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Leveraged Buyout (LBO)

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Leveraged Buyout (LBO)?

A leveraged buyout is an acquisition where most of the purchase price is funded with debt secured against the cash flows or assets of the target company. The buyer puts in a small amount of equity and relies on the target’s own earnings to repay the loan over time.

How It Works

  • Typical structure: 60-80% debt, 20-40% equity from the acquirer
  • Debt is serviced by the target’s free cash flow after the deal closes
  • Common buyers: private equity funds and management teams
  • Returns are driven by deleveraging, operational improvement, and multiple expansion at exit
  • High debt load makes the deal sensitive to interest rates and revenue shocks

Saudi Context

In Saudi Arabia, LBO activity has grown alongside the rise of local private equity and the PIF’s investment platforms. Sharia-compliant LBOs typically replace conventional debt with sukuk or murabaha financing to fit Saudi market norms.

Example

A Saudi private equity fund acquires a profitable food manufacturer for SAR 500 million. It uses SAR 350 million of murabaha financing and SAR 150 million of equity. Over five years, the fund repays the financing from the manufacturer’s cash flow and sells the business for SAR 800 million.

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