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Credit Memo Sample

Private company analysis with historicals, projections, ratio analysis, DSCR, and covenant checks

TechFlow Solutions Inc.

Software Development & IT Services

APPROVE

Executive Summary

Recommendation: APPROVE $2.5M revolving credit facility

Rationale: TechFlow demonstrates strong operational metrics with EBITDA margins of 18-22%, healthy DSCR of 2.1x, and robust cash generation. The company has diversified revenue streams, strong management team, and conservative leverage profile. Key risks include customer concentration and competitive market pressures, but covenant headroom provides adequate protection.

2.1x
DSCR
1.8x
Interest Coverage
2.3x
Total Debt/EBITDA
35%
Customer Concentration
$1.2M
Cash Balance
18.5%
EBITDA Margin

Company Overview

TechFlow Solutions Inc. is a mid-market software development company specializing in enterprise applications and cloud migration services. Founded in 2018, the company has grown from $2M to $12M in revenue over 5 years, serving clients across healthcare, finance, and manufacturing sectors.

Management: CEO Sarah Chen (15 years industry experience), CTO Michael Rodriguez (former Microsoft engineer), CFO Jennifer Park (CPA, Big 4 background)

Business Model: 60% recurring SaaS revenue, 30% project-based development, 10% consulting services

Historical Financial Performance

Metric 2021 2022 2023 2024E
Revenue$8.2M$9.8M$11.4M$12.5M
EBITDA$1.4M$1.8M$2.1M$2.3M
EBITDA Margin17.1%18.4%18.4%18.4%
Net Income$0.8M$1.1M$1.3M$1.4M
Total Debt$3.2M$2.8M$2.5M$2.5M
Cash$0.6M$0.9M$1.1M$1.2M

Financial Projections (2025-2027)

Metric 2025E 2026E 2027E
Revenue$13.8M$15.2M$16.7M
EBITDA$2.6M$2.9M$3.2M
EBITDA Margin18.8%19.1%19.2%
Net Income$1.6M$1.8M$2.0M
FCF$1.8M$2.1M$2.3M

Key Assumptions: 10-12% annual revenue growth, margin expansion from operational efficiency, minimal capex requirements

Ratio Analysis

Leverage Ratios

Total Debt/EBITDA 2.3x
Net Debt/EBITDA 1.1x
Debt/Equity 0.8x

Coverage Ratios

DSCR 2.1x
Interest Coverage 1.8x
FCF Coverage 1.5x

Profitability Ratios

EBITDA Margin 18.4%
Net Margin 11.2%
ROE 15.8%

Liquidity Ratios

Current Ratio 2.1x
Quick Ratio 1.8x
Cash/Debt 48%

Covenant Compliance

Financial Covenants (Proposed)

Minimum DSCR: 1.25x PASS (2.1x)
Maximum Total Debt/EBITDA: 4.0x PASS (2.3x)
Minimum Interest Coverage: 1.5x PASS (1.8x)
Minimum EBITDA: $1.5M PASS ($2.1M)

Key Strengths

Recurring Revenue Model

60% of revenue from SaaS subscriptions provides predictable cash flow and reduces customer churn risk

Strong Management Team

Experienced leadership with proven track record in software development and financial management

Diversified Client Base

Serves multiple industries reducing sector concentration risk, though top customer represents 35% of revenue

Conservative Leverage

Low debt levels with strong covenant headroom provide flexibility for growth initiatives

Key Risks

Customer Concentration

Top customer represents 35% of revenue, creating significant dependency risk if relationship deteriorates

Competitive Market

Intense competition from larger software companies and offshore development firms could pressure margins

Technology Risk

Rapid technology changes require continuous R&D investment to maintain competitive position

Economic Sensitivity

Project-based revenue (30%) may be vulnerable to economic downturns affecting client IT spending

Recommendation

APPROVE $2.5M revolving credit facility with the following terms:

  • Interest Rate: Prime + 2.5% (currently 8.0%)
  • Maturity: 3 years with 1-year extension option
  • Financial Covenants: DSCR ≥ 1.25x, Total Debt/EBITDA ≤ 4.0x
  • Use of Proceeds: Working capital and growth initiatives

Rationale: Strong operational metrics, adequate covenant headroom, and experienced management team support approval. Monitor customer concentration risk and maintain regular covenant testing.