Logitech's SEC filings indicate that the Slim Devices acquisition
included an "earn-out" provision based on calender 2009 revenue. It's
public information, and has likely been around for a few years. Forgive
me if previously discussed here - if so, I missed it.

A few interesting points - 

1. Contingent payment (known as "earn-out") could be due in 2010 based
on calender 2009 revenue. Max of $89.5 million, which is very large
compared to down payment of $20.6.  

2. Earn-outs are used to when seller thinks the business is worth more
(due to future potential) than the buyer. So buyer says, "if you're
right, we're happy to pay more", and the numbers are negotiated.

3. Buyers use earn-outs as a means to keep founders/management in place
for a transitionary period.

4. Nothing due if revenue is less than $40 million. Since earn-out
targets are (by definition) a stretch, it gives an indication that the
SB business was likely much less than this at acquisition time.

My commentary - not unusual to see rabbits get pulled out of hats to
achieve earn-out formulas. It makes one wonder if any
product/promotion/services/bundling will be announced to help boost
revenue? Or, was Boom the last arrow in the quiver and what remains is
just sales and marketing to get the best possible results? 

Note that it is not unusual to see founders leave after earn-out
periods pass. Also not unusual for founders to share a portion of
earnout with key employees, and for them to similarly leave if a big
payout results.


-- 
Goodsounds
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