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Module 6 · Comparing strategies

6.1 Return, risk and loss profiles side by side

20 min read

The course so far has taken private credit apart one strategy at a time. This lesson puts the pieces back together. It compares every strategy on the same few questions: what the lender is relying on, where it ranks, how it makes money, how it loses money, how easily the position can be sold, and how much it suffers in a downturn.

That's how allocators, consultants and investment committees see private credit. An LP-side analyst comparing a senior direct lending fund with an asset-based finance fund needs a common frame. So does a product or IR team explaining where a new fund fits. The comparison below is qualitative and illustrative: it describes how strategies commonly behave, but individual funds and deals vary widely.

The strategies side by side

The two tables below cover the strategies from lessons 1.1 to 5.3. "Liquidity" means how easily a lender could sell the position; almost all private credit is illiquid, so the column mostly shows degrees of "low." "Cycle sensitivity" means how much losses tend to rise in a recession.

How each strategy earns its return

Strategy (lesson) Lends against Seniority Return mainly from
Sponsor direct lending (1.1) Cash flow of a sponsor-owned company Senior secured Spread and fees
Non-sponsor direct lending (1.1) Cash flow of a founder or family business Senior secured Spread and fees, often tighter terms
Unitranche last-out (1.2) The same collateral as the first-out First lien, paid after the first-out Higher spread than first-out
Second lien (2.1) Company value, shared collateral Secured, behind first lien Higher spread
Mezzanine (2.1) Company value below the secured debt Subordinated, usually unsecured Cash and PIK interest, sometimes warrants
Holdco PIK and preferred equity (2.2) Equity value of the operating company Structurally subordinated PIK interest or dividends
Distressed (2.3) Recovery value of a stressed company Varies with the debt bought Discount to par
Rescue financing (2.4) Company assets, often with priority Often super-senior High pricing, fees, sometimes equity
Asset-based lending (3.1) Receivables and inventory Senior secured Spread and fees
Asset-backed finance (3.2) Pools of loans, leases or royalties Senior tranche above first-loss equity Spread
Venture and growth debt (3.3) Enterprise value and investor support Usually senior secured Interest, fees and warrants
Niche strategies (3.4) Legal claims, insurance risks, goods, aircraft, ships Varies Varies, often fees or a share of outcomes
Senior real estate debt (4.1) A property and its NOI Senior mortgage Spread
Real estate mezzanine and bridge (4.1) Owner's equity; properties in transition Behind the senior loan Higher spread and fees
Infrastructure debt (4.2) Contracted or regulated cash flows Usually senior Spread
Subscription lines (5.1) LPs' uncalled commitments Senior Spread
NAV loans (5.2) A fund's portfolio Behind portfolio companies' debt Spread
GP financing (5.3) Fee income and fund distributions Senior at the manager Spread

How each strategy loses money

Strategy (lesson) What drives losses Liquidity Cycle sensitivity
Sponsor direct lending (1.1) Weak performance; loose terms Low Moderate
Non-sponsor direct lending (1.1) Weak performance; key people Low Moderate
Unitranche last-out (1.2) Lower recoveries than the first-out Low Moderate to higher
Second lien (2.1) Thinner cushion; lower recoveries Low Higher
Mezzanine (2.1) Low recoveries Low Higher
Holdco PIK and preferred equity (2.2) Little value left after operating company debt Very low High
Distressed (2.3) Overpaying; lower or slower recovery Low to moderate High, but downturns create opportunities
Rescue financing (2.4) The business fails anyway Low Opportunities rise in downturns
Asset-based lending (3.1) Collateral quality, fraud Low Lower to moderate
Asset-backed finance (3.2) Pool losses beyond the first loss; the originator Low to moderate Depends on the assets
Venture and growth debt (3.3) Company runs out of cash Low High, tied to venture funding
Niche strategies (3.4) Specialist risks; hard-to-value assets Very low Often lower
Senior real estate debt (4.1) Fall in property value Low Moderate
Real estate mezzanine and bridge (4.1) Thin cushion; business plan fails Low Higher
Infrastructure debt (4.2) Construction problems; CFADS shortfall Low Lower
Subscription lines (5.1) LPs failing to fund; document flaws Low, but short term Lower
NAV loans (5.2) Fall in NAV; slow exits Low Moderate to higher
GP financing (5.3) Weak fundraising; key people leaving Very low Moderate

A few patterns stand out:

  • Lower in the stack means more of the return is back-ended. Senior lenders are paid mainly in cash each quarter. Mezzanine, holdco PIK and preferred equity rely more on PIK interest, warrants or a payoff at exit, so more of the return depends on the end of the deal going well.
  • Some strategies lend against the company; others lend against assets or contracts. Direct lending, second lien and mezzanine depend on a company's cash flow and value. ABL, asset-backed finance, real estate, infrastructure and fund finance depend on specific assets, pools or contracts. That changes what the lender underwrites and what it can recover.
  • Opportunistic strategies behave differently in a downturn. Distressed and rescue lenders can lose money on existing positions, but recessions also create their best buying opportunities.

Expected loss by strategy

PC101 4.1 gave a simple formula for the expected annual loss on a portfolio:

Annual loss rate ≈ default rate × (1 − recovery rate)

The following example is illustrative. Using illustrative inputs for three strategies:

Strategy Default rate Recovery rate Loss given default Expected annual loss
Senior direct lending 2% 70% 30% 2% × (1 − 70%) = 0.60%
Mezzanine 4% 40% 60% 4% × (1 − 40%) = 2.40%
Senior ABF tranche 1% 80% 20% 1% × (1 − 80%) = 0.20%

These inputs are chosen to show how position drives losses, not to describe any market. The mezzanine loss is four times senior direct lending's, because it's assumed to default twice as often and to lose twice as much when it does (60% of the claim against 30%). The senior ABF tranche has the lowest loss because first-loss equity and excess spread sit beneath it (lesson 3.2), so it's hit less often and recovers more.

Why a higher yield isn't automatically a better return

A strategy's yield has to pay for its losses before it pays the investor. Using the illustrative yields that lesson 6.2 uses for the same strategies, 10% for senior direct lending and 13% for mezzanine:

Senior direct lending Mezzanine
Yield 10.0% 13.0%
Expected loss 0.6% 2.4%
Return after expected losses 9.4% 10.6%

On these averages, mezzanine earns 1.2 percentage points more after losses, not the 3.0 points its yield suggests.

Averages can hide the worst years. PC101 4.1 showed that losses rise sharply when default rates rise and recoveries fall together. Suppose a recession doubles each strategy's default rate and cuts recoveries: senior direct lending to 4% defaults and 50% recovery, mezzanine to 8% defaults and 20% recovery. The illustrative results:

Recession case Senior direct lending Mezzanine
Expected loss 4% × (1 − 50%) = 2.0% 8% × (1 − 20%) = 6.4%
Return after losses 8.0% 6.6%

In the recession case, the lower-yielding strategy returns more. That's the point allocators keep in mind: extra yield is payment for extra risk, and whether it's enough depends on how the strategy behaves when defaults cluster, not on the average year. It also ignores fees, which can differ by strategy, and the other risks lesson 6.2 discusses.

Key terms

  • Seniority: Where a claim ranks in repayment; senior claims are paid first.
  • Return driver: The main source of a strategy's return, such as spread, fees, PIK, equity upside or a discount to par.
  • Liquidity: How easily a position can be sold at a fair price.
  • Cycle sensitivity: How much a strategy's losses tend to rise in a recession.
  • Expected annual loss: The average yearly loss rate, approximated as default rate × (1 − recovery rate).
  • Return after losses: Yield minus expected losses, before fees.

Key takeaways

  • Every strategy can be described by what it lends against, where it ranks, how it earns, how it loses, how liquid it is and how it behaves in a downturn.
  • With illustrative inputs, expected annual losses are 0.60% for senior direct lending, 2.40% for mezzanine and 0.20% for a senior ABF tranche.
  • A 13% mezzanine yield less 2.4% losses returns 10.6%, only 1.2 points more than senior direct lending's 9.4%.
  • In a recession case, mezzanine's return after losses (6.6%) can fall below senior direct lending's (8.0%).
  • Higher yield pays for higher risk; judge it against losses in bad years, not just the average.

This lesson is for educational purposes only and is not investment advice.

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Check your understanding

Question 1 of 4

Using PC101 4.1's formula, what is the expected annual loss rate on a mezzanine portfolio with a 4% default rate and a 40% recovery rate?

Question 2 of 4

Senior direct lending yields 10% with an expected loss of 0.6%, and mezzanine yields 13% with an expected loss of 2.4%. In a recession, senior losses rise to 2.0% and mezzanine losses to 6.4%. What is each return after losses in the recession?

Question 3 of 4

Which strategy mainly earns its return from buying debt below par and recovering more than it paid?

Question 4 of 4

A senior asset-backed finance tranche has a 1% default rate and an 80% recovery rate. Why can its expected loss (0.20%) be lower than senior direct lending's (0.60%)?