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Etiqueta: fusiones y adquisiciones

  • Secondary buyouts (SBOs) soar in Spain

    Secondary buyouts among private equity funds have skyrocketed in the last year in Spain. In other words, more and more Spanish private equity funds are leveraging on other international funds to sell their best assets.

    A secondary buyout (SBO) is an M&A transaction in which a private equity fund buys from another private equity fund its stake in a company previously acquired by the latter.

    Also known as secondary leveraged buyouts, these mega-buyouts between private equity funds last year moved more than €7 billion in Spain. Some of the main deals were Altadia, acquired by Carlyle from Lone Star for more than €1.9 billion; the telecoms company Adamo, acquired by Ardian from the Swedish fund manager EQT for more than €1 billion; and the slates company Cupa, acquired by Brookfield from Carlyle for €900 million.

    Why there are more and more secondary buyouts in Spain

    There are several reasons why large buyouts of Spanish companies are increasingly taking place between national and international private equity funds.

    • Historic levels of liquidity in private equity thanks to the capital raising processes of the last few years.
    • The firm commitment of international investors to Spain. Numerous foreign venture capital funds are landing in the Spanish market, many even opening local offices.
    • Increasing competition for quality assets has created a strong appetite in the market, providing owners with juicy capital gains. There are more buyers and sellers in the market and the gap between the terms demanded by different parties has narrowed.
    • Global uncertainty encourages investment in more established companies. Because, in theory, companies that have already had a private equity partner have higher quality standards and have experienced two or more stages of growth and internationalisation.

    Characteristics of secondary buyouts

    The speed 

    Secondary buyouts are M&A transactions that are often concluded particularly quickly. Several private equity funds and even other companies are often interested in these deals. For this reason, the acquiring party often faces strong pressure not only in terms of price, but also in terms of timing.

    The use of the manifestation and warranty insurance policy

    The selling private equity fund makes it a priority to ensure that it has no potential future liability in connection with the sale of the company. To achieve this clean exit, it usually obliges the buyer to take out a warranty and indemnity insurance (W&I) policy. In this way the buying fund is covered against unknown contingencies and the insurer covers the risk of non-compliance with the seller’s representations and warranties.

    Locked box pricing

    In secondary buyouts the price is usually fixed by the locked box system. In other words, the price is fixed on the basis of accounts closed prior to the signing of the purchase contract. From that date onwards, the economic risk/benefit of the business is transferred to the buyer. For his part, the seller assumes certain obligations during the interim period.

    Future prospects

    In markets such as France and the UK, secondary buyouts account for almost 30% of total M&A transactions. In Spain we are still far from this percentage, so we should think that secondary leveraged buyouts still have a long way to go in terms of growth in the coming years.

  • M&’s value

    In mergers and acquisitions (M&A), the valuation process of the target company plays a key role in the ultimate success or failure of the deal. In order to calculate the value of a company, it is essential to use an accurate and reliable method that takes into account all variables and gives a fair idea of what the target company is worth.

    What is the valuation of a company in mergers and acquisitions?

    The economic valuation of a company is carried out by means of a set of analyses of its quantitative and qualitative characteristics with the aim of translating them into a monetary expression. The result takes the form of a more or less reduced range of values within which the real economic or shareholder value of the company, as objective as possible, will be found.

    Knowing the valuation of a company is of great importance for making the best strategic decisions in financial market listings, private equity investments in unlisted companies, loan applications and especially in mergers and acquisitions.

    From the value, the final price is determined, taking into account external variables such as the rigidity or fluidity of equity capital, ongoing concentration processes within the sector, the efficiency of financial markets. As for external variables, the most common are the transparency of communications and the credibility of the commercial strategies implemented and revenues.

    4 Methods for valuing a company

    There are several different methods for calculating the value of a company. Here are four of the most common ones:

    The book value

    The book value reflects the company’s balance sheet. It is calculated by taking the total balance of the company’s assets and subtracting its liabilities.

    The value of each share or interest can then be determined by dividing the book value by the number of shares or interests.

    The liquidation value

    The liquidation value is the minimum value of a company and is equal to the sum of the individual parts. To calculate it, individual assets such as property, machinery, inventories, etc. are valued at realistic market prices. The company’s debts, mandatory provisions and liquidation costs are then deducted.

    The sales multiple

    It is a common method in mergers and acquisitions, as it is a good way to check whether the purchase price of the company to be evaluated is realistic. To calculate the sales multiple, the purchase prices of similar companies that have recently been sold are taken into account. We analyse for what multiple of profit or turnover they have been sold for and apply the same factor to the company we are evaluating.

    Price Earning Ratio (PER)

    The Price Earning Ratio (PER) measures the ratio between the share price and the earnings per share. It refers to the total number of times the profit is contained in the price of a share. In other words, a PER of 5 means that the initial investment will only pay off after five years of accumulated profits.

    The PER is calculated in two ways:

    • PER = Market value of the company (number of shares x share price) divided by net profit.
    • PER = market price of the share divided by the earnings per share (EPS).

    Do you need advice on the valuation of your company in order to sell it? You can count on the support of the M&A experts at Confianz.