[Proposal] Precession Capital - Portfolio Manager: Small Business Receivables Pool 1

Introduction

Precession Capital Management (the “Manager”) is a New York based SEC-regulated fund manager specializing in asset-backed securities and structured transactions across consumer, real estate, and commercial asset classes. Our experience through macroeconomic cycles and across asset classes influences how we view risk vs reward and how we manage our investments. Precession typically contributes equity or ‘first-loss capital’ in every deal we manage.

What we do

Precession believes that the TrueFi platform is an ideal ecosystem to launch transactions suitable for institutional investors seeking access to traditional assets in DeFi markets. Over the next year we plan to manage 3-4 pools of “real world assets” on the TrueFi platform totaling between $75mm and $100mm in assets. The Small Business Receivables Pool 1 transaction is comprised of small and medium size enterprise (“SME”) receivables (the “Assets” or “Receivables”) originated by a specialty lender (the “Originator”) with several decades experience in both origination and servicing. Precession will utilize borrowed funds from TrueFi lenders to partially finance a portfolio of these assets at a maximum advance rate of 75%. Precession will finance the first-loss or equity component of the transaction. TrueFi investors will earn a preferred return and be protected by the equity cushion. This transaction will feature an initial target pool size of 10mm USDC, but can be increased over time subject to the discretion of the Manager.

The Precession management team has decades of experience in commercial, consumer, and real estate based lending and investing. We seek out assets that we believe offer attractive risk vs reward profiles. We create investment structures that offer adequate protection to senior investors through legal structures as well as cashflow mechanisms. As with all of Precession’s managed transactions, we will contribute a significant amount of our own capital as subordinate or “first-loss” equity into the transaction. This aligns interests and offers a meaningful layer of protection to senior lenders.

Portfolio description

The portfolio will have a two year initial life and an initial maximum size of 10,000,000 USDC, both of which may be extended or increased over time. Loans from TrueFi Lenders will be drawn bi-weekly or monthly in amounts to be determined by the Manager until the maximum pool size is reached and the pool is closed to new Lenders. Each loan will feature a 2 term and coupon payments of 9%, payable monthly.

Assets in the Portfolio will consist of small and medium size business loans and receivables originated by a company (the “Originator”) unaffiliated with Precession Capital Management. This Originator was founded in 2012, is licensed as a lender in the state of California, and serves business clients across the U.S. Average asset sizes are approximately $30,000 and average net interest collected after servicing is approximately 13%. (see chart below) These business clients are generally diversified, and the majority are considered service-oriented enterprises. (see chart below)

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The Manager has recommended that TrueFi allocate $TRU incentives to lenders to increase their expected total return. TrueFi has an interest in attracting Real World Assets and Managers that specialize in such assets to the platform. Incentives are an important way to grow TVL and transaction volume in this emerging and competitive ecosystem.

Transaction structure

Small Business Receivables Pool 1 will represent the senior interest in the underlying pool of Small Business Receivables. Cash from Collections will first be allocated to pay the TrueFi Lenders interest before being recycled into new asset originations. At maturity, the TrueFi Lenders will receive their full principal back before the equity may receive its share of excess cashflow from collections. In the event of shortfalls or losses, the TrueFi Lenders are protected by a minimum 25% cushion from the equity component of the structure. (see chart below) Precession believes that the average Loan-to-Value (“LTV”) ratio will be below 75% immediately following the first asset purchase date and will decline over the life of the transaction.

The terms of the agreement between Precession and the Originator are structured to provide a high level of security to Precession and in turn, TrueFi investors. The Originator will place all Receivables into a bankruptcy-remote SPV and an all-assets lien will be placed on the Originator. Personal guarantees will be provided by senior management. Certain financial covenants will govern unrestricted cash, tangible net worth, and collateral coverage ratios. Eligibility criteria will govern which loans may be included in the borrowing base. If any triggers or thresholds are breached, the Originator must pay the balance of the facility down, thereby maintaining an LTV of 75% or less for the entirety of the transaction. We expect the actual LTV to be below this, however, and to average 65% for the life of the transaction. (see transaction structure diagram below)

Socials

website: www.precessioncap.com
twitter: @precessioncap

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Super excited to have you on board, thank you for the detailed post Precession Capital team!!

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Thanks for the excellent post. Best of luck to the Precession team on this first opportunity!

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Thank you for your post.

What is your current AUM?

@Codeknight
We are a new fund with $40mm currently and growing. We have tempered our growth targets due to recent market uncertainty, but are anticipating having over $100mm by 2023.

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Collateral Update

As the macroeconomic environment has weakened and credit spreads have begun to widen, Precession has been able to source higher quality assets. We have identified $10mm in initial SME assets for Pool 1. These receivables are backed by ERC tax credits payable by the IRS. The IRS typically remits payments in 6-8 months, but can take up to 10 months in some cases. In order to avoid an unfunded liability, we are requesting a 1-year loan commitment.

The originator of these assets is a CPA firm with over $200mm in originated tax credits payable by the IRS to its SME (small and medium enterprise) clients. In lieu of waiting 6 months or longer to receive these tax refunds, many SME clients have elected to receive a discounted value upfront. The loan proceeds will fund this upfront amount and be covered by at least 2x (200%) of the face amount of future receivables. Historically 90% of proceeds are received by month 9. We believe this high level of overcollateralization provides sufficient cashflows to cover all debt payments.

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Could we get a copy of your Form CRS?

Yes, please use the following link to view our Form CRS here

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