We seek to measure Intrinsic Value, which we define as follows: “Intrinsic Value measures the value of a financial instrument or investment based on its cash flows. It refers to the fundamental objective value of a financial instrument. Accordingly, if the market price is below that value it is considered a good buy and if above, a good sale.”
Once we have a firm view on Intrinsic Value, we seek to negotiate our investment in a financial instrument at a discount to Intrinsic Value and exit our investment at parity or ideally at a premium to Intrinsic Value.
This requires rigorous analysis, due diligence and optimal structuring on initial investment, successfully executing our investment thesis over our investment holding period (including exercising the levers that may enhance Intrinsic Value) and then successfully timing and negotiating our exit from an investment to take advantage of prevailing favourable market prices.
In our Credit fund strategy, the maturity date is set up front with the option to extend or refinance after the expiry of a ‘no call’ period.
For Limited Partner investor reporting purposes and in line with Institutional Limited Partner Association (“ILPA”) Principles, we use the International Private Equity and Venture Capital (“IPEV”) valuation guidelines to calculate the carrying values of our portfolio assets. The standard used for IPEV is the Fair Value valuation basis.
As indicated in our approach to Intrinsic Value, we undertake fundamental analysis to forecast the future cash flows from a financial instrument and apply the appropriate discount rate to derive the net present value.
This approach takes into account the business’ or assets ‘(as appropriate) current, historic and forecast financial and operating performance; management; business model; overall business case (SWOT, competitor, market); and macro conditions, including business cycle.
The approach also takes into account the relative valuation of comparable assets and their trading/market or disposal valuation multiples as a sense check.
Rigorous due diligence is a cornerstone of our investment approach. We focus broadly on financial, legal, ESG and commercial due diligence aspects (as appropriate to the particular Investment Strategy) as an integral part of forming our view on the pricing of assets and the structuring of our investment in portfolio assets.
Our financial goals in a portfolio investment are to maximize Internal Rate of Return (“IRR”) and Multiple On Invested Capital (“MOIC”). Our view, based on our over 14 years’ Private Markets investment experience, is that we must be disciplined in executing our investment thesis and effecting exits from our portfolio investments within a medium-term horizon.
This approach maximizes our likelihood of achieving above market related gross and net investment returns.