Financial Stress Test & Resilience Score

A decision-support stress test for CFOs, credit analysts and owners — scenarios, covenants and financial break points.

Analyse the firm’s current financial position and apply sales, margin, rate, FX and working-capital shocks together. This is a CFO decision-support tool, not a credit rating.

A core run needs sales, EBITDA, cash, total debt, interest and CFADS (or inputs to estimate CFADS).

A. Company information

Company name (optional) Sector Analysis period Company type

Sector is a hook for future threshold splits; it is not presented as a hard industry norm.

B. Financial data

Income statement

Net sales EBITDA EBIT Depreciation & amortisation (D&A) Interest expense Tax Net income (optional) Cost of goods sold (COGS)

Balance sheet

Cash and cash equivalents Trade receivables (optional) Inventories (optional) Trade payables (optional) Total assets (optional) Equity

Cash flow

CFADS CFADS method Cash flow from operations CapEx

C. Debt and funding structure

Short-term financial debt Long-term financial debt Total financial debt Annual principal repayment Annual interest payment Average effective interest rate (%) Floating-rate debt Fixed-rate debt Undrawn credit facilities

D. Working capital

DSO / days sales outstanding DIO / days inventory outstanding DPO / days payable outstanding

E. FX position

FX method

An FX move is not automatically an accounting loss; the result is an estimated economic/financial impact.

FX assets FX liabilities Hedged amount

F. Covenants

Net Debt / EBITDA ≤ Total Debt / EBITDA ≤ DSCR ≥ Interest coverage (EBIT) ≥ Minimum liquidity ≥ Minimum equity / net worth ≥

G. Stress scenarios

Assumptions (editable)

Mild stress

Sales change % EBITDA margin change (pp) FX increase % Interest increase (bp) DSO change (days) DIO change (days) DPO change (days)

Severe stress

Sales change % EBITDA margin change (pp) FX increase % Interest increase (bp) DSO change (days) DIO change (days) DPO change (days)

Crisis

Sales change % EBITDA margin change (pp) FX increase % Interest increase (bp) DSO change (days) DIO change (days) DPO change (days)

This tool is intended for financial analysis and scenario assessment. Results depend on the data and assumptions you enter. The financial resilience score is not a credit rating, an audit opinion, or investment or lending advice. Financing and risk-management decisions should also consider the firm’s contracts, sector conditions, tax effects and other specific facts.

Borrowing and Financing

Cash Flow and Working Capital

Financial Risk and Resilience

Macroeconomics and the CFO

Company Valuation and Financial Modelling

Capital Markets and Investors

Financial Management and Financial Thinking

Financial Stress Test & Resilience Score

Income statement

Balance sheet

Cash flow