By the way, on this blog, I focus on topics related to starting a business, business loans, business financing, and entrepreneurship. Other lending options for both individuals and small businesses include personal loans, peer-to-peer loans, cash advances, and more. Similarly, when a healthcare company was bought out in early 2022, $1 million of the $9.25 million debt offering came from a DDTL. Earnings growth and other financial milestones might also be considered. DDTLs have been used in the leveraged loan market, which has a reputation for lending to businesses and individuals with poor credit or excessive debt. There are other types of loans that you may want to consider first including a personal loan, home equity loan, or if you own your house, a home equity line of credit (HELOC). The DDTL typically has specific time periods, such as three, six, or time months, for the periodic Additional time for application of funds. One alternative is to acquire several smaller companies at lower multiples to integrate and achieve growth. It is vital that delayed Draw term loans enable the debtor to retrieve funds during the draw period. In our second example, imagine that a borrower is a growing company and needs money to expand its business operations. Each partial prepayment shall be allocated among the Banks, in proportion, as nearly as practicable, to the respective unpaid principal amount of each Bank's Revolving Credit Note, with adjustments to the extent practicable to equalize any prior repayments not exactly in proportion. Enjoy! Often before an initial or platform acquisition is made, the sponsor will already have considered or planned the follow-on acquisitions, also referred to as tuck-ins. The withdrawal periods and loan amounts are determined in advance. The withdrawal periodssuch as every three, six, or nine monthsare also determined in advance. Years, and the most pressing issues they are facing their first-draw PPP loan with hold codes SBA. Most DDTLs include an upfront fee and a ticking fee. A delayed draw term loan is a provision in a term loan that determines when and how much the borrower receives. The most significant of these risks and uncertainties are described in Part I of the Company's Annual Report on Form 10-K for the fiscal year ended October31, 2019. Such provisions permit a lender to deal with its cash requirements better. A delayed draw term loan allows for additional pre-defined funds to be drawn after the closing of the initial financing for a transaction. Apart from the big companies, DDTLs can also be used in the leveraged loan market. They may be part of a single lending agreement between a financial institution and a business or they may be included as part of a syndicated loan deal. If your business is interested in pursuing a loan such as a DDTL, consider Saratoga Investment Corp. You can consult. Many private equity firms favor DDTLs for their usefulness in buy-and-build strategies. For many, they represent a quarter of their total lending commitment. Please contact [emailprotected]. Now, the SaaS company can search for the right acquisitions with the certainty it will have funds ready when opportunity strikes. Announces New $225 Million Delayed Draw Term Loan 11/16/2020 DELAWARE, Ohio, Nov. 16, 2020 /PRNewswire/ -- Greif, Inc. (NYSE: GEF, GEF.B), a global leader in industrial packaging products and services, announced today that it has entered into a new $225 million delayed draw term Cement, Advertising &
DDTLs were provided by middle market lenders who, in contrast with investors in syndicated loans, were comfortable holding longer-term commitments on their balance sheets. With a DDTL, you can withdraw funds several times from a predetermined loan amount. Imagine that a major international company intends to make a large acquisition requiring hundreds of millions of dollars in cash. EXECUTION VERSION . Depending on your lender, you may have to pay an upfront fee during each DDTL funding date rather than a lump sum on the day of closing. Conclusively, the application of DDTL can be traced to the middle market where debtors had the will of handling long-term contracts. Greif is pleased to have operations all around the world. While you may enjoy the flexibility and save money on interest, you might have to meet strict requirements and make sense of complicated loan terms. More and more, DDTLs are becoming prevalent among experienced lenders. In other cases, the borrower can negotiate for the upfront fee not to be charged in full on closing but to be charged based on the percentage of loan disbursed at every disbursement (or funding date). We do not sell California Consumer PI as defined under the California Consumer Privacy Act
Shearman & Sterling advised Citibank, N.A. By and large, delayed draw term loan provisions are remembered for institutional lending deals including more substantial payouts than consumer loans, with greater complexity and maintenance. Historically, delayed draw term loans (DDTLs) were generally seen in the middle market, non-syndicated world of leveraged loans. Withdrawal periods could be every few months or every year. From the lenders perspective, a delayed draw term loan allows it to mitigate risk when it is offering a loan to a company, business, or corporation looking to expand or perform a commercial activity that may involve some risk. Have proven to be the most pressing issues they are facing since 2017 we have seen a rise DDTLs. Delayed draw term loans (DDTL) are often used by large businesses that wish to purchase capital, refinance debt, or make acquisitions. Our partners offer flexibility, speed, transparency, and a streamlined application process to SMEs seeking financing. Share this article. A ticking fee accumulates on the portion of the undrawn loan until you either use the loan entirely, terminate it, or the period of commitment expires. For the borrower, a delayed draw term loan offers a limit on the amount it can draw on a loan, which can act as a lead representative to spending, in this way decreasing its debt burden and interest payments. If the borrower meets its financial targets, the bank is assured that the loan credit is being put to good use. & Logistics, Protective
Pleads Guilty and Agrees to Pay $16mm for Bribery Schemes, Dancing along the Edge: Balancing the Responsibility to Protect vs. During the construction loan phase, a variable-rate loan or fixed-rate loan is provided to cover the costs of construction, which is paid for in periodic "draws" from the principal. Recent leveraged loan transactions with DDTLs include Spectrum Plastics, Convergint Technologies, PetVet, Worldstrides and Shutterfly, to name a few. These deals range in size from $400 million $800 million, which is well above the size of deals that would typically have had a DDTL. In essence, the loan is drawn based on a pre-determined amount, disbursement amount, and payment frequency. Is Private Lender Financing Right for Your Small Business? We can expect more movement on DDTL terms if the structure remains available and becomes more widely used within the broadly syndicated loan market. Once a DDTL is repaid, the funds are no longer available for use. What is a Delayed Draw Term Loan>. The term of the loan can affect the structure of the loan in many ways. This compensation may impact how and where listings appear. Draw term loans are structured with a maximum loan amount that can be accessed throughout a certain time frame, called a draw California Privacy Rights notice on our website. A BDC offers companies the flexibility, speed, and transparency necessary to achieve success and reach important growth milestones. Originally, DDTLs were used for a specific transaction identified by a sponsor and expected to occur within a few months of the platform deal. For example, they could range from $1 million to over $100 million. 535 Madison Avenue 4th Floor New York, NY 10022. , the year marked the global economys first positive performance of mergers and acquisitions since 2016. Packaging, Detergents &
Revolving Credit Facility ("Revolver") A revolver is a form of Missing Term Loan Calculator for Calculating the Unknown Variable The Company anticipates that the interest rate will be less than 3% at the time the senior notes mature. Alternative titles are "building services engineering (BSE)"; also known as "MEP" Electrical and Plumbing]]), an emerging branch of engineering"; "technical building services"; What are the essential elements you should know! Davis Polk partners Meyer Dworkin and Vanessa Jackson will speak on Straffords upcoming webinar, Structuring Delayed Draw Term Loans: Conditions Precedent, Ticking Fees, Fronting Arrangements, Evolving Uses. The webinar will discuss the terms and structuring of delayed draw term loans and will review the evolving uses of delayed draw term loans in leveraged buyouts and Exhibit 10.4 . how to model delayed draw term loan. Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. Borrowers involved in the leveraged loan market are those with more debt, posing a higher level of risk to the lending institutions, and having low credit ratings. Lenders like Saratoga Investment Corp. are here to meet the monetary needs of companies as they expand their products, services, and operations. A credit facility is a type of loan made in a business or corporate finance context, such as revolving credit, term loans, and committed facilities. A draw period is the amount of time you have to withdraw funds, such as two years. Delayed draw term loans can be structured in a number of ways. The provisions allow a lender to better manage cash requirements. A delayed draw term loan is a specific type of term loan that allows a borrower to withdraw predefined portions of a total loan amount. For small to medium-sized enterprises (SMEs), a delayed draw term loan allows for peace of mind when considering big purchases, with the guarantee of financial influxes at set intervals. Another characteristic to keep in mind is that DDTLs are generally offered to companies and businesses with high credit ratings. A delayed draw term loan expects that special provisions be added to the borrowing terms of a lending agreement. How To Use a Home Equity Loan for a Home Remodel, Types of Loans for Minority-Owned Businesses. A DDTL is many times remembered for contractual loan deals for businesses who utilize the loan proceeds as financing for future acquisitions or expansion. The amount of each Lenders Tranche B Term Loan Commitment will be set forth in an allocation letter delivered to such Lender (with a copy to Company) and the aggregate amount of the Tranche B Term Loan Commitments is $175,000,000; provided that the amount of the Tranche B Term Loan Commitment of each Lender shall be adjusted to give effect to any assignment of such Tranche B Term Loan Commitment pursuant to subsection 10.1B. Why is it increasingly favorable for making mergers and acquisitions? A delayed draw term loan is a type of loan where borrowers, typically business owners, can request additional funds after the initial draw period has come to an end. However, the lender will only agree to disburse the money to the borrower to the extent it is able to meet earnings growth targets or other financial milestone metrics. However, in a recent deal, a strong sponsor was able to secure a DDTL in a large-cap transaction with the ticking fee set at 1% for the entire two years of the DDTL commitment period. nicht sofortiger) Inanspruchnahme GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) 15:48 Sep 13, 2006 Answers 2 hrs confidence: 1 day 20 hrs confidence: Login or register (free and only takes a few minutes) to participate in this question. A delayed draw term loan (DDTL) is a special feature in a term loan that lets a borrower withdraw predefined amounts of a total pre-approved loan amount. Read Also:Hedonic Regression Method Overview, Application, Function. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Delayed Draw Term Loan (DDTL) Overview, Structure, Benefits. The Borrower shall repay 0.25% of the outstanding Delayed Draw Term Loan (if any) (A) on the last day of the Fiscal Quarter following the Fiscal Quarter in which the first drawing under the Delayed Draw Term Loan was made and (B) on the last day of . The provisions permit a lender to better oversee cash requirements. Starting around 2017, be that as it may, DDTLs have seen increased use in the bigger, comprehensively syndicated leveraged loan market in loans worth several hundred large number of dollars. of revolving lenders is potentially smaller than that of term loan lenders. Delayed Draw Term Loan is abbreviated as DDTL Alternative Meanings DDTL - David Duchovny & Tea Leoni DDTL - Decision Dynamics Technology Ltd DDTL - Deferred Deposit Transaction Law Lets understand what a delayed drat term loan is and how it works! If you enjoyed this article on Delayed Draw Term Loan, I recommend you look into the following terms and concepts. The delayed draw gives the borrower the flexibility of knowing when they will see guaranteed, periodic cash flows. fetch with ruff ruffman cast. Over time, these loans have become more sophisticated with a range of approved purposes including specified and non-specified deals as well as CAPEX and debt repayment. Many private equity firms favor DDTLs for their usefulness in buy-and-build strategies. I have a university degree in finance and law. Like revolvers, they have commitment fees (around 1%) and in addition, they carry ticking fees, which charge the borrower additional points the longer the commitment is outstanding and unused. ``, Copyright 2006 - 2021 Law Business Research loan in many ways can be for months! Strategies, Goals,
From changing interest rates, long lead times, and freak weather events, there are a myriad of risks that can derail a project. Further growth has been noted in the value of global and secondary buyouts, which reached $1.5 trillion in the same year. In addition, Greif manages timber properties in the southeastern United States. Copyright 2023. Its not unusual to see that a bank, financial institution, loan underwriter, or lending institution requires that the borrower commits to maintaining a minimum amount of cash on hand to ensure it meets a desirable liquidity obligation. It is often seen on lines of credit and credit cards. Immortals Fenyx Rising, WARNING: Cancer and Reproductive Harm - www.P65Warnings.ca.gov, Copyrights 2020 | Calendar | All Rights Reserved by Canyon Business Solutions. The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Simon Property Group adds a $2.0B delayed draw term facility to an amended $4.0B senior multi-currency revolving credit facility.The aggregate amount of The Company produces steel, plastic and fibre drums, intermediate bulk containers, reconditioned containers, flexible products, containerboard, uncoated recycled paperboard, coated recycled paperboard, tubes and cores and a diverse mix of specialty products. DDTLs are incremental amounts drawn on existing term loan facilities, There are limits to the amounts that can be drawn and the time within which the optional draw is available, Their primary purpose is to facilitate a sponsors ability to quickly find add-on acquisitions to a platform deal, which enable growth in the overall company, These loans carry commitment fees and the longer the loan remains unused, the higher the ticking fee associated, After the loan is issued, it tracks the same terms as the underlying loan with which it was issued, Unlike a revolving credit facility, once the loan is repaid, it cannot be drawn again. Lets look at an example where the lender needs to manage its cash requirements. Just so you know who I am and where I come from, a little about me. Of that total, $100 million was, financed through a delayed draw term loan, . Lets look at another example, this time the borrower must meet a certain milestone or KPI. Such forward-looking statements are subject to certain risks and uncertainties that could cause the Company's actual results to differ materially from those forecasted, projected or anticipated, whether expressed or implied. DELAWARE, Ohio, Nov. 16, 2020 /PRNewswire/ -- Greif, Inc. (NYSE: GEF, GEF.B), a global leader in industrial packaging products and services, announced todaythat it has entered into a new $225 million delayed draw term loan with a syndicate of Farm Credit institutions led by CoBank with a maturity date in 2026. Fighting through a wave of pandemic-related setbacks, business owners saw historic growth and opportunities to expand their operations. What Are the Main Types of Mortgage Lenders? They are generally normally offered to businesses with high credit ratings, and ordinarily accompany more good interest rates for the borrower than other credit options. Sometimes, the payout of delayed draws is based on metrics the company meets. DDTL loans are usually very easy to obtain particularly in the market often referred to as the syndicated leveraged loan market. ", Copyright 2006 - 2021 Law Business Research. The International Comparative Legal Guide to: Lending & Secured Finance 2019. As a borrowers needs evolve, a DTTL can accommodate different financial moves. The offers that appear in this table are from partnerships from which Investopedia receives compensation. Id love to share the insider knowledge that Ive acquired over the years helping your business get off the ground or take it to a new level. Each Lender's Tranche A Term Loan Commitment shall expire immediately and without further action on March 31, 2002 if the Tranche A Term Loans have not been made on or before that date. Announces New $225 Million Delayed Draw Term Loan News provided by. The increased use of the DDTL in the leveraged loan market is also driving longer commitment periods. At the same time, the delayed draw gives the borrower the flexibility of knowing that it will have a guaranteed periodic cash infusion. They are typically tied to metrics such as sales or earnings and designed to expand as the company expands. The withdrawal periods like each three, six, or nine months are additionally determined in advance. Made each month of how to model delayed draw term loan below `` Securities Act of 1933, as ( First likely cause is the continued strength of borrowers in the borrower 's bank account possibly in your country possibly! They are technically part of an Additionally, borrowers can access funds quickly sometimes in as little as three to five days. HELOC vs. Investopedia uses cookies to provide you with a great user experience. Most comprehensive library of legal defined terms on your mobile device, All contents of the lawinsider.com excluding publicly sourced documents are Copyright 2013-, Financial Statements and Other Information, Repayment and Amortization of Loans; Evidence of Debt, Optional Repayments of Revolving Credit Loans. In any situation, there are different types of contractual caveats or requirements borrowers must meet. Sponsors Holster Revolvers for Delayed-Draw Loans - Churchill Citi led the new transaction, which opens at 100bp over Libor. Unlike the ticking fee that is paid from debtor to lender, the upfront fee is only payable to the creditor on the final day of the loan. Greif, Inc. If your business is interested in pursuing a loan such as a DDTL, consider Saratoga Investment Corp. You can consult our investment profile to see if we are a good fit. Rather than scramble to find a use for funds near the end of a term loan period, DDTL borrowers can enjoy the security of an extended period and the flexibility that comes with it. All Rights Reserved. They are most commonly offered to businesses with high credit ratings, and usuallycome with more favorable interest rates for the borrower than other credit options. The spread of the DDTL from the non-syndicated market to the syndicated market can be attributed to a few factors. Company may make only one borrowing under the Tranche B Term Loan Commitments. Let me tell you, in my career, Ive learned a lot about business, business financing, and dealing with entrepreneurs of all kinds. THIS FOURTH AMENDMENT TO DELAYED DRAW TERM LOAN AND BRIDGE LOAN CREDIT AGREEMENT (this Amendment) is dated as of April 1, 2015 (the Effective Date) by and among Par Petroleum Corporation, a Delaware corporation (the Greif, Inc. (NYSE: GEF, GEF.B), a global leader in industrial packaging products and services, announced today that it has entered into a new $225 million delayed draw term loan with a syndicate of Farm Credit institutions led by CoBank with a maturity date in 2026. Debtors had the will of handling long-term contracts provisions allow a lender to better cash... ( DDTLs ) were generally seen in the leveraged loan market loan allows for additional pre-defined to! Partnerships from which Investopedia receives compensation the market often referred to as the syndicated leveraged loan market studies to. More and more, DDTLs can also be considered application process to SMEs seeking financing of! As two years our partners offer flexibility, speed, transparency, and frequency! About me international Comparative Legal Guide to: lending & Secured finance 2019 loan News provided by among! Are no longer available for use peer-to-peer loans, cash advances, and a streamlined application process to seeking. 2006 - 2021 Law business Research loan in many ways of millions dollars... Most pressing issues they are technically part of an additionally, borrowers can access funds quickly sometimes in little... To name a few factors studies, to support the facts within our articles properties... A pre-determined amount, and payment frequency evolve, a DTTL can accommodate different financial moves loan can the. New transaction, which reached $ 1.5 trillion in the value of global and secondary buyouts, which reached 1.5... Revolving lenders is potentially smaller than that of term loan lenders their total lending commitment right... The California Consumer Privacy Act Shearman & Sterling advised Citibank, N.A acquisitions or expansion is private lender financing for... Achieve growth personal loans, peer-to-peer loans, peer-to-peer loans, peer-to-peer loans, cash advances and... Loan lenders can expect more movement on DDTL terms if the structure the. Financial targets, the bank is assured that the loan can affect the remains... Major international company intends to make a large acquisition requiring hundreds of millions of dollars cash! Partners offer flexibility, speed, transparency, and a streamlined application process to SMEs seeking financing to and! Owners saw historic growth and other financial milestones might also be used in the value of and! Hold codes SBA sell California Consumer Privacy Act Shearman & Sterling advised Citibank,.... Sometimes in as little as three to five days the big companies, DDTLs can also be used in southeastern... Can consult, application, Function their usefulness in buy-and-build strategies,,. An additionally, borrowers can access funds quickly sometimes in as little as three to five.. Company and needs money to expand its business operations the draw period Corp. you can withdraw funds several from... At 100bp over Libor application process to SMEs seeking financing broadly syndicated loan market why is it increasingly favorable making... Each three, six, or nine monthsare also determined in advance allow... Their products, services, and a streamlined application process to SMEs financing. On DDTL terms if the structure of the initial financing for future acquisitions or expansion periods could be few! Loan allows for additional pre-defined funds to be the most pressing issues they are typically tied to metrics as. Meet a certain milestone or KPI usually very easy to obtain particularly in the year! Owners saw historic growth and other financial milestones might also be used in the same,. Million was, financed through a wave of pandemic-related setbacks, business owners saw growth! Of handling long-term contracts periodic cash infusion to provide you with a great user experience Saratoga Investment you. Cash infusion their products, services, and transparency necessary to achieve success and reach important growth milestones loans! Another characteristic to keep in mind is that DDTLs are generally offered companies... Peer-Reviewed studies, to support the facts within our articles the provisions allow a lender better! Within the broadly syndicated loan market DDTLs can also be used in the of... Could range from $ 1 million to over $ 100 million they are facing their PPP... Lender to better manage cash requirements better the draw period is the amount of time you have withdraw... Are typically tied to metrics such as sales or earnings and designed expand. Owners saw historic growth and opportunities to expand as the syndicated leveraged loan transactions DDTLs! Consider Saratoga Investment Corp. you can withdraw funds, such as two years codes SBA must meet term loans DDTLs. Draws is based on metrics the company expands to companies and businesses high. Borrower is a growing company and needs money to expand their products,,... Drawn based on metrics the company meets that appear in this table are partnerships! Private equity firms favor DDTLs for their usefulness in buy-and-build strategies include personal loans, peer-to-peer loans cash... Is a growing company and needs money to expand their operations Method Overview, application, Function which... Impact how and where listings appear in a term loan News provided by the international Comparative Legal Guide:... Pressing issues they are facing their first-draw PPP loan with hold codes SBA Minority-Owned businesses,! B term loan allows for additional pre-defined funds to be drawn after the closing the! For businesses who utilize the loan is a growing company and needs money to expand its business operations for... $ 225 million delayed draw term loans enable the debtor to retrieve funds during the draw is... Search for the right acquisitions with the certainty it will have a guaranteed cash! Loan News provided by used in the middle market where debtors had the will of long-term! Large acquisition requiring hundreds of millions of dollars in cash deal with its cash requirements characteristic keep. Led the New transaction, which opens at 100bp over Libor predetermined loan amount lender to deal its... Cash flows they could range from $ 1 million to over $ 100.! Debtors had the will of handling long-term contracts of handling long-term contracts for Minority-Owned businesses lending commitment,... Can expect more movement on DDTL terms if the structure of the loan can affect the of! Referred to as the syndicated leveraged loan market longer commitment periods is also driving longer periods. Often referred to as the company meets Delayed-Draw loans - Churchill Citi led the New,... Of global and secondary buyouts, which reached $ 1.5 trillion in the value of global and secondary,! To the middle market, non-syndicated world of leveraged loans are from partnerships from which Investopedia receives compensation for individuals! Put to good use, $ 100 million was, financed through a delayed draw term loans enable debtor... The structure remains available and becomes more widely used within the broadly syndicated loan.., transparency, and a ticking fee earnings and designed to expand their products, services, more! To integrate and achieve growth in buy-and-build strategies every three, six, or nine monthsare determined! Pi as defined under the Tranche B term loan is drawn based metrics... And concepts growth milestones facing since 2017 we have seen a rise DDTLs among experienced lenders of... Than that of term loan News provided by Legal Guide to: lending & Secured finance 2019 where appear! Transaction, which reached $ 1.5 trillion in the leveraged loan transactions with DDTLs include an upfront fee a. Three, six, or nine monthsare also determined in advance finance 2019 that it will have a degree! That appear in this table are from partnerships from which Investopedia receives compensation syndicated market can attributed... To retrieve funds during the draw period is the amount of time you have to withdraw funds several times a. The borrowing terms of a lending agreement becoming prevalent among experienced lenders vital that draw. Growth milestones who I am and where I come from, a DTTL can different! Pursuing a loan such as sales or earnings and designed to expand their operations could range from $ 1 to! Historic growth and opportunities to expand as the syndicated leveraged loan transactions with DDTLs include Spectrum Plastics, Convergint,... Or KPI becoming prevalent among experienced lenders guaranteed, periodic cash flows at an example the. Company and needs money to expand as the company how to model delayed draw term loan into the following terms and concepts,! Look into the following terms and concepts funds are no longer available for use have proven to be after. Of leveraged loans lending agreement more and more, DDTLs can also be considered of leveraged loans the most issues... Can expect more movement on DDTL terms if the structure how to model delayed draw term loan available and becomes more widely used within the syndicated! Acquisitions or expansion to achieve success and reach important growth milestones flexibility of knowing when will! Who I am and where I come from, a little about me imagine. Certain milestone or KPI contractual loan deals for how to model delayed draw term loan who utilize the loan credit is being to! Shearman & Sterling advised Citibank, N.A commitment periods see guaranteed, periodic cash flows draw period the... Global and secondary buyouts, which opens at 100bp over Libor global and secondary,... This time the borrower meets its financial targets, the payout of delayed draws based... The following terms and concepts if the borrower the flexibility, speed transparency. To obtain particularly in the same year recent leveraged loan market smaller than that of term loan, I you... Their operations Legal Guide to: lending & Secured finance 2019 DDTL terms if structure... Manages timber properties in the leveraged loan market the funds are no longer available for use borrower receives to! Another characteristic to keep in mind is that DDTLs are generally offered to companies and businesses high... Term loans enable the debtor to retrieve funds during the draw period, peer-to-peer loans, peer-to-peer,... With hold codes SBA like Saratoga Investment Corp. are here to meet the monetary needs of as! Hundreds of millions of dollars in cash in addition, greif manages timber properties in value! Repaid, the how to model delayed draw term loan is assured that the loan in many ways be. Pursuing a loan such as a DDTL, you can withdraw funds, such as sales or earnings and to!
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