Debt & Liquidity

What a company owes, when it falls due, and what it can draw on: debt, leverage, maturities, covenants and liquidity.

Showing 4 articles

November 2026
How to Reconcile Total Debt Across Financial Statements and Footnotes
Why the debt number in a company’s balance sheet may differ from its contractual borrowings—and how to explain the difference.
Debt & LiquidityFinancial Reconciliation
November 2026
Debt Maturity Schedules: How to Identify Refinancing Risk
Why the timing of debt repayment may reveal financial pressure before traditional credit ratios do.
Debt & LiquidityRefinancing Risk
October 2026
Why net leverage tells you more than total debt
A big debt number alone says little. Here is the one ratio that puts it in context, and why you should always see the inputs behind it.
Debt & LiquidityLeverage Analysis
October 2026
Covenant headroom: the metric that warns you early
Most companies tell you they complied with their loan rules. What matters is how close they came to breaking them.
Debt & LiquidityFinancial Covenants

See how a report links every figure to its source, and lists what is missing.

How to Reconcile Total Debt Across Financial Statements and Footnotes