Investment Bank AffiliatedWound down

GS Capital Partners

GS Acquisition Holdings

SPACs Launched

3

Total Raised

$1.8B

Avg Investor Return

-38.0%

Bankruptcies

0

Summary

Goldman Sachs-affiliated SPAC vehicles that leveraged the bank's deal flow and reputation. While not the worst performers, the Goldman brand lent false credibility to the SPAC structure, and the bank profited handsomely from fees on both the underwriting and sponsor side.

SPAC Track Record

GSAH/Mirion Technologies
GSAH II
GSAH III

The Sponsor Economics

As a SPAC sponsor, GS Capital Partnersreceived a "promote" — typically 20% of the post-merger company's shares — for a nominal investment of roughly $25,000. Across 3 SPACs raising $1.8B, the promote shares were worth hundreds of millions at IPO prices, regardless of whether the merged companies performed well for public investors.

While investors saw an average return of -38.0%, the sponsor structure ensured that GS Capital Partners profited from the deals regardless of outcome — a fundamental misalignment of incentives that defined the SPAC era.