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Understanding Unitranche Debt

An Interactive Learning Guide

Introduction
Traditional vs Unitranche
Agreement Among Lenders
Debt Structures
Pricing Calculator

What is Unitranche Debt?

Unitranche debt is a single loan that combines both senior and subordinated debt into one facility. Think of it as a "one-stop shop" for debt financing, rather than having multiple separate loans with different lenders.

🎯 Key Concept

Instead of negotiating with multiple lenders (senior lender, mezzanine lender, etc.), the borrower deals with just one lender who provides the entire debt package at a blended interest rate.

Why Does It Matter?

Simplicity

One loan agreement instead of multiple complex documents

🚀 Speed

Faster execution without coordinating multiple lenders

🤝 Flexibility

More adaptable terms compared to traditional structures

💰 Higher Leverage

Often allows for more total debt than traditional structures

How Unitranche Works

1

Borrower Needs Financing

Company requires $50M for a leveraged buyout

2

Single Lender Provides Full Amount

Direct lender offers entire $50M as one facility

3

Blended Pricing

Interest rate (e.g., SOFR + 6.5%) reflects combined risk of senior and subordinated debt

4

Behind the Scenes

Lender may structure it with an Agreement Among Lenders (AAL) for first out/last out internally

Traditional vs Unitranche Structure

Let's compare how the same $50M financing would look in traditional versus unitranche structures.

Traditional Capital Stack

Equity
$15M (23%)
Mezzanine Debt
$10M at 12-15%
Second Lien
$10M at 9-11%
Senior Debt
$30M at 5-7%

Multiple Lenders Required

• 3-4 different lenders
• Separate loan agreements
• Intercreditor agreements
• Complex coordination

Unitranche Structure

Equity
$15M (23%)
Unitranche Debt
$50M at 6-8% (blended)
(Internally: First Out + Last Out)

Single Lender Simplicity

• One lender relationship
• One loan agreement
• Faster execution
• Flexible terms

Feature Comparison

Feature Traditional Structure Unitranche
Number of Lenders Multiple (3-4+) Single lender
Documentation Multiple agreements + intercreditor One agreement
Execution Speed Slower (4-8 weeks) Faster (2-4 weeks)
Flexibility Limited (multiple parties) Higher (single relationship)
Workout Process Complex (multi-party) Simpler (one party)
Typical Pricing Varies by tranche (5-15%) Blended (6-8%)
Covenant Complexity Higher Moderate

Understanding AAL (Agreement Among Lenders)

AAL is the internal mechanism that allows unitranche lenders to manage risk and economics. Think of it as a contract that creates invisible dividing lines within the single loan.

📚 Simple Definition

Agreement Among Lenders (AAL) is a contractual arrangement that splits a unitranche loan into "first out" and "last out" portions, determining who gets paid first in case of default, and defining the attachment levels where losses begin.

The Two Key Components

1️⃣ First Out

Lower risk portion that gets repaid first. Often sold to banks or conservative investors at lower rates.

2️⃣ Last Out

Higher risk portion that absorbs losses first. Retained by direct lenders for higher returns.

Interactive AAL Visualization

Adjust the attachment level to see how it affects the first out and last out portions:

This determines where the "first out" portion ends and "last out" begins relative to the collateral value.

60% LTV
FIRST OUT (Lower Risk)
LAST OUT (Higher Risk)

💡 What This Means

With a 60% attachment level on a $100M collateral pool with $65M of unitranche debt: • First Out: $60M (protected up to 60% LTV, lower risk) • Last Out: $5M (exposed to losses if value drops below 60%, higher risk)

Loss Allocation Example

Imagine the collateral value drops. Here's how losses flow:

📊

Initial Position

Collateral Value: $100M | Total Debt: $65M | Attachment: 60%

📉

Value Drops to $70M

LTV now 92.9% - Still above attachment level, no losses yet

⚠️

Value Drops to $55M

Below 60% attachment! Last Out takes $5M loss. First Out still fully protected at $55M.

🚨

Value Drops to $50M

Last Out wiped out ($5M loss). First Out takes $10M loss. Recovery: $50M / $60M = 83.3%

Why Lenders Use AAL

🏦 Risk Distribution

Sell safer "first out" portion to banks at lower rates, keep riskier "last out" for higher returns

💹 Return Enhancement

Earn spread between blended rate charged and lower rate paid on first out portion

⚖️ Capital Efficiency

Free up capital by selling first out, enabling more deals

🎯 Targeted Risk/Return

Match different investors' risk appetites within same facility

Different Unitranche Structures

Unitranche debt can be structured in various ways depending on the lender's strategy and the borrower's needs. Click on each structure to learn more:

Single Lender

One lender holds entire facility

First Out / Last Out

Split between two lender groups

Club Deal

Multiple lenders, single facility

Single Lender Structure

The simplest form where one direct lender provides and holds the entire unitranche facility.

💼

Direct Lender

Provides full $50M unitranche facility at SOFR + 6.5%

⬇️

Single Agreement

One credit agreement, one relationship, one point of contact

🎯

Lender Holds All Risk

Retains entire facility on balance sheet, earning full spread

✅ Advantages

• Maximum simplicity for borrower
• Fastest execution
• Strongest lender relationship
• Most flexible for amendments and waivers

⚠️ Considerations

• Lender needs significant capital
• Higher concentration risk for lender
• May limit maximum facility size

Unitranche Pricing Calculator

Understanding the economics of unitranche debt is crucial. This calculator helps you see how pricing works and how returns are distributed.

Calculate Blended Rate & Economics

First Out / Last Out Split (Optional)

All-In Rate: 11.5%

Understanding Unitranche Pricing Components

📊 Base Rate

Reference rate (SOFR, LIBOR replacement) that fluctuates with market conditions

Credit Spread

Margin above base rate reflecting borrower credit risk (typically 5-8% for unitranche)

💵 Upfront Fees

Original issue discount (1-3%) and/or closing fees (1-2%) paid at funding

Unused Fees

0.5-1.0% on undrawn portions of revolving or delayed draw features

💡 Typical Pricing Range

All-in yield for unitranche: 8-12% depending on:
• Company size and credit quality
• Leverage levels (higher debt = higher rate)
• Industry risk profile
• Market conditions and competition
• Covenant package and structure

🎯 Why Blended Pricing Works

Unitranche rate falls between senior debt (5-7%) and mezzanine (12-15%), typically landing at 6-8% spread over base rate. This is competitive with the weighted average cost of a traditional multi-tranche structure, while offering simpler execution and better relationship dynamics.