D&M Company (189A) · FactFirst statedLatest Occurring Fact (2026-09-30): "Advanced"
Financial Covenants Attached to Borrowing Agreements
First written in FY2026. 3 of 5 entries say "Advanced", first in 2026-09-30. Latest entry: 2026-10-01.
5entries
1years
3from disclosures
How it moved
Same theme, other companies
Risk of Loss of the Benefit of Time Due to Breach of Financial CovenantsA theme 291 companies write about · 295 as a headwind · 0 as a tailwind
18 other companies' latest entry also says "Advanced".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 297 threads.Full recordFilings, disclosures and news, newest first
- 2026-10-01Advancedwww.nikkei.comIt was reported that the company had decided to borrow under 2 commitment line agreements subject to financial covenants, meaning that the conditions already disclosed had progressed to the stage of being applied to specific borrowings.
- FY2026First statedAnnual report
「The Company has entered into borrowing agreements containing financial covenants.」
For overdrafts, deed loans, commitment lines and other arrangements with city banks and other financial institutions, the Company discloses financial covenants relating to net assets, operating income or loss, ordinary income or loss, the interest coverage ratio, and the continuation of losses. - 2026-08-26First statedOccurring Fact
「For financial years ending after the financial year ending in May 2026, the amount of net assets in the consolidated balance sheet at the end of each financial year must be maintained at 75% or more of the amount of net assets in the consolidated balance sheet at the end of the financial year ended May 2025.」
For the commitment line agreement, the company disclosed for the first time financial covenants concerning maintenance of net assets, avoidance of losses for two consecutive periods in consolidated ordinary income, maintenance of excess assets and maintenance of positive operating income.