CHANGE Holdings (3962) · RiskRestated
Risk of non-compliance with financial covenants on borrowings
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
4years
0from disclosures
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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
44 other companies' latest entry also says "Restated".
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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
- FY2026RestatedAnnual report
「As of the end of the current consolidated fiscal year, the company has determined that it is not in breach of the financial covenants under the relevant loan agreement and that there are no signs that compliance with those covenants will become difficult.」
The company continues to report compliance with financial covenants requiring the maintenance of net assets at 75% or more and the avoidance of operating losses for 2 consecutive periods. - FY2023First statedAnnual report
「Some of the company's bank borrowings are subject to financial covenants requiring, among other things, that profit for the year in the consolidated income statement not be negative for 2 consecutive periods and that a certain level of capital be maintained. The company is complying with these financial covenants.」
The company has for the first time explicitly identified as a risk-related matter that some bank borrowings are subject to financial covenants requiring the avoidance of losses for 2 consecutive periods and the maintenance of a certain level of capital.