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// HIGHBANKISSUE 04 · ON THE BOOK

Highview Industries Ltd

PRECISION SHEET METAL · HAMILTON

A precision engineering business growing on three-year supply agreements, with 78% of the coming year already contracted. The same facility increase Pacific Premium asked for, on a file where every indicator points the other way.

COMPOSITE TEACHING CASE

Highview Industries Ltd is a fictional construction. The figures, relationships and decisions on this page are illustrative — built for teaching, not drawn from any real borrower or transaction.

// WHAT WAS ASKED

THE REQUEST
Existing
US$2.5m revolver
Requested
US$4.0m revolver
Timing
Two weeks, no drama
ON THE FILE
Revenue
US$38m, up 36% in two years
EBITDA margin
12.4%, up 80 bps
Operating cash flow
US$2.1m, growing with revenue
Debtor days
44, up 2
Contracted for FY26
78%, on three-year agreements

// WHAT THE BANK DID

Approved as requested. A clean yes, quickly — the mirror of Issue 01 and the reason the framework has to cut both ways.

The reasoning is in the file itself — the four options that were on the table, how readers answered, and the senior banker's read of the same numbers.

Open issue 04

// READ FROM OTHER CHAIRS

The same file, and the same week, from the chairs of the people on the other side of it.

Nothing further is recorded here about Highview Industries. This record holds published files only — when the business next appears in an issue, its entry grows.

ALL OF HIGHBANK