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The Capital Structure Cheat Sheet.

A one-page map of the financing instruments operators see most often — what each one is for, what it costs, and the cash-flow pattern that fits.

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1. The instruments — at a glance

InstrumentTypical useCost bandTerm
Senior bank debtAcquisition, real estate, equipmentP + 1–3%5–10 yr
SBA 7(a)Lower-middle-market acquisitions < $5M EVP + 2.75%10 yr
Mezzanine debtFill the gap above senior, below equity10–14%3–7 yr
Preferred equityReal estate & growth equity8–12% pref3–5 yr
Revenue-basedD2C, SaaS, seasonal operators1.2–1.5x12–36 mo
Asset-basedInventory, A/R, equipmentP + 2–5%Revolving
BLOC (revolving)Working capital, payroll bridgeP + 1–4%Revolving
Term loanOne-shot project capitalP + 2–5%1–7 yr
SPV / Reg D 506(c)Pool LP capital for one dealEquityDeal-life

Rate ranges are illustrative midpoints from market activity over the last 24 months. Actual pricing is borrower-, sponsor-, and structure-specific. P = Wall Street Journal Prime.

2. BLOC vs term loan — the right tool for the right job

A BLOC is revolving and pays for cash-flow timing mismatches — inventory cycles, payroll bridges, receivable gaps. A term loan is one-shot and pays for a defined project — an acquisition, a buildout, an equipment purchase. Using one in place of the other almost always creates either a covenant problem (revolver used for a long-term asset) or an interest-cost problem (term used for working capital).

3. Acquisitions — the typical stack

Deal sizeTypical structureSponsor equity
< $5M EVSBA 7(a) + seller note10–20%
$5–25M EVSenior bank + seller note + sponsor equity20–30%
$25–100M EVSenior + mezz + sponsor equity25–40%
$100M+ EVSenior + unitranche or 1L/2L + LP equity30–45%

4. Real-estate capital stack

A typical multifamily or commercial deal funds across four layers: senior debt (60–75% of cost, agency or bank), mezz / pref equity (5–15% above senior, more expensive but cheaper than common equity), common equity (sponsor + LP), and sponsor promote (carried interest above a hurdle). Mezz is a relationship market — line it up before the LOI is signed, not after.

5. SPVs — what they actually do

An SPV is a single-purpose LLC (or series-LLC) created to hold one asset, run one deal, or pool capital for one investment. It exists to ring-fence liability, isolate cash flows, and give multiple investors a clean point of participation. Reg D 506(b) limits to non-publicly-solicited accredited investors; Reg D 506(c) allows general solicitation but requires verified accreditation. Delaware (LLC + Series LLC), Wyoming, and Cayman are the most common jurisdictions; DIFC, ADGM, JAFZA, and IFZA are common cross-border alternatives.

6. Soft vs hard pre-approval

A soft pre-approval is an indicative read — the lender has eyeballed the headline file and confirmed the deal is in their box. Not a commitment. A hard pre-approval (commitment letter) is underwritten through credit committee with a defined list of conditions. Know which one you have before you sign an LOI.

7. The 30-second self-test

  1. Cash flow pattern. Is this funding a one-shot project (term loan / mezz) or a recurring timing gap (BLOC / RBF)?
  2. Asset coverage. Is there a hard asset (real estate, equipment, A/R) that can secure the facility cheaply?
  3. Sponsor profile. Personal guarantee acceptable? Audited financials available? Prior deal track record?
  4. Time to close. 30 days (RBF, asset-based) vs 60–90 days (SBA, senior + mezz)?
  5. Investor pool. If equity is involved — is this a friends-and-family round, a 506(b) syndication, or a 506(c) general solicitation?
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This cheat sheet is educational and is not an offer of credit, securities, or investment advice. Magnara Global is not a bank, a registered investment adviser, or a broker-dealer. Past transactions do not predict future outcomes. Capital is sourced through licensed lending and securities partners as appropriate to each engagement.