Close · Logistics & Distribution

Logistics & Distribution Deals: Working Capital Adjustments Done Right

Negotiating Working Capital Adjustments on logistics and distribution deals, with the structure protection and capital connectivity an independent sponsor actually needs.

EV range $12M to $140M EV EBITDA $3M to $22M Audience Buy-side / Sponsor
The deal context

Every logistics and distribution acquisition has its own gravity. Working Capital Adjustments is the workstream where independent sponsor counsel earns the seat.

The typical logistics and distribution platform sits at $12M to $140M EV with EBITDA in the $3M to $22M range. The thesis runs on regional acquisitions of brokerages, 3PLs, and last-mile operators. Fuel-volatile years make for clean entry multiples. Read the math, not the narrative.

The moves

How Working Capital Adjustments actually gets structured.

  1. Set the peg based on a trailing 12-month average, normalized for seasonality.

  2. Define each line item in the schedule, especially deferred revenue and accrued vacation.

  3. Cap the dispute resolution timeline at 30 days post-close.

  4. Build a true-up payment mechanism funded out of escrow.

  5. In logistics and distribution, layer in earnout indexed to gross margin, not revenue as part of the Working Capital Adjustments workstream.

The common mistake

Using an unadjusted average that ignores seasonality. You pay twice for the same cash.

Jason's take
"Working capital is where deals are won or re-traded after LOI. Read every line of the schedule."
Jason Powell · Working Capital Adjustments
Capital after close

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

Most independent sponsors solve the closing capital and then run into the post-close capital problem alone. The capital markets relationships that matter at month 18 are part of this practice.

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

Bring the logistics and distribution deal. Get Working Capital Adjustments done right.

Direct counsel from a securities and M&A attorney with billions in structured transactions, the independent-sponsor-native playbook, and the capital markets network that opens up post-close.