nope.. thats not a bankruptcy smell in the air..
thats just changing the management because celsius badly managed the deals prior.
G.Sachs wont trust $2b to the old bad managers.

usually when partnering  with big money (sly version of corporate takeover, hidden as just a financial deal)
managements change

G.sach's from their fiat regulatory level dont want to appear as having a bad liability company as their subsidiary so on paper its just paper contract of a loan to a private company. but yea reality is bad management got replaced by G.sachs trusted guys, while being the puppet master of said company