Venture Capital Financing: Structure and Pricing

Introductiongive up to make the financing attractive.
A venture financing can be structured using one or1. Estimate the risk associated with the venture
more of several types of securities ranging fromfinancing. If the investment is very risky, the venture
straight debt-to-debt with equity features (e.g.,capitalist may be looking for a return as high as 15
convertible debt or debt with warrants) to commontimes his investment over five years. Conversely, if a
stock. Each type of security offers certainrelatively low degree of risk is involved, the venture
advantages and disadvantages to both thecapitalist may be satisfied with doubling or tripling his
entrepreneur and the investor. The characteristcs ofinvestment over five years.
your situation and current market forces will impact2. Make a reasonable estimate of the price/earnings
the type and mix of security package that is rightratio applicable to comparable publicly held companies.
for you.The market value of the company can then be
Types of Securitiesprojected by multiplying forecasted annual earnings
- Senior debt: Which is usually for long-term financingby the estimated price/earnings ratio for comparable
for high-risk companies or special situations such ascompanies.
bridge financing. Bridge financing is designed as3. Divide the estimate of the total dollar return the
temporary financing in cases where the company hasventure capitalist wants by the projected market
obtained a commitment for financing at a futurevalue of the company. This yields the percentage
date, which funds will be used to retire the debt. It isownership the venture capitalist will need, as oil the
used in construction, acquisitions, anticipation of afuture date, to realize his desired return. It is
public sale of securities, etc.important to note that any equity financing required
- Subordinated debt: Which is subordinated toduring the interim period must be considered in
financing from other financial institutions, and is usuallymaking these calculations.
convertible to common stock or accompanied by
warrants to purchase common stock. Senior lendersCase Study
consider subordinated debt as equity. This increasesSuppose XYZ Company, Inc., a start-up, needs
the amount of funds that can be borrowed, thus$500,000. The company's product appears to have
allowing greater leverage.excellent potential. However, because the product is
- Preferred stock: Which is usually convertible tonew and unproven, an investment in the company
common stock. The venture's cash flow is helpedwould be extremely risky. Accordingly, it is reasonable
because no fixed loan or interest payments need toto estimate that a venture capitalist would want a
be made unless the preferred stock is redeemable orpotential return of at least ten times his total
dividends are mandatory. Preferred stock improvesinvestment in five years. Management estimates that
the company's debt to equity ratio. The disadvantagethe company should be able to "go
is that dividends are not tax deductible.public" at 20 times earnings in five years.
- Common stock: Which is usually the mostProjected after-tax earnings for the fifth year is
expensive in terms of the percent of ownership$1,250,000. Additional long-term financing of $500,000
given to the venture capitalist. However, sale ofwill be needed at the beginning of the third year.
common stock may be the only feasible alternative ifScenario I
cash flow and collateral limits the amount of debt theIn the calculations below it is assumed that the
company can carry.venture capitalist who provides the initial financing
While each of these securities has unique($500,000) also provides the subsequent financing
characteristics, they can be grouped into two($500,000), and that he wants a return equal to ten
categories: debt or equity. In structuring a venturetimes both. However, it should be noted that if the
financing, the primary question is whether thecompany made satisfactory progress during the first
financing should be in the form of debt or equity.two years, it would be reasonable to assume that
the venture capitalist would be satisfied with a lower
Disadvantages of Debt to a Companyreturn on the subsequent financing since it would
From a company's viewpoint, there are two potentialinvolve less risk. Estimate of Total Dollar Return
disadvantages to debt.Required Total Investment $ 1,000,000 Estimate of
1. An excessive amount of debt can strain aReturn Required X 10
company's credit standing, thereby reducing its$10,000,000
flexibility in meeting future long-term financingV. Projected Market Value in Fifth Year VI. VII.
requirements on a favorable basis. It can alsoProjected Earnings $1,250,000 VIII. Estimate of P/E
negatively affect a company's ability to obtainRatio x 20
short-term credit. Of course, the form of debt the$25,000,000
venture financing takes makes a difference. ForPercentage Ownership Needed in Fifth Year Estimate
example, subordinated debt will have less impact onof Total Dollar Return quired $10,000,000 Projected
borrowing capacity than senior debt.Market Value of Company in Fifth Year 25,000,000
2. The venture capitalist has the option of calling his40% Scenario II
loan if the company is in default of the loanIn this set of calculations it is assumed that a second
agreement. This remedy, which is not available to himinvestor provides the subsequent financing
under other financing agreements, puts him in a($500,000). The calculations show that the venture
better position to influence the company's affairscapitalist who provides the initial financing ($500,000)
when it is in default.would need 20% ownership as of the fifth Year to
Advantages of Debt to a Venture Capitalistrealize the return he wants. However, since the
From the venture capitalist's viewpoint, there areownership to be given up for the subsequent
three principal advantages to debt.financing will reduce his ownership position, he will
1. There is a greater likelihood that the venturewant more than 20% ownership initially. For example,
capitalist will get his principal back and, at least, a smallif it is assumed that 15% ownership will have to be
return. Many of the companies in the averagegiven up for the subsequent financing, the venture
venture capitalist's portfolio are referred to ascapitalist who provides the initial financing would need
"the living dead." Needless to say, their23% ownership initially to end up with 20%
performance has turned out to be disappointing. Inownership in the fifth year.
some cases, these companies are able to repayAssume the same facts as Case I, except a second
principal with interest but have limited appeal toinvestor provides the subsequent financing for 15%
potential acquirers or the public. As a result, a ventureownership. Estimate of Total Dollar Return Required
capitalist with an investment in such a company'sTotal Investment $ 500,000 Estimate of Return
common stock may be unable to recover hisRequired X 10
investment within a reasonable period, if at all.$5,000,000
2. As previously discussed, under certainProjected Market Value in Fifth Year Projected
circumstances the venture capitalist is in a betterEarnings $1,250,000 Estimate of P/E Ratio x 20
position to influence the company's affairs.$25,000,000
3. The venture capitalist has a senior claim. However,Percentage Ownership Needed in Fifth Year Estimate
it should be emphasized that the meaningfulness of aof Total Dollar Return required $5,000,000 Projected
senior claim depends on the marketability of aMarket Value of Company in Fifth Year 25,000,000
company's assets and the amount of equity it has to20%
cushion its creditors' position. For example, in the caseThus, it appears that the investment ($500,000) may
of a start-Lip situation with little or no equity, a seniorbe attractive to an interested venture capitalist if the
claim means little or nothing.principals of XYZ Company, Inc. are willing to give up
Percentage Ownership Neededapproximately 23% ownership.
While the difference may not be great, depending onConclusion
the particular circumstances of the company, a debtIt must be emphasized that the above procedure is
position involves less risk than an equity position forhighly subjective. And, you should remember that
the venture capitalist. Accordingly, a company shouldwhat really matters is how the venture capitalist
not have to relinquish as much ownership when aviews the relative attractiveness of a company.
financing is in the form of debt. However, thisTypically, venture capitalists are satisfied with a
advantage must be weighed against theminority interest. Although a venture capitalist may
disadvantages of debt.demand a majority interest, generally they are not
No matter how the venture financing is structured, itinterested in operating control. Some of them like to
must be priced so that it is attractive to the venturetie the amount of ownership they ultimately get to
capitalist. There is no clear-cut answer as to howthe performance of the company. For example, a
much ownership a company will have to relinquish toventure capitalist who wants a majority interest
make a financing attractive. Broadly speaking, theinitially may give the principals the opportunity to earn
greater the potential return perceived by the venturepart of it back. Such an arrangement can be used to
capitalist, the less ownership he will demand. In othercompromise on pricing when there is a significant
words, if a company has a patented product which adisagreement between the principals and the venture
venture capitalist thinks is revolutionary and highlycapitalist.
marketable, he will undoubtedly settle for lessTo entrepreneurs unfamiliar with venture capital, it
ownership than he would in the case of 4 companymay appear that the venture capitalist is seeking an
with a relatively less attractive product. Thus, hisextraordinary high return on his investment. However,
ultimate position will be a business judgment based onit is important to understand that, even under the
his potential return.best of circumstances, only a minority of the
Before you enter negotiations with the venturecompanies in which the venture capitalists invests will
capitalist, you should determine what your companybe successful. He is well aware of this, and must
is worth and how much of your company you wantmake a sufficient return of his successful
to sell. The following procedure can be used to get ainvestments to come out with an acceptable return
rough idea of how much ownership you will have tooverall.