Treasury Management

Cash, FX, payments & borrowing

John Trader

Metals Desk

Total Cash Position

$21,570,000

Across 3 accounts

FX Exposure

$4,800,000

Unhedged notional

Pending Payments

1

Awaiting approval

Available Credit

$12,300,000

Across 2 facilities

90-Day Cash Flow Forecast

DateDescriptionCurrencyTypeAmountStatusTrade Ref
Jun 3, 2026Copper sale proceeds - GlencoreUSDRECEIPT+$2,350,000CONFIRMEDTRD-2026-0012
Jun 5, 2026Freight payment - Maersk vessel MV PacificUSDPAYMENT-$185,000CONFIRMEDTRD-2026-0012
Jun 12, 2026Corn purchase - ADM TradingUSDPAYMENT-$1,475,000FORECASTTRD-2026-0018
Jun 18, 2026Aluminium sale - Trafigura EUR trancheEURRECEIPT+€1,820,000FORECASTTRD-2026-0021
Jun 25, 2026Insurance premium - Lloyds marine cargoGBPPAYMENT-£42,500CONFIRMEDTRD-2026-0015
Jul 1, 2026Palm oil sale - Wilmar SingaporeSGDRECEIPT+SGD 3,150,000FORECASTTRD-2026-0024
Jul 10, 2026LC drawing - HSBC copper facilityUSDPAYMENT-$950,000FORECASTTRD-2026-0027
Jul 18, 2026Nickel sale proceeds - BHP BillitonUSDRECEIPT+$4,200,000FORECASTTRD-2026-0030
Aug 1, 2026Facility interest payment - Deutsche BankEURPAYMENT-€62,500FORECASTFAC-2026-002
Aug 15, 2026Wheat sale - Cargill EUR contractEURRECEIPT+€980,000FORECASTTRD-2026-0033

Cash Flow Summary

CurrencyExpected ReceiptsExpected PaymentsNet PositionVariance
USD+$6,550,000-$2,610,000+$3,940,000+$120,000
EUR+€2,800,000-€62,500+€2,737,500-€45,000
SGD+SGD 3,150,000-SGD 0+SGD 3,150,000+SGD 0
GBP+£0-£42,500-£42,500-£8,200

FX Coverage

Currency PairDirectionNotionalSpot RateForward RateMaturityStatus
USD/EURSELL$2,500,0001.09201.0885Jun 30, 2026HEDGED
USD/EURBUY$450,0001.09201.0900Jul 15, 2026OPEN
USD/SGDBUY$3,150,0001.34201.3380Jul 1, 2026OPEN
EUR/GBPSELL$850,0000.86400.8625Jun 25, 2026HEDGED
USD/GBPSELL$1,200,0000.79200.7905Aug 15, 2026OPEN

USD/EUR

85%

Adequately hedged

USD/SGD

60%

Partially hedged

EUR/GBP

100%

Adequately hedged

USD/GBP

40%

Under-hedged

Bank Accounts

BankAccountCurrencyBalanceAvailableTypeSWIFTLast Updated
HSBC
4021-8834-5501USD$12,450,000$11,800,000OperatingHSBCGB2LXXXMay 31, 2026
Deutsche Bank
DE89-3704-0044-0532EUR€5,280,000€5,280,000OperatingDEUTDEFFXXXMay 31, 2026
DBS
0029-0034-881SGDSGD 3,840,000SGD 3,640,000OperatingDBSSSGSGXXXMay 31, 2026

Payment Queue

ReferenceTypeBeneficiaryAmountCurrencyStatusCreatedActions
PMT-2026-0041SWIFTMaersk Line A/S$185,000USDPENDING APPROVALMay 30, 2026
PMT-2026-0042SEPASGS Inspection Services€12,500EURAPPROVEDMay 29, 2026Awaiting settlement
PMT-2026-0040SWIFTADM Trading International$1,475,000USDSETTLEDMay 28, 2026Completed

Borrowing Facilities

Revolving Commodity Finance Facility

HSBC Bank plcRevolving Credit

Utilization$15,500,000 / $25,000,000 (62%)

Available

$9,500,000

Interest Rate

SOFR + 175bps

Maturity

Mar 15, 2027

Covenants

Current Ratio
Target: >= 1.25xActual: 1.42xCOMPLIANT
Debt/Equity
Target: <= 3.0xActual: 2.1xCOMPLIANT
Minimum Net Worth
Target: >= $10MActual: $14.2MCOMPLIANT

Borrowing Base

Collateral TypeDescriptionGross ValueAdvance RateEligible Value
InventoryCopper warehouse receipts - LME approved$8,500,00085%$7,225,000
ReceivablesInvestment-grade counterparty receivables$12,000,00090%$10,800,000
InventoryCorn - CBOT deliverable grade$3,200,00075%$2,400,000
Total Eligible$20,425,000

Trade Finance Facility

Deutsche Bank AGTerm Loan

Covenant Breach
Utilization€7,200,000 / €10,000,000 (72%)

Available

€2,800,000

Interest Rate

EURIBOR + 200bps

Maturity

Dec 31, 2026

Covenants

Interest Coverage
Target: >= 3.0xActual: 4.2xCOMPLIANT
Leverage Ratio
Target: <= 4.0xActual: 3.8xCOMPLIANT
Tangible Net Worth
Target: >= EUR 8MActual: EUR 7.5MBREACH

Borrowing Base

Collateral TypeDescriptionGross ValueAdvance RateEligible Value
InventoryAluminium ingots - Rotterdam warehouse€4,800,00080%€3,840,000
ReceivablesEuropean counterparty receivables€5,500,00085%€4,675,000
Total Eligible€8,515,000