ATARI: Capital increase in relation to the repayment in shares of loans from IRATA LLC

What are the potential long‑term implications for Atari's strategic initiatives and growth plans following this equity restructuring? How will the conversion of IRATA LLC's loan into shares affect the total share count and dilution of existing shareholders? What impact might the increased equity base have on future earnings per share (EPS) forecasts? What is the implied valuation of the loan conversion and does it represent a discount or premium to the current market price? What is the expected timeline for the capital increase to be reflected in the share price and trading volumes? How does this capital increase compare to similar transactions within the gaming and entertainment sector? Will the capital increase improve the company's balance sheet strength and liquidity ratios? How will the market perceive the signal that Atari is using debt-to-equity conversion rather than raising cash through a traditional offering? Could the capital increase trigger any regulatory or listing requirements that might affect the stock's trading status? Are there any covenants or restrictions tied to the loan conversion that could affect future financing activities?