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  • April 2025
  • Case
  • HBS Case Collection

Japan Industrial Partners Powers the Leveraged Buyout of Toshiba

By: Brian K. Baik, Joseph Pacelli and James Barnett
  • Format:Print
  • | Language:English
  • | Pages:25
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Abstract

The case explores Japan Industrial Partners (JIP) $14 billion takeover of Toshiba Corporation (Toshiba). JIP was a private equity firm that took over the troubled electronics corporation in late 2023. The deal, which had been labeled one of the largest leveraged buyouts (LBOs) in Japanese history, would take one of the most well-known companies off the market as the private equity group sought to restructure it. The case provides an opportunity for students to critically evaluate the intrinsic value of Toshiba and evaluate the alternative bids that Toshiba received from other private equity firms. The case illustrates some of the valuation mechanics of valuing an LBO, which involve adjusting the target company’s capital structure and cost of capital to account for the influx of new debt on the balance sheet.

Keywords

International Accounting; Borrowing and Debt; Management Analysis, Tools, and Techniques; Ownership; Risk and Uncertainty; Strategy; Valuation; Leveraged Buyouts; Restructuring; Capital Structure; Cost of Capital; Private Equity; Bids and Bidding; Accounting Industry; Electronics Industry; Energy Industry; Manufacturing Industry; Semiconductor Industry; Asia; Japan

Citation

Baik, Brian K., Joseph Pacelli, and James Barnett. "Japan Industrial Partners Powers the Leveraged Buyout of Toshiba." Harvard Business School Case 125-055, April 2025.
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About The Authors

Brian K. Baik

Accounting and Management
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Joseph Pacelli

Accounting and Management
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