Calculate vulture capital internal return requirement


Assignment:

Vulture Capital has been recently approached by a landlord for an en-bloc office acquisition opportunity. The opportunity is a new vacant premium Grade-A office building with about 20,000sm located in Beijing CBD. The subject is about 10-minute walking distance from the closest subway station. The landlord is now asking for RMB 65,000/sm.

Vulture Capital plans to involve a separate account as their LP to invest into this property. Vulture Capital sets a 10% hurdle rate of return for the LP. When the LP's return excessed 10% hurdle, Vulture Capital will receive 20% of excess profit as promote.

As a GP, Vulture Capital's internal return requirement is IRR 15% in 5 year investment horizon. Please prepare a brief cash flow to estimate if RMB65,000/sqm can meet the return requirement and propose a counter-offer if RMB65,000/sqm is considered too high.

Below are some of the investment criteria:

a) Rental assumption: RMB12/sqm

b) Total operating expenses (VAT, property tax and Opex Included): 25% of EGI

c) LTV ratio: 50%

d) Interest cost: 5.5% annually; onshore loan

e) Equity contribution: GP - 10%; LP - 90%

f) Investment period: Exit in year 5 with 3.8% capitalization rate

g) LP Hurdle rate of return: 10%

h) Vulture Capital promote: 20% of any profit excessed 10% hurdle

i) Vulture Capital (GP) IRR: 15%

You may make your additional assumptions in the cash flow.

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Financial Management: Calculate vulture capital internal return requirement
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