Ann: Webcentral FY23 Half Year Results Presentation, page-29

Yes these go into liabilities in the balance sheet they are there listed fairly clearly - $6.4M.

The issue isn't the liabilities it's the assets.

The $91M in non-current assets is goodwill - and it's demonstrably massively overblown. The auditors will no-doubt be looking at an impairment write down. At the current point any write down of more than $25M will put them into technical insolvency.

Next is the bank debt/facility. Yes bank may offer to refinance (or they may call it).

Option A: Refinance won't be at 3.4%
Option B: Loan gets called - only option is fire sale some or all of the business

I think your long term mindset outlook is pretty flawed. I can't actually see a way out of this for them personally.