Case Study 1:

Objective: A public company sought to fund a $500+ million buildout of one of its manufacturing facilities without utilizing internal capital, affecting financial metrics, or assuming residual asset risks.

Solution: The company partnered with our recommended investor to fund the capital expenditures through a sale-leaseback transaction, leveraging the investor’s fully discretionary, non-syndicated capital.

Key Benefits and Results

Access to Substantial Capital

The investor provided $500+ million in upfront funding, meeting the company's significant capital needs without straining internal resources or requiring external loans.

Off-Balance- Sheet Treatment

Capital expenditures were kept off the company’s cash flow statement, with future capital expenditures amortized into smaller, predictable rent payments, helping smooth financial outflows.

Enhanced Earnings Per Share (EPS)

Replacing depreciation expenses with smaller rent payments reduced operating costs, positively impacting EPS and improving overall profitability metrics.

Optimized Financial Flexibility

The transaction preserved the company’s bank balance sheet capacity and borrowing power, freeing up capital for other strategic investments or financing needs.

Gain/Loss Realization

The sale-leaseback enabled the company to generate an immediate gain on book value, directly enhancing EPS in alignment with their financial objectives.

Risk Mitigation

By transferring residual value risk to the investor, the company avoided the difficulty of liquidating specialized real estate assets and managing depreciation.

Outcome

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