LOI · Food & Beverage

Food & Beverage Earnout Structures: An Independent Sponsor's Counsel

Structuring Earnout Structures on food and beverage deals, with the structure protection and capital connectivity an independent sponsor actually needs.

EV range $10M to $120M EV EBITDA $2M to $20M Audience Buy & Sell-side
The deal context

Every food and beverage acquisition has its own gravity. Earnout Structures is the workstream where independent sponsor counsel earns the seat.

The typical food and beverage platform sits at $10M to $120M EV with EBITDA in the $2M to $20M range. The thesis runs on CPG roll-up or co-packing platform with regional bolt-ons. Treat trade spend like a working capital item, not a marketing line. The valuation moves accordingly.

The moves

How Earnout Structures actually gets structured.

  1. Tie the earnout to gross profit or contribution margin, not revenue, to avoid sandbagging.

  2. Cap the earnout window at 24 months. Anything longer is a litigation risk.

  3. Build acceleration on a change of control or buyer-driven operational change.

  4. Name an arbitrator and the accounting standard in the agreement.

  5. In food and beverage, layer in co-pack capacity agreement re-papered as part of the Earnout Structures workstream.

The common mistake

Drafting the earnout in three paragraphs. Earnouts are the second-most-litigated provision in M&A.

Jason's take
"If the earnout could be measured by a teenager with a spreadsheet, you wrote it well."
Jason Powell · Earnout Structures
Capital after close

The deal is one thing. The capital that opens up after close is another.

Capital after close is where the IRR actually gets made. The right introductions at month nine through month thirty are where this practice works as hard as it does at the LOI.

MONTH 18
Senior refi
MONTH 24
Dividend recap
MONTH 36
Growth equity
YEAR 4–5
Strategic exit
TALK TO JASON

An LOI on the desk, a food and beverage target, and a Earnout Structures question worth a real conversation.

Twenty minutes of practitioner-grade input from a securities attorney whose first move is to read the deal, not the engagement letter.