← All nine problems
Covenants under pressure

How bad are things, really?

The earlier the honest assessment, the more options stay open.

The standoffa covenant renegotiation reshaped by both sides’ real alternatives
10 yearsof dead stock convertible to cash
$1Mof tax exposure surfaced in a structure nobody owned

A covenant test is approaching.

On paper, the bondholders held all the power.
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Covenant stress is a negotiation, not a verdict, and the analysis going in sets the foundations for the terms coming out. We map both sides’ real alternatives across the full capital structure, complementing the finance team rather than duplicating it.

PE portfolio company · Covenant renegotiation

Standoff

A delayed contract renegotiation threatened a covenant test while the underlying EBITDA outlook was unchanged. On paper the bondholders held all the power; in practice their hand was weaker than it looked, and a sober reading of both sides’ real alternatives reshaped the renegotiation. The bondholders took a few basis points and relaxed the covenants, giving the company a cushion of extra headroom. A potential crisis turned into a win-win.

The full story →

Cash is tighter than the P&L says it should be.

Ten years of Christmas inventory, held at acquisition cost.
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Under stress, the balance sheet is a reserve. The same segmental analysis that finds profit can find pockets of available working capital.

Retail turnaround · Working capital

10 years

One retail turnaround identified ten years of seasonal inventory held at cost of acquisition. Clearing it hit the P&L but reduced storage costs and converted the dead stock into much-needed cash.

The structure was set up correctly. It has drifted since then.

A structure built for losses, never revisited for profits.
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Financial structure rewards ongoing attention and punishes the assumption that, because it was set up correctly at the start, it will look after itself.

Media · Transfer pricing

$1M

A transfer pricing structure built for multiple loss-making entities had not been revisited as those entities reached profit, leaving $1M of tax exposure in a gap that sat somewhere between the legal and finance functions. Until the size of the prize became clear, transfer pricing did not need an owner.

The full story →

The directors may be closer to the line than they realise.

In Europe, a non-executive who does nothing can be personally liable.
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I have helped CEOs and shadow directors through the zone of insolvency across complex group structures: creditor dynamics, directors’ duties, and cash discipline handled alongside the strategic answer. In the US, non-executives are broadly shielded by the Business Judgment Rule. In European entities, inaction can trigger personal civil liability for company debts and criminal charges, with only marginal help from D&O insurance. Senior managers can find they are shadow directors, bound into the same duties without ever having been appointed.

The method in full, in the investment lifecycle article: Financial Structure.

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