K'S Holdings (8282) · RiskRestated
Financial Covenants Associated with Syndicated Loans
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
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Risk of Loss of Benefit of Time Due to Breach of Financial CovenantsA theme 306 companies write about · 309 as a headwind · 0 as a tailwind
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- FY2026RestatedAnnual report
「上記の契約には、以下の財務制限条項が付されており、これに抵触し、多数貸付人の請求があった場合、期限の利益を喪失します。・各年度の決算期末日における連結の貸借対照表における純資産の金額を、その直前の決算期の末日又は2024年３月に終了する決算期の末日における連結の貸借対照表における純資産の金額のいずれか大きい方の75％以上に維持すること。・各年度の決算期に係る連結の損益計算書上の経常損益に関して、経常損失を計上しないこと。」
シンジケートローンに付された純資産維持条項75％以上および経常損失を計上しない条項を継続開示している。400億円のタームローンは実行済みで、コミットメントラインの借入実行残高は25億円である。 - FY2026-H1First statedAnnual report
「The amount of consolidated net assets on the balance-sheet date of each fiscal year must be maintained at no less than 75% of the higher of the consolidated net assets at the end of the immediately preceding fiscal year or at the end of the fiscal year ending March 2024. In addition, ordinary loss must not be recorded in the consolidated income statement for any fiscal year.」
The syndicated loan agreement includes covenants requiring net assets to remain at least 75% of the reference amount and prohibiting an ordinary loss.