In brief

Private credit is lending negotiated outside broadly syndicated public debt markets. Investors may provide senior secured, unitranche, mezzanine, asset-backed or special-situations capital. Returns are generally driven by contractual interest and fees; outcomes depend on borrower cash flow, covenants, collateral and recovery.

AssetsNest research desk

The Owl view

Evidence checked · 7 August 2026

The lender's job is to be approximately right about the downside, because the upside is contractually capped. Underwriting starts with debt service and ends with the time, cost and control required to realise recovery.

ConfirmedQ3 2025
+74%

year-on-year India private-credit growth

Q3 deployment reached $2.4 billion across 31 deals.

Open source ↗
ConfirmedQ3 2025
46%

share of quarterly credit volume in one reported deal

Oaktree's $1.1 billion investment was large relative to the $2.4 billion total.

Open source ↗

Case file

Q3 2025

One deal dominated a quarter's credit statistics

The reported Oaktree financing involving Megha Engineering represented nearly half of the quarter's private-credit value. Market-level growth therefore needs a concentration adjustment before it becomes evidence of broad origination depth.

Volume data can hide deal concentration; position-level recovery analysis remains the real work.

What the market often misses

  • Cash coupon, PIK, OID and fees carry different liquidity and risk meanings.
  • Low historical defaults can reflect a young book or amendments that postpone recognition.
  • Sponsor ownership is not a guarantee of equity support.

Questions before acting

  1. What is fixed-charge coverage after a revenue and margin shock?
  2. What collateral can actually be sold, in which jurisdiction and how quickly?
  3. What amendment would preserve value, and what amendment would merely delay a default?

What this article establishes

  • A high coupon is compensation for risk, illiquidity and complexity—not free return.
  • Documentation and position in the capital structure shape recovery.
  • Cash interest, PIK, OID and fees must be separated when calculating returns.
  • The best underwriting starts with downside liquidity and debt-service capacity.

Why borrowers use private credit

Private lenders can move quickly, hold concentrated positions and tailor amortisation, covenants or acquisition financing. Borrowers pay for that flexibility through pricing, fees and lender protections.

The return stack

A loan’s gross return may combine a reference rate, credit spread, upfront original-issue discount (OID), arrangement or exit fees, and payment-in-kind (PIK) interest. PIK increases the claim but does not produce current cash and can signal constrained borrower liquidity.

Underwriting the downside

Start with free cash flow and fixed-charge coverage, then test revenue decline, margin compression and higher base rates. Estimate recovery from enterprise value or collateral after considering senior claims, enforcement costs and time.

Illustration

Coupon is not IRR

A ₹100 loan pays 10% cash interest, has 2% OID and a 1% exit fee after three years. Its gross IRR is higher than 10% because the lender deploys ₹98 and receives ₹101 principal at exit—but credit loss, fees to the fund and delayed recovery can reverse that uplift.

Compare the mechanics

StructureTypical positionPrimary risk lens
Senior securedFirst lienCash flow, collateral, covenant headroom
UnitrancheBlended first/second lien economicsLeverage and inter-lender structure
MezzanineSubordinatedEquity cushion and refinance path
Asset-basedBorrowing-base backedCollateral quality and advance rates

What can go wrong?

Risks to understand

01Borrower default

02Floating-rate debt becoming unaffordable

03Weak covenants or documentation

04Collateral value erosion

05Illiquidity and uncertain recovery timing

06Portfolio concentration

India lens

How to apply this from India

For rupee credit, model base-rate movement, refinancing availability and legal enforcement alongside issuer economics. Confirm whether returns quoted to an investor are gross asset yield or net fund return.

Primary sources & further reading

Dated primary or institutional material is separated from calculations labelled illustrative.

EY–IVCA — India PE/VC roundup, Q3 2025 SEBI — AIF activity statistics, quarter ended March 2025 How AssetsNest researches and labels evidence
Important information

AssetsNest Investor Services — ARN 318691. This article is for educational and informational purposes only. It is not personalised investment, legal or tax advice, an offer, recommendation or solicitation. Examples may be simplified. Investments involve risk, including possible loss of capital.