Module IV·Article V·~2 min read

Credit Analysis

Fixed Income: Advanced Level

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Credit Analysis

Fundamental Credit Analysis

Credit analysis is the process of assessing the ability and willingness of an issuer to service its debt. For the CIO, it is important to understand the methodology, even if the analysis is carried out by credit analysts.

Framework of Credit Analysis: The 4 C's

FactorQuestionsMetrics
Capacity (Ability)Can they pay?Cash flow, coverage ratios
Capital (Capital)What is the buffer for losses?Leverage, net worth
Collateral (Collateral)What do we get in default?Asset coverage, security
Character (Character)Do they want to pay?Track record, governance

Key Financial Metrics

MetricFormulaIG normHY norm
Gross LeverageTotal Debt / EBITDA3.0-6.0x
Net Leverage(Debt - Cash) / EBITDA2.5-5.0x
Interest CoverageEBITDA / Interest Expense> 5.0x2.0-4.0x
FFO/DebtFunds From Operations / Debt> 30%10-25%
FCF/DebtFree Cash Flow / Debt> 15%5-15%
Debt/CapitalDebt / (Debt + Equity)50-80%

Rating Agencies: Scales

CategoryMoody'sS&PFitchDescription
Investment GradeAaaAAAAAAHighest quality
Aa1/Aa2/Aa3AA+/AA/AA-AA+/AA/AA-Very high quality
A1/A2/A3A+/A/A-A+/A/A-Upper medium
Baa1/Baa2/Baa3BBB+/BBB/BBB-BBB+/BBB/BBB-Lower medium
High YieldBa1/Ba2/Ba3BB+/BB/BB-BB+/BB/BB-Speculative
B1/B2/B3B+/B/B-B+/B/B-Highly speculative
Caa/Ca/CCCC/CC/CCCC/CC/CSubstantial risk / Default
DDDDIn default

Split Ratings: Red Flags

When agencies disagree:

  • 1 notch — normal, different methodologies
  • 2+ notches — requires in-depth analysis
  • IG/HY split — critical to understand the reasons

Qualitative Factors

  • Business Risk — industry position, competitive advantages
  • Management Quality — track record, strategy, capital allocation
  • Governance — board independence, minority shareholder rights
  • Country Risk — for EM issuers
  • ESG Factors — growing influence on ratings

Credit Outlook and Watchlist

StatusMeaningInvestor Action
StableNo rating change for 12-24 monthsHold
PositivePossible upgradeConsider adding
NegativePossible downgradeEvaluate position size
Watch Positive/NegativeDecision within next 90 daysImmediate assessment

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