Zaidwood Capital

What Factors Determine the Loan-to-value Ratio in an Asset-based Lending Arrangement?

In an asset-based lending (ABL) arrangement, the loan-to-value (LTV) ratio is not a fixed percentage. Instead, it is a dynamic figure that reflects a lender’s confidence in recovering principal by liquidating pledged collateral.

The primary factors that determine these ratios include:

  • Asset Class and Liquidity: Lenders apply different advance rates based on how easily an asset can be converted to cash. Accounts receivable are highly valued (70–90%) due to their liquidity, while inventory is lower (40–60%) because of risks like obsolescence and physical degradation.
  • Eligibility Criteria: Not all assets qualify for the borrowing base. Lenders exclude specific items, such as receivables older than 90 days, foreign accounts without credit insurance, or inventory that is work-in-progress.
  • Concentration Limits: Lenders often cap exposure to a single customer (typically at 20–30% of the total pool) to protect against catastrophic loss if one large debtor defaults.
  • Appraisal and Valuation Methodologies: Third-party appraisals determine the value of physical assets. Equipment is often valued at orderly liquidation value (typically 50–80%), while real estate is based on professional appraisals and environmental assessments (typically 60–75%).
  • Asset Quality and Performance: Dilution analysis (measuring returns and allowances) and turnover velocity also impact the final credit capacity extended by the lender.

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