Case 82 / 183 Analyst

Debt Capacity

LBO & Private Equity

The prompt

“As a leveraged finance analyst, walk me through how you would determine how much debt a company can actually support in an LBO — what are the different constraints (a leverage multiple ceiling, an interest coverage covenant, and a cash flow debt service test) that cap the debt level, and which one typically ends up binding?”

📋 What you're given

As a leveraged finance analyst, walk me through how you would determine how much debt a company can actually support in an LBO — what are the different constraints (a leverage multiple ceiling, an interest coverage covenant, and a cash flow debt service test) that cap the debt level, and which one typically ends up binding?

1. Task Overview

Task: test a company's debt capacity against three separate lender constraints, then identify which one actually limits how much debt the company can raise.

Step 1: Given Data — Company and Lending Terms

A sponsor is sizing the debt package for a leveraged buyout using the following company financials and lender terms.

Line ItemValue
EBITDA$80.0m
Interest Rate on Debt8.0% (0.08)
Maximum Total Leverage (Lender Guideline)5.5x EBITDA
Minimum Interest Coverage Ratio (EBITDA / Interest Expense)3.0x
Mandatory Annual Amortization5.0% (0.05) of principal
Cash Flow Available for Debt Service (CFADS)$42.0m
Minimum Debt Service Coverage Ratio (DSCR)1.2x

Step 2: Leverage-Based Debt Capacity

Show Leverage-Based Debt Capacity Formula

Debt Capacity (Leverage) = EBITDA × Maximum Total Leverage Multiple

Using this formula, compute the debt ceiling implied by the lender's headline leverage multiple.

Step 3: Interest Coverage-Based Debt Capacity

Show Interest Coverage-Based Debt Capacity Formula

Maximum Interest Expense = EBITDA / Minimum Interest Coverage Ratio
Debt Capacity (Interest Coverage) = Maximum Interest Expense / Interest Rate

Using this formula, compute the debt ceiling implied by the interest coverage covenant.

Step 4: FCF Debt Service Coverage-Based Debt Capacity

Show FCF/DSCR-Based Debt Capacity Formula

Maximum Debt Service = CFADS / Minimum DSCR
Debt Service = Debt × (Interest Rate + Mandatory Amortization Rate)
Debt Capacity (DSCR) = Maximum Debt Service / (Interest Rate + Mandatory Amortization Rate)

Using this formula, compute the debt ceiling implied by the cash flow debt service test.

Step 5: Identifying the Binding Constraint

Think about what happens when three separate tests each produce a different maximum debt figure — which one actually governs how much the company can borrow?

Show Effective Debt Capacity Formula

Effective Debt Capacity = MIN(Leverage-Based, Interest Coverage-Based, DSCR-Based)

Using the results from Steps 2–4, determine the effective debt capacity and the leverage multiple it implies.

💡 Model answer

Try answering out loud first — then reveal the model answer and compare.

⚠️ Common mistakes

  • Assuming the lender's headline leverage multiple (e.g., "we'll go to 5.5x") is automatically achievable — the tightest covenant or cash flow constraint decides the real ceiling, not the multiple everyone quotes first.
  • Forgetting to include mandatory amortization in the debt service calculation and only accounting for interest — this understates annual debt service and overstates debt capacity.
  • Confusing leverage-based covenants (which cap the debt balance relative to EBITDA) with coverage-based covenants (which cap the debt service relative to earnings or cash flow) — they are different tests with different mechanics and different binding conditions.
  • Using EBITDA as a stand-in for cash available to service debt without adjusting for CapEx, cash taxes, and working capital — EBITDA systematically overstates true free cash flow, especially in capital-intensive businesses.
  • Sizing debt capacity only off a single base-case year instead of re-testing it across the projection period — covenant headroom that looks comfortable in Year 1 can break in a downturn year if EBITDA drops.

🔁 Follow-up questions

Previous Case 81: Paper LBO

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