JPMorgan DeckHard

Coverage drill: EBITDA $150M, D&A $30M, debt $800M at a 5% rate. Compute EBITDA and EBIT interest coverage. What happens if the debt refinances at 8%?

Model answer

Interest = 5% x 800 = $40M. EBITDA coverage = 150 / 40 = 3.75x; EBIT = 150 - 30 = $120M, so EBIT coverage = 120 / 40 = 3.0x (the tougher test, since D&A proxies for required reinvestment). Refinanced…

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