14. LINES OF CREDIT

 

Principal due under the lines of credit was as follows at December 31, 2024 and December 31, 2023:

  

  

December 31,

2024

  

December 31,

2023

 
           
Lines of credit, 12%-18%  $6,850,000   $3,200,000 

 

Interest expense under lines of credit was $698,030 and $227,630 for the years ended December 31, 2024 and 2023, respectively.

 

The lines of credit are collateralized by the inventory of the Company.

 

 

EIGHTCO HOLDINGS INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

For the Years ended December 31, 2024 and 2023

 

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.