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Fictional document — demonstration example
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Rebuilt computation, tranche by tranche

Groupe Vaulnier, test date 30/06/2026 · fictional document

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TermTranche ATranche BTranche CRevolvingSourceSource date
Reported EBITDA 12 months (M€)44.0044.0044.0044.00Consolidated statements30/06/2026, deposited 14/08 18:04
Adjustments claimed (M€)9.909.909.909.90Breakdown of adjustments14/08/2026 18:04
Tranche cap on adjustments15 %20 %25 %15 %Agreement, schedule 930/06/2025, amendment n°1 of 14/03/2026
Adjustments retained (M€)6.608.809.906.60Computation, clause 1.1Rebuilt on 15/08/2026
Adjustments excluded (M€)3.301.100.003.30Computation, clause 1.1Rebuilt on 15/08/2026
Contractual EBITDA (M€)50.6052.8053.9050.60Computation, clause 1.1Rebuilt on 15/08/2026
Drawn outstandings (M€)216.30216.30216.30216.30Table of outstandings14/08/2026 18:04
Cash retained (M€)25.3025.3025.3025.30Table of outstandings, clause 1.114/08/2026 18:04
Net debt (M€)191.00191.00191.00191.00Computation, clause 1.1Rebuilt on 15/08/2026
Rebuilt leverage3.78x3.62x3.54x3.78xComputation, clause 24.2Rebuilt on 15/08/2026
Tranche leverage threshold4.25x4.75x5.00x4.25xAgreement, clause 24.230/06/2025
Absolute headroom0.47x1.13x1.46x0.47xComputationRebuilt on 15/08/2026
Relative headroom11.1 %23.8 %29.2 %11.1 %Computation, vigilance threshold 0.10Rebuilt on 15/08/2026
Interest charge 12 months (M€)14.8014.8014.8014.80Rate notices and schedule21/07/2026 10:12
Rebuilt interest cover3.42x3.57x3.64x3.42xComputation, clause 24.2Rebuilt on 15/08/2026
Interest cover floor2.50x2.50x2.50x2.50xAgreement, clause 24.230/06/2025
Springing test activatednot applicablenot applicablenot applicableyes — drawn at 46 %, trigger at 40 %Agreement, clause 24.2 (d)30/06/2025
Status returnedcompliantcompliantcompliantcompliantEngine v1.0.0, rule R1015/08/2026
Priority returnedP4P4P4P4Engine v1.0.0, rule R1015/08/2026
Participation held by the fund7.5 %22.0 %18.0 %6.0 %Register of participations07/09/2026
Fund outstanding on the tranche (M€)3.9422.009.000.83Register of participations07/09/2026

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