I'll have a look into the UK rules (not familiar with these) but the Australian ones are as follows:
"Australian Auditing Standards require the auditor to
evaluate the directors’ going concern assessment using
the “relevant period.” This period is approximately 12
months from the date that the auditor signs the most
recent audit report (typically 2–3 months after the
financial year end for companies subject to the
Corporations Act 2001) to the expected date of the auditor’s report for the next reporting period (see
footnote 5 on page 14)."
Earliest debt can be called in is 31 March 2017. Even if SGH went under immediately on that date, the expectation would be that the next audit report would be signed on exactly that date. This means that the 12 months finishes on the 30 March.
SGH Price at posting:
27.0¢ Sentiment: Hold Disclosure: Held