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Bullboard - Stock Discussion Forum Old PSG Wind-Down Ltd PSGLQ

"Old PSG Wind-down Ltd designs, develops, manufactures and sells performance sports equipment and related apparel for ice hockey and roller hockey, baseball and softball, lacrosse and soccer. Its brands include BAUER, VAPOR, SUPREME, and NEXUS."

GREY:PSGLQ - Post Discussion

Old PSG Wind-Down Ltd > Audit question mark
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Post by taketherisk on Aug 16, 2016 10:23am

Audit question mark

I am a CPA since 20 years, I assist at the audit committe a many public company. I do a small list of the question for PSG.

1) Bankrupt filling - for me doesn't work, the company have a good short term asset vs short term liabilites in Q-3. 


2) Debt Ratio - PSG have maybe debt ratio to meet, maybe the convenant are not meet at the year end. Also, the audit committe maybe look like if some element can reduce the interest rate, the convention look like than the % of interest are based on certain criteria, maybe some of them can be put outside of the calculation.

3) wrtie-off - impairment of goodwill and or trademark is under review.

4) onerous contract - the new shop model doesn't work anymore and PSG have to record a provion in the financial statement

5) going concern, the cash flow look like tight

based on my experience, I believe in the element 2, the point is the more complexe than all, you are a lot of discussion and bank take some time. This point look like not bankruptcy but renegociation of debt.
Comment by Toast2change on Aug 16, 2016 3:00pm
This is an internal audit by PSG's Board of Directors... PSG just appointed a new CEO and has been creating a lot of changes at the company. I've put my money on the thought that the new guy wants the numbers explained better so that when he makes the 10-K official it will be spotless. Remember this company has amazing brand recognition and is going into its season. It's gotten ...more  
Comment by pocotrader on Aug 17, 2016 7:26pm
the fear here is that something is really wrong and the company gets halted until they fix it
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