 6611
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