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HomeMy WebLinkAboutReports - 2019.07.03 - 32241Introduction to Private Equity A Primer for Institutional Clients 1 Disclosure This presentation is provided for educational and informational purposes only and should not be regarded as investment advice or as a recommendation regarding any particular course of action. This presentation contains forward -looking statements which may be subject to various uncertainties which could affect the actual outcomes or results from those indicated. Past performance is no guarantee of future results. AndCo Consulting is an investment adviser registered with the U.S. Securities and Exchange Commission (“SEC”). Registration as an investment adviser does not constitute an endorsement of the firm by securities regulators nor does it indicate that the adviser has attained a particular level of skill or ability. Proprietary and confidential. Not for distribution to the public. Certain information is based on sources and data believed to be reliable, but their accuracy and completeness cannot be guaranteed. The source of all data, charts and graphs is AndCo Consulting unless otherwise stated. 2 The Investment Challenge Expected return from a traditional institutional portfolio will be challenged to meet return targets. Traditional asset classes (Equities and Fixed Income) tend to be highly correlated. Source: Expected return and correlation are from the “2019 JPMorgan Long -Term Capital Market Assumptions” Equities Fixed Income U.S. Large Cap 6.03%Core 4.06% U.S. Mid Cap 6.79%High Yield 5.82% U.S. Small Cap 7.47% International 7.94% U.S. Large Cap U.S. Mid Cap U.S. Small Cap International Core FI High Yield U.S. Large Cap 1.00 U.S. Mid Cap 0.96 1.00 U.S. Small Cap 0.90 0.95 1.00 International Equities 0.88 0.86 0.76 1.00 Core Fixed Income 0.00 0.00 -0.09 0.10 1.00 High Yield 0.68 0.73 0.64 0.74 0.20 1.00 3 Addressing the Investment Challenge Private Equity has characteristics that can address these challenges: Two main reasons to include Private Equity within an institutional investor’s portfolio. Risk -adjusted return potential •Private equity has a performance target of 300 to 500 bps above public markets. Lower correlation to other asset classes •Non-perfect correlation provides diversification benefit. Ultimately, these benefits improve the risk-return characteristics of a traditional institutional portfolio, resulting in a more optimal asset allocation for institutional investors. 4 Defining Private Equity Private Equity is broadly defined as investments in private companies that are privately negotiated transactions and typically result in private ownership of businesses. Private Equity managers are typically independent organizations that often take an active role in the management of a company in order to create value, enhance returns, and exit successfully. Private Equity investing spans a spectrum of investment stages and strategies, which are generally defined as venture capital, growth equity, buyouts, and distressed/turnaround. Private Equity provides an alternative means of gaining equity exposure in portfolios. Most investors access Private Equity by investing in illiquid, long -term, closed -end partnerships (Private Equity funds) formed by Private Equity firms. Private Equity managers may invest in publicly traded companies with the intent to take them private. Investors in Private Equity funds are limited partners (LP) investing alongside a General Partner (GP), which is the Private Equity manager. 5 Defining Private Equity Style Venture Capital Growth Equity Buyouts Turnaround/ Distressed Investment Strategy Investments are made in the early life of the company, seed stage, early stage and pre- revenue Typically companies have an innovative business idea for a proprietary product or service. . Provides expansion capital for small, growing businesses, that are generating cash flow and profits. Generally, these types of investments have minimal exposure to technology risk. Investments in established, performing companies that may require capital to expand and or restructure. Company is often publicly held but transaction takes ownership private. Investments in companies that have poorly organized capital structures or failing operations. Can include debt and equity positions. Main Sectors Technology, Communications, Software, Bio-tech, Healthcare, Clean Tech Diversified, Business Services, Industrial, Consumer Diversified, Business Services, Industrial, Consumer Diversified, Business Services, Industrial, Consumer Time Horizon (post investment)8 to 12 years 5 to 7 years 5 to 7 years 3 to 4 years IRR* Range/ MOIC**25% to 30%/3x 20% to 25%/2.5x 15% to 20%/2x 15% to 20%/2x Primary Return Drivers Capital Appreciation Capital Appreciation Current Income and Capital Appreciation Current Income and Capital Appreciation Unique Features Highest risk and return potential. Typical to have a single investment drive entire portfolio performance, the “Unicorn” or “Decacorn” Usually a minority investment, companies that seek growth capital will often do so to finance a transformational event. Usually can not take on additional debt. Seek control positions. Leverage used at managers discretion. Ideally, performance is driven equally across portfolio investments. May involve the purchase of distressed assets or debt Countercyclical nature, negatively correlated to economic growth. Shorter turnaround time Common styles and characteristics of Private Equity: *IRR –Internal Rate of Return **MOIC –Multiple of Invested Capital 6 Defining Private Equity Common styles and characteristics of Private Equity: The earlier an investment is made in a company’s life cycle, the higher potential risk and return. Venture Capital is the earliest entry in a company’s life cycle while Turnaround/Distressed is the latest. As companies develop, expand and mature, they transition into the next phase and their attributes appeal to a different private equity strategy. •Venture Capital -not fully operating or profitable •Growth Equity -rapidly growing and near profitability •Buyouts -mature, operating cash flows, efficient capital structure •Turnaround/Distressed -possible disruption due to business plan, market disruption, flawed capital structure 7 Examples of Past and Present Private Equity Portfolio Companies 8 Institutional investors began investing in the early 1970s, when regulatory and tax law changes allowed U.S. pension funds to enter the asset class. In the 1990s, private equity further came into acceptance as there was a boom in investing and emergence of brand name firms managing multi-billion dollar sized funds. Between 1980 and 2005,the private equity market grew from $5 billion to $203 billion. •As of January 2017,private equity assets under management stands at over $3.4 trillion with $1.3 trillion waiting to be invested . •On a global basis,private equity managers raised a close to record $406 billion in 2017 as investors,new and experienced,look for performance better than public market offerings. Because it has only been an institutional asset class since the 1970’s, private equity is relatively young compared with traditional investment products and will continue to evolve and grow. Source: Preqin Introduction to Private Equity 9 Benefits of Allocating to Private Equity Risk-Adjusted Return Potential Private Equity is anticipated to generate an attractive long-term, risk-adjusted return profile relative to equites and fixed income. Return Standard Deviation Private Equity*10.20 21.00 U.S. Large Cap 6.03 13.75 U.S. Mid Cap 6.79 15.75 U.S. Small Cap 7.47 18.25 International Equities 7.94 16.79 Core Fixed Income 4.06 3.50 High Yield 5.82 8.25 Source: Forecast returns are from the “2019 JPMorgan Long-Term Capital Market Assumptions” *The JPMorgan assumptions for private equity are unlevered returns. 10 Benefits of Allocating to Private Equity Diversification Private Equity typically has a lower correlation with equities and fixed income. Private Equity U.S. Large Cap U.S. Mid Cap U.S. Small Cap International Core FI High Yield Private Equity 1.00 U.S. Large Cap 0.74 1.00 U.S. Mid Cap 0.76 0.96 1.00 U.S. Small Cap 0.69 0.90 0.95 1.00 International Equities 0.78 0.88 0.86 0.76 1.00 Core Fixed Income -0.27 0.00 0.00 -0.09 0.10 1.00 High Yield 0.69 0.68 0.73 0.64 0.74 0.20 1.00 Source: Correlations are derived from the “2019 JPMorgan Long-Term Capital Market Assumptions” 11 Implementation Considerations Buyout Funds Net IRR $50M to $300M $300M to $1B > $1B Top Quartile 29.4%24.8%20.1% Median 18.1%14.0%13.7% Bottom Quartile 9.1%7.8%8.8% Spread between Top and Bottom (bps)2,030 1,700 1,130 Proper manager selection and access are critical to successful performance. Private Equity performance can vary on a vintage year basis. There is even greater return dispersion between quartiles within styles. Buyouts for example have performance ranges between 1,130 and 2,030 basis points depending on fund and underlying investment size. Source: Preqin data as of 9/30/2017; Preqin Buyout Funds data reflects all funds tracked since 1986. 12 Private Equity Vintage Year Returns Vintage Year Exposure: Returns can vary by year and style. Consistent and steady investment pacing avoids picking bad and/or missing good vintage years and ensures diversification. -5.0% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0%Median IRRBuyout Venture Capital ALL PE Source: Preqin data as of 9/30/2017 13 An investor can gain access to Private Equity via multiple methods Direct invest or co-invest -investing in a single company or co-investing alongside another investor directly in single company interests,can require large capital commitments and is not feasible for most investors. Direct Funds -investing in a fund that invests in multiple single-company interests through a limited partnership structure with a general partner is the more common approach to PE investing . Fund of Funds (FOFs)-for smaller commitments,a FOFs approach can be taken. Secondary Funds –similar to FOFs but investments acquired are seasoned and bought from initial investor typically at a discount.Can generate higher IRR but with a lower MOIC versus rest of PE universe. Implementation Considerations Institutional Investor PE Fund 10+ companies* single company PE Fund of Funds PE Fund PE Fund PE Fund PE Fund PE Fund PE Fund 100+*companies Direct *Chart for illustrative purposes only. Actual number of portfolio companies will vary by manager and strategy 14 Implementation Considerations Higher-Risk and Complexity -Lower Lower –Diversification -Higher Direct Investments / Co-Investments Direct Fund Investments Fund of Funds (FOFs)Secondary Funds* Vehicle Legal Structure Customizable or Delaware Limited Partnership Delaware /Offshore Limited Partnership Delaware/Offshore Limited Partnership Delaware/Offshore Limited Partnership Typical Investor Size >$1 billion >$250 million >$25 million >$25 million Investment Minimum Typically >$10 million $5 –$10 million (negotiable)$5 million (negotiable)$5 million (negotiable) Investment Diversification None, only achieved through making multiple investments each year One fund with 10+ underlying investments 15 –25 underlying funds, which each have 10+ underlying portfolio companies (approx. 200+ underlying companies) Similar to FOFs in addition blind pool risk is eliminated as investments have existing portfolio companies performing Vintage Year Diversification None, only achieved through making investments each year Limited, only achieved through making investments each year Typically 4 years At least 4+ years pending managers discretion Term Of Investment Highly dependent on transaction or public markets, could be 1 year or as long as 10 years 7 to 10 years plus extensions 10 to 15 years plus extensions 10 to 15 years plus extensions Capital Deployment Time Frame (estimate) Immediately after investment decision is made, or up to 1 year 3 to 6 years 4 to 8 years 4 to 5 years Typical Amount Of Time Until Receiving Initial Distribution Highly dependent on transaction or public markets 3 to 5 years 3 to 5 years Can be within 1 year at a minimum, early distributions may be offset by capital calls Typical Fee Ranges No management fee but have a performance fee of 20% of profits over a hurdle rate 1.5 –2.5% management fee on commitment and a performance fee of 20% of profits over a hurdle rate between 6 –10% Two layers of fees –1) similar to the fees outlined in the “Direct Fund Investment” column; and 2) 0.75 –1.50% management fee on commitment and a performance fee of 5 –10% charged on profits over an 8 –10% preferred return Two layers of fees –1) similar to the fees outlined in the “Direct Fund Investment” column; and 2) 0.75 –1.50% management fee on commitment and a performance fee of 5 –10% charged on profits over an 8 –10% preferred return *Secondary Funds are not the focus of this primer 15 Implementation Considerations Cash flow pattern: After commitment, capital calls are made during the investment period, which typically is three to five years. Distributions occur as investments are partially or fully realized following the manager’s exit strategy. Capital calls and distributions can happen simultaneously. Capital calls are at discretion of manager and are not made on a consistent predictable basis. Harvest Period Investment Period IRR%Capital Calls Distributions IRR % J-Curve : Typical profile of private equity returns over the life of a partnership; IRR at the initial investment is 0%, then drops during drawdowns for fees while manager sources opportunities and invests, then trends upward with value creation, and finally plateaus as distributions are made and the fund is liquidated. Investors will typically experience negative performance during the investment period. Internal Rate of Return (IRR): Due to the unique timing of cash flows, IRR is the standard performance measurement used for Private Equity. IRR is the rate at which the net present value (NPV) of a project's cash inflows and outflows, measured over the project's life, equals zero. Considers cash flow timing and amount. The above chart is hypothetical and included strictly for illustrative purposes. 16 Implementation Considerations –Risks and Unique Characteristics Illiquid Investment: •Private Equity funds are closed -end with finite terms. Investment can be locked up for 7 to 15 years, distributions typically start in years 3 to 5. There are limited options to exit early, which can be challenging and costly. Long-term nature: •Given the unique and illiquid nature of the assets, performance is based on final realization. In the interim, valuations are released quarterly for performance measures. Financial statements are typically released 45+ days after quarter end. •Blind Pool Investing: •During initial fundraising periods, funds typically have not yet completed any investments. Thus, there is no specific fund holdings data to analyze prior to committing to the fund, and investors must rely on manager’s track record. Benchmarking: •Benchmarking is difficult because of the unique nature of the asset class. While there are a number of benchmarks to choose from, each has its own quirks. Some investors prefer to use a Public Market Equivalent (PME) to show Private Equity performance relative to a public equity index. •Fees: •Fees for Private Equity funds are higher than public options. A 2% management fee and 20% performance fee (carry) is standard. For Fund of Funds and Separate Accounts there is an additional layer of fees and carry. Fees may be charged on commitment amount. 17 Implementation Considerations –Risks and Unique Characteristics Due to distributions possibly being received prior to full commitment amount being called,the value of PE investments will not reach targeted commitment amount.As shown to the right,a single commitment of $10M will peak at a value of $7.3M in year six and decline if follow on investments are not made. Over-allocating will achieve target at expected time frame.A single $18.6M achieves target in year four.To remain at a 10%target for PE, investor will then need to allocate $2 to $3 million annually.Performance,however,will be driven by the over-commitment in year one. Calculated by historical commitment drawdown % and residual value to paid in capital % provided by Cambridge Pacing: When investors commit to invest in Private Equity, their investments are put to work over time, unlike public investments that occur at a single starting date. Thus Private Equity investors need to account for the pacing of contributions and distributions. The following case study examines a $100 million plan with a 10% target to Private Equity and an expected growth rate of 7.5% (no legacy investments). 18 Implementation Considerations –Risks and Unique Characteristics Pacing: To achieve target with a diversified portfolio, a slow, steady, and consistent approach is recommended. Investing $5M annually achieves and maintains target allocation after year five. Thereafter, commitment amount required to maintain balance is reviewed annually and may require adjustments. Market environment can impact timing and size of capital calls and distributions. Most private equity programs should expect actual market values to be above or below the expected target and adopt a policy target with a band of +/-a specified %. Calculated by historical commitment drawdown % and residual value to paid in capital % provided by Cambridge 19 Implementation Considerations –Risks and Unique Characteristics Leverage: Though Private Equity funds typically do not carry leverage at the fund level, underlying portfolio companies typically carry 40% to 70% leverage and are sensitive to credit market conditions. Access: Top performing managers can be selective in Limited Partner selection or refuse new investors. This is more prevalent in VC as successful managers continue to only allow prior Limited Partners into new funds. Transparency: Managers and portfolio companies are typically privately owned enterprises. Financial statements are not publicly available. Managers protect their investment strategies and details as confidential trade information. Exit Strategy: Exits are central to the Private Equity investing process, and a PE firm will consider a variety of different exit strategies to realize its return on investment. The GP will seek to optimize value through the most common PE exit strategies: strategic sale, initial public offering, secondary buyout, or leveraged recapitalization. The market environment will influence which of these strategies should be pursued. Valuations: Quarterly reporting is done by the Investment Manager in accordance with U.S.GAAP typically 45 to 60 calendar days after quarter-end .Annual audited financial statements are typically available 120 days after year-end .Performance is reported on a quarterly lag compared to public equity. 20 Implementation Considerations –Risks and Unique Characteristics UBTI: Most funds will structure investments to minimize the impact of Unrelated Business Taxable Income (UBTI). However, certain investments may result in the generation of UBTI. To remedy this, managers may have offshore blocker vehicle options. Please consult your tax advisor to determine the impact of UBTI. ERISA Fiduciary: Most Private Equity managers are not ERISA fiduciaries by accepting less than 25% of ERISA commitments or by becoming exempt by registering as a venture capital operating company (VCOC). If either of these cases, managers will not comply with ERISA standards. Secondary investing: Secondary investing is another method of private equity investing with a different return profile than typical primary investing. Due to discounts realized at acquisition, a significant IRR can be achieved. Underlying investments are seasoned and have already provided distributions and going forward a lower MOIC is expected. Secondary investing can eliminate blind pool risk and provide vintage year, strategy, and company level diversification. Performance can be cyclical pending the market cycle. 21 Implementation Considerations –Manager/Strategy Selection What does AndCo look for when evaluating Private Equity managers? Team stability Due to the long -term nature of the investments, it is crucial to partner with a team that has had minimal turnover of key professionals responsible for generating the firm’s track record. Ability to add value through active management We look for demonstrated capabilities of adding value through techniques such as adding key management personnel, negotiating contracts, optimizing the capital structure, and pursuing strategic acquisitions. Strong network for sourcing deal flow A long history in the space provides the reputation and relationships needed to generate proprietary deals or greater participation in limited auctions, which can drive higher returns. Strong balance sheet for financing Most private funds are levered at the portfolio company level, so an ability to access attractive terms on debt will impact total return. Valuation Policy Valuations are conducted on a quarterly basis. Managers must follow industry standard best practices that are audited annually by a third party. Defined exit strategy Closed -end funds have a finite life, managers need to demonstrate a clearly defined exit strategy for the assets. Track record Ideal managers have demonstrated an ability to generate net returns consistent with the investment strategy across market cycles. Also, the ability to create balanced performance with proper sizing to investments is important to our evaluation. Terms Fees and terms should be reasonable and consistent with institutional market standards. 22 The Private Equity Opportunity AndCo’s View Allocating 5% to 10% of an institutional portfolio to Private Equity can be beneficial, depending on the investor’s objectives. We view Private Equity as a component of a long term strategic allocation, not a short-term trade idea. We believe a steady and consistent allocation to private equity will further diversify a portfolio and add return potential. We typically avoid listed products promising private equity exposure. These can exhibit different risks and characteristics that are not consistent with the private equity asset class. 23 Alternative Investments: Broadly, investments in assets or funds whose returns are generated through something other than long positions in public equity or debt. Generally includes private equity, real estate, and hedge funds. Buyouts Investments made to acquire majority or control positions in businesses purchased from or spun out of public or private companies, or purchased from existing management/shareholders public equity shareholders in “going private” transactions, private equity funds or other investors seeking liquidity for their privately –held investments. Buyouts are generally achieved with both equity and debt. Examples of various types of buyouts include: small, middle market,large cap, and growth Carried Interest: Also known as ‘carry’ or ‘promote’. A performance bonus for the GP based on profits generated by the fund. Typically, a fund must return a portion of the capital contributed by LPs plus any preferred return before the GP can share in the profits of the fund. The GP will then receive a p erc entage of the profits of the fund (typically 20-25%). For tax purposes, both carried interest and profit distributions to LPs are typically categorized as a capital gain rather than ordinary income. Capital Commitment: The total out-of-pocket amount of capital an investor commits to invest over the life of the fund. This commitment is generally set forth on an investor’s subscription agreement during fundraising and is accepted by the GP as part of the “closing” of the fund. Catch–up: A clause in the agreement between the GP and the LPs of a private equity fund. Once the LPs have received a certain portion of their expected return, often up to the level of the preferred return, the GP is entitled to receive a majority of the profits (typically 50%-100%) until the GP reaches the carried interest split previously agreed. Co-investments –Investment made directly into a company alongside a General Partners investment, rather than indirectly through a fund Crossover Funds: Contain both private and public securities in their portfolio. While this isn’t a new concept, managers of these funds may employ a long/short strategy with respect to that portion of their portfolio that is held in the public securities. Distressed Debt Investing: Practice of purchasing the debt of troubled companies, defaulted, on the verge of default, or seeking bankruptcy protection. Investors have been referred to as “vultures” as they pick the bones of troubled companies. Investment structures of focus include subordinated d ebt, junk bonds, bank loans, and obligations to suppliers. It is a way to gain an equity stake in the company as debt owed is forgiven in return for stock. They may try to help the troubled company regain its strength earning significant returns as the value of the distressed debt recovers. Or Investors may be helping impatient creditors to cut their losses and wipe a bad debt off their books. The Distressed Debt investor in return, waits for the company to correct itself and the value of the debt to recover. If a distressed company with under assessed strength is identified, the return can be quite large. Distribution: When an Investment by a private equity fund is fully or partially realized (resulting from the sale, liquidation, disposition, recapitalization, IPO or other means of realization of one or more or more portfolio companies in which a GP has chosen to invest) the proceeds of the realization9s)are distributed to the investors. These proceeds may consist of cash, or, to a lesser extent, securities. EBITDA Multiple: A common earnings multiple in private equity. It is the total valuation of a deal divided by earnings before interest, taxes, depreciation, and amortization. Efficient Frontier:The set of portfolios that maximizes the expected rate of return at each level of portfolio risk. Fund of One: similar to a fund of funds but has a single investor as the sole limited partner. Portfolio can be constructed to investor’s unique objectives and preferences. Investor retains opt-out and termination discretion. General Partner (GP):A class of partner in a partnership. The GP makes the decisions on behalf of the partnership and retains liability for the ac tions of the partnership. In the private equity industry, the GP is solely responsible for the management and operations of the investment fund while the LPs are passive investors, typically consisting of institutions and high net worth individuals. The GP earns a percentage of profits. Internal Rate of Return (IRR): The compound interest rate at which a certain amount of capital today would have to accrete to grow to a specific value at a specific time in the future. Basically, it is the average return on capital over the lifetime of the investment. This is the most common standard by which GPs and LPs measure the performance of their private equity portfolios and portfolio companies over the life of the investment. IRRs are calculated on either a net (i.e., including fees and carry) or gross (i.e., not including fees and carry) basis. J-Curve:The IRR of a private equity investment plotted versus time. The J-curve refers to the fact that net IRRs in the early years of a fund are generally negative, dominated by drawdowns for fees and investments. As investments accrete in values and are gradually liquidated, returning capital and profits, the fund works through the J-curve and begins to show positive IRRs and multiples of investors’ capital. Private Equity Terms 24 Leverage:The use of debt to acquire assets, build operations and increase revenues. By using debt (in either the original acquisition of the company or subsequent add -on acquisitions), private equity investors are attempting to achieve investment returns beyond which they could achieve using eq uity capital. Increasing leverage on a company also increases the risk that assets and revenues will not increase sufficiently to generate enough net income and cash flow to servic e the increased debt load. Leveraged Buyout (LBO):The purchase of a company or a business unit of a company by an outside investor using mostly borrowed capital. Limited Partner (LP):A passive investor in a Limited Partnership. The GP is liable for the actions of the partnership while the LPs are generally protected from legal actions and any losses beyond their original investment. The LPs receive income, capital gains and tax benefits. Management Fee: A fee paid to the Investment Manager for its services, typically as a percentage of aggregate capital commitments. Management fees in a private equity fund typically range from 1.25% to 2.5% of commitments during the fund’s investment period, and then step down to the same or a lower percentage based on the fund’s “invested capital” remaining in investments. Venture capital funds tend to have higher management fees than traditional private equity funds. Mezzanine Debt Financing provided by a bank or specialized investment fund to invest in a debt instrument of lower credit quality relative to the senior debt in a company but ranking senior to any equity claims. The instrument may include equity features such as warrants or options. Multiple of Invested Capital (MOIC): The total return on an investment as measured by (Total Money Out)/(Total Money In). Multiple of cost and IRR are the two most common measures of performance in private equity. Preferred Return: Also sometimes called the ‘hurdle rate’. Preferred returns are typically found in buyout funds. After the cost basis of an investment is returned to the LPs, they will also receive additional proceeds from the investment equal to a stated percentage, often 8%. Once the preferred return is paid, then the GP will be entitled to its carried interest on all profits realized from the investment. Private Equity-The private equity sector purchases the private stock or equity-linked securities of non-public companies that are expected to go public or provides the capital for public companies (or their divisions) that may wish to go private. Since securities are non public and investments are illiquid,investors in the marketplace must be prepared for investment horizons from 5 to 10 years. Investment vehicles can take the form of LPs, LLCs, Corporate Funds, and Fund of Fund s. Areas of specialization within each strategy include industry, geography, stage of financing, and “special situations”. “Private Equity” is a generic term that encompasses four distinct strategies in the market for private investing: Venture Capital, Leveraged Buyout, Growth Equity, Special Situation/Distressed Debt Investing Public Market Equivalent (PME) -A private equity benchmark that represents the performance of a public market index expressed in terms of an IRR, using the same cash flows and timing as the investor’s investment activity in private equity. The PME serves as a proxy for the return the investor could have achieved by investing in the public market. The PME benchmark return assumes cash flows are invested at the end of each day Secondary Investment -Investment made directly into a company, rather than indirectly through a fund Special Situations are Private Equity funds that do not fall into the category of buyout or venture capital funds. Special situations funds include distressed debt. Special situations funds typically follow investment strategies that result in more rapid draw-downs and return of capital than traditional private equity funds. Stage of Financing relates to the timing of the investment. Seed (start up) invest at the very beginning and face the highest potential return, longest holding period, and greatest risk. At the end of the spectrum is late term financing, getting in after the initial setup and majority of the work has been completed. The expected return turnaround time is shorter and thus, smaller in size versus seed financers. Venture Capital is the supply of private equity financing to start up companies that do not have a sufficient track record to attract investment capital from traditional sources. Typically invest in smaller less mature companies, usually in high growth industries. Start ups lack tangible assets that can be used for collateral and are unlikely to produce positive earnings for several years. Venture capitalists provide management insight, have the right to hire and fire key managers, provide access to consultants, accountants, lawyers, investment bankers, and other business that might purchase the start up company’s product. Focus of the VCs attention includes business plans, intellectual property rights, operating history, start up management team, legal issues, and exit plans. Exit plans may include strategic sales or initial public offerings. Vintage Year: The year in which a private equity fund had its final closing. Private Equity Terms 25