Module IV· IRR / MOICAdvanced
Question

How does leverage affect IRR — and why is that dangerous?

Answer

Leverage is the most important IRR lever — and at the same time the biggest danger.

With fixed EBITDA growth and a stable multiple, every additional turn of leverage raises the equity IRR substantially. Example: same EBITDA growth 50 → 60, multiple stable at 8x. At 0x leverage, IRR 3.7%. At 5x leverage, IRR 14.9%. At 7x leverage, IRR 32.0%.

If EBITDA declines to 35 instead of $60m, the effect reverses. At 5x leverage, IRR −27.5%. At 7x leverage, the equity is completely wiped out — total loss.

Deep diveShow more details

Initial: EBITDA $50m, multiple 8x → EV $400m. Exit Year 5: EBITDA $60m, multiple 8x → EV $480m.

LeverageEquity closingEquity exitMOICIRR
0x$400$4801.2x3.7%
3x$250$3801.52x8.7%
5x$150$3002.0x14.9%
7x$50$2004.0x32.0%
LeverageEquity exitMOICIRR
0x$2800.7x−7%
3x$1300.52x−12%
5x$300.2x−27.5%
7x−$70 (equity wiped)0x−100%

Leverage cuts both ways — positive skew in the up case, negative skew in the down case. With too much leverage, a total loss is possible on a moderate EBITDA decline.

Question: "What would the equity-loss risk be in your pitch?"
Answer: "At 5.5x leverage and a 30% EBITDA decline, the equity at risk would be ~80%. The modeling shows a stress test in the IC memo. I can use an equity cure, but with a structural problem that only protects you short-term"