medium · Corporate Credit Analysis

A company consistent reports 'Restructuring Charges' as non-recurring add-backs to its 'Adjusted EBITDA' every year for five years.

What is the most appropriate analytical response?

  1. Accept the add-backs but increase the capex forecast
  2. Notch the management and governance score down but leave EBITDA as reported
  3. Treat the charges as recurring operating expenses and remove the add-back
  4. Increase the debt total by the cumulative amount of the five-year charges

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