Answers / Financial Due Diligence

What metrics would you use to assess the quality of earnings for a company with a high proportion of recurring revenue, and how would you use these metrics to identify potential risks or areas for improvement?

A core Financial Due Diligence interview question — asked in analyst and associate interviews across IB, PE, and the Big 4.

THE SHORT ANSWER

I would use metrics such as the ratio of recurring revenue to total revenue, the retention rate of recurring revenue, and the growth rate of recurring revenue. I would also analyze the company's billing and collection practices, as well as its revenue recognition policies, to ensure they are transparent and consistent. Additionally, I would review the company's customer concentration and churn rates to identify potential risks.

WHAT INTERVIEWERS LISTEN FOR

  • Recurring revenue ratio
  • Retention rate
  • Growth rate

COMMON MISTAKES

  • Low retention rate
  • High customer concentration

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