11.
Note Payable

On December 29, 2022, Viewpoint obtained a promissory note in the amount of $1.7 million for the purpose of purchasing land and a building in Coralville, IA. The note bears interest at 6.15% per annum and is collateralized by the property. The note requires monthly principal and interest payments, and a balloon payment of approximately $1.5 million is due on December 29, 2027.

The following table presents the current and long-term portions of the note payable (in thousands):

 

 

December 31,

 

 

December 31,

 

 

2025

 

 

2024

 

Note payable

 

$

1,625

 

 

$

1,677

 

Less: current portion

 

 

(56

)

 

 

(52

)

Note payable, long-term portion

 

$

1,569

 

 

$

1,625

 

 

The following table presents the future principal payments included in the Consolidated Balance Sheet related to the Company’s note payable as of December 31, 2025 (in thousands):

 

Year ending December 31:

 

 

 

2026

 

$

56

 

2027

 

 

1,569

 

Total

 

$

1,625

 

 

 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 26, 2025

About Debt Disclosures

Debt disclosures detail a company's borrowing structure — the types of instruments, interest rates, maturity schedule, and covenant restrictions that define its financial obligations and flexibility. This section is essential for assessing refinancing risk, interest rate exposure, and the margin of safety against financial distress.

Key signals: the maturity schedule reveals concentration risk — large maturities within 1-2 years during tight credit markets can force dilutive refinancing or asset sales. Compare the fair value of debt against carrying amount to gauge whether the market views the company's credit risk differently than the balance sheet suggests. Watch covenant compliance disclosures for tightening cushions, especially leverage and interest coverage ratios. Variable-rate debt exposure quantifies sensitivity to interest rate changes. Secured versus unsecured mix affects recovery rates and future borrowing capacity. Compare net debt-to-EBITDA against industry peers and covenant limits to assess financial health.