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Atlas_CreditSpread_FY2026.xlsx - Excel
Borrower Financial Spread & Covenant Analysis
Atlas Manufacturing Group, LLC — Senior Secured Credit Facility ($185M)
March 2026
Line ItemFY 2023AFY 2024AFY 2025AFY 2026EYoY ΔCovenant
Income Statement
Net Revenue$389.4$412.8$438.5$451.2+2.9%
COGS(248.6)(267.4)(289.2)(301.8)+4.4%
Gross Profit$140.8$145.4$149.3$149.4+0.1%
SG&A(64.2)(68.5)(72.1)(74.6)+3.5%
EBITDA$94.8$95.1$96.0$96.2+0.2%
D&A(16.8)(18.2)(19.5)(21.4)+9.7%
Interest Expense(15.2)(19.8)(26.7)(34.4)+28.8%
Net Income$48.3$42.6$35.1$28.8−18.0%
Balance Sheet
Total Debt$228.5$266.3$316.8$355.9+12.4%
Cash & Equivalents$52.4$42.1$34.6$28.3−18.2%
Net Debt$176.1$224.2$282.2$327.6+16.1%
Key Credit Ratios
Total Debt / EBITDA2.4x2.8x3.3x3.7x≤ 4.00x
EBITDA / Interest6.2x4.8x3.6x2.8x≥ 3.00x
Fixed Charge Coverage2.4x2.1x1.8x1.6x≥ 1.25x
Current Ratio1.8x1.6x1.4x1.3x≥ 1.10x
Cash Flow
Operating Cash Flow$82.6$78.2$74.5$71.8−3.6%
Capital Expenditures(18.1)(22.4)(38.6)(42.1)+9.1%
Free Cash Flow$64.5$55.8$35.9$29.7−17.3%
FCF / Total Debt28.2%21.0%11.3%8.3%≥ 10.0%
Liquidity
Revolver Availability$50.0$45.0$38.2$32.5−14.9%
Total Liquidity$102.4$87.1$72.8$60.8−16.5%
Liquidity / Revenue26.3%21.1%16.6%13.5%≥ 12.5%
Days Cash on Hand49372923≥ 20