AAQLMEDIUM SIGNALFINANCIAL10-K

AAQL reported meaningful revenue growth and a substantially improved operating cash position, but net losses widened and a debt-to-equity conversion materially increased shares outstanding.

The conversion of promissory notes into Class A Common Stock at $0.30 per share — resulting in shares outstanding rising from approximately 30.0 million to 34.3 million — represents meaningful dilution for existing shareholders and signals ongoing reliance on debt instruments to fund operations. While the operating cash outflow narrowed substantially year-over-year, the company continues to generate net losses, and its stockholders' equity remains deeply negative at -$676K, underscoring a fragile balance sheet. Investors should monitor whether revenue momentum is sufficient to close the gap toward profitability before further dilutive financing becomes necessary.

Comparing 2026-07-14 vs 2025-07-02View on EDGAR →
FINANCIAL ANALYSIS

Revenue grew modestly to approximately $1.0M, and gross profit expanded meaningfully alongside it, reflecting improved operating leverage at the top line. However, the net loss widened to -$838K, indicating that operating expenses continue to outpace gross profit gains. On a more constructive note, operating cash outflows narrowed substantially — from -$900K to -$171K — suggesting improved cash management or working capital efficiency, with cash on hand rising roughly 36% to $503K and total liabilities declining nearly 12%; collectively, these trends paint a picture of incremental stabilization, but not yet a path to self-sustaining operations for this smaller reporting company.

FINANCIAL STATEMENT CHANGES
Net Interest Income
P&L
-100%
$3K1

Net interest income declined 100% — margin compression from rate changes or funding cost increases.

Operating Cash Flow
Cash Flow
+81%
-$900K-$171K

Operating cash flow surged 81% — exceptional cash generation, highest quality earnings signal.

Accounts Receivable
Balance Sheet
-65%
$86K$30K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Gross Profit
P&L
+63.8%
$429K$702K

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Current Assets
Balance Sheet
+49.8%
$811K$1.2M

Current assets grew 49.8% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
+40.2%
-$1.1M-$676K

Equity base grew 40.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
+35.9%
$371K$503K

Cash position surged 35.9% — strong cash generation or capital raise providing significant financial cushion.

Revenue
P&L
+26.5%
$818K$1.0M

Revenue growing 26.5% — solid top-line momentum, watch margins for quality of growth.

Net Income
P&L
-16.3%
-$720K-$838K

Net income declined 16.3% — review whether driven by operations, interest costs, or non-recurring items.

Total Liabilities
Balance Sheet
-11.8%
$2.7M$2.4M

Liabilities reduced 11.8% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-07-14
PRIOR — 2025-07-02
ADDED
Cybersecurity As a smaller reporting company, we are not required to provide the information required by this Item.
To the best of the Company s knowledge and based on information currently available, the Company is not involved in any material claims or legal actions arising from the ordinary course of business.
Common Stock Currently Outstanding As of March 31, 2026, 34,275,340 shares of Class A Common Stock were issued and outstanding.
Recent Sales of Unregistered Securities On November 25, 2025, the Company entered into four separate Assignment and Amendment of Promissory Note agreements with respect to certain outstanding promissory notes.
Pursuant to these agreements, the applicable original noteholders assigned their rights and interests in the notes to Atlantic Equity Holdings Inc.
Immediately upon each assignment, the applicable amended promissory note automatically converted into shares of Class A Common Stock at a fixed conversion price of $0.30 per share.
As a result of the automatic conversions, the Company issued an aggregate of 4,280,340 shares of Class A Common Stock, consisting of: (i) 1,893,796 shares issued to Atlantic Equity Holdings Inc.; and (ii) 2,386,544 shares issued to Empire Street Capital Inc.
On November 25, 2025, the Company s majority stockholder approved, by written consent, the issuance of all shares of Class A Common Stock issued in connection with the Assignment and Amendment of Promissory Note agreements.
During the fiscal year ended March 31, 2026, the Company initiated a strategic transition to shift its core business model away from third-party agency and technical platform operations to focus exclusively on the supply and distribution of proprietary brand health products and therapy services.
Pursuant to board authorization in June 2025, the Company ceased its online platform technical operation support and maintenance services in staggered phases, concluding in September 2025 and January 2026.
REMOVED
Common Stock Currently Outstanding As of March 31, 2025, 29,995,000 shares of Class A common stock were issued and outstanding.
The increase in revenue was primarily due to the launch and provision of online platform technical operation support and maintenance services, which accounted for the entire revenue for the year; as compared to $nil in same period in 2024.
In contrast, revenue for the year ended March 31, 2024, which was derived from health and beauty product sales and online advertising in the amount of $7,499.
The Company did not generate any revenue from health and beauty product sales and online advertising for the year ended March 31, 2025.
Cost of revenues was $389,381 and $771 for the years ended March 31, 2025 and 2024, respectively.
Gross profit increased to $428,517 (gross margin of 52.4%) for the year ended March 31, 2025, as compared to gross profit of $6,728 (gross margin of 89.7%) for the year ended Macrh3 1, 2024.
The change in gross margin is primarily due to the shift in revenue streams and the commencement of the new technical support and maintenance services business in 2025, which carries a different cost structure.
The Company incurred operating expenses of $1,218,476 and $419,745 for the years ended March 31, 2025 and 2024, respectively.
The increase in operating expenses was mainly due to the increase in rental expenses and employee wages and benefits, relating to the Company s initiative for business expansion and additional revenue stream.
The Company also incurred start-up costs such as cloud hosting expenses, development and maintenance costs in pursuit of its business plan.
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