Stock Markets February 12, 2026

Jefferies Lowers Rating on HgCapital Trust Citing Software Valuation Pressure and Layered Leverage

Analysts point to EV/EBITDA multiple compression in software indices and HGT’s multi-layered gearing as drivers of NAV downside scenarios

By Hana Yamamoto
Jefferies Lowers Rating on HgCapital Trust Citing Software Valuation Pressure and Layered Leverage

Jefferies downgraded HgCapital Trust to underperform from hold, flagging valuation compression in software company comparables driven by artificial intelligence-related market uncertainty and highlighting the fund’s layered leverage as a material risk to net asset value under a range of de-rating scenarios.

Key Points

  • Jefferies downgraded HgCapital Trust to underperform from hold due to software multiple compression and layered leverage concerns.
  • Public software benchmarks have seen significant EV/EBITDA de-rating year to date, with S&P Software and Services down ~4.3x and MSCI Europe Software and Services down ~4.1x.
  • Scenario analysis shows NAV per share could fall materially under multi-point EV/EBITDA de-rating, with current share price at 465p versus NAV scenarios.

Jefferies has moved HgCapital Trust (HGT) from a "hold" to an "underperform" rating, citing what its analysts characterize as a tightening of valuation margins across the trust’s software-heavy portfolio and heightened vulnerability from multiple levels of gearing within the capital structure.

The downgrade, issued on Thursday, follows a review of recent EV/EBITDA multiple moves in public software comparables and consideration of how those moves typically transmit to private portfolio company valuations, according to the analysts. Jefferies notes that after incorporating expected portfolio valuation declines, HGT shares are trading at what it views as a relatively narrow discount to net asset value.


Valuation moves in public software comparables

The report highlights substantial EV/EBITDA de-rating in public software benchmarks year to date. Specifically, the S&P Software and Services Index has seen an approximate 4.3x decline in EV/EBITDA terms, while the MSCI Europe Software and Services Index has experienced an approximate 4.1x fall. Jefferies attributes these moves to market concerns about the implications of artificial intelligence for the sector.

Using HgCapital Trust's guidance that 20%-40% of movements in public comparables generally flow through to portfolio company valuation multiples, the analysts calculate that roughly 0.8x-1.7x of multiple compression should be expected to show up in first quarter net asset value. Jefferies translates that compression into a 5%-11% decline in NAV, which would place shares at a 13%-7% discount to NAV under the scenarios modelled.


M&A and broader multiple-risk scenarios

Jefferies also warns that if current market conditions persist, transaction multiples in M&A could contract further, driving additional EV/EBITDA multiple compression and larger NAV reductions for the trust. The analysis uses an estimated average portfolio EV/EBITDA multiple of 24.7x as of December 31, 2025, and runs de-rating scenarios from 2x through 8x.

Under a 2x de-rating case, the report projects portfolio valuation falling from

Risks

  • Further EV/EBITDA multiple compression in software sector could deepen NAV declines, affecting technology and private equity exposure.
  • Layered gearing - including top-level RCF use, fund-level facilities and portfolio company leverage - raises liquidity and solvency risk if valuations keep falling, impacting financials and private equity funds.
  • Declining M&A transaction multiples would add pressure to exit valuations, increasing downside for investors exposed to software and related sectors.

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