6.     NIL COUPON NON-REDEEMABLE CONVERTIBLE UNSECURED LOAN NOTES

 

At December 31, 2025 and 2024, we had a principal amount of $76 of nil coupon non-redeemable convertible unsecured perpetual loan notes (Loan Notes) outstanding. The Loan Notes are convertible at any time into common stock at rates of $6.50 and $11.43 per share, depending on the note. As of December 31, 2025, the nil coupon loan notes were convertible into 6,715 shares of common stock. Based on our closing stock price of $1.56 at December 31, 2025, the aggregate fair value of the common stock that the holders would receive if all the loan notes were converted would be approximately $10, which is less than the principal amount of the loans outstanding as of that date. The Loan Notes bear no interest and have no maturity date. They are repayable in the event of our dissolution and the holders do not have the option to cash-settle the notes. Accordingly, they have been classified within stockholders’ equity in the accompanying balance sheets. The notes do not hold distribution or voting rights unless and until converted into common stock.

 

For the years ended December 31, 2025 and 2024, there were no Loan Notes repurchased by the Company.

Historical Timeline

Fiscal YearFiled
2025Mar 3, 2026Showing above
2024Mar 4, 2025
2023Mar 11, 2024
2022Mar 7, 2023
2021Mar 8, 2022
2020Mar 15, 2021
2019Mar 12, 2020
2018Mar 14, 2019
2017Mar 12, 2018
2016Mar 14, 2017
2015Mar 24, 2016

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.