ACHHIGH SIGNALOPERATIONAL10-K

ACH has undergone a dramatic business transformation, rebranding from Owens Minor to focus exclusively on home healthcare services through its Apria and Byram Healthcare brands.

The company has fundamentally restructured from a global healthcare distribution business serving 80 countries to a specialized U.S.-focused home healthcare provider. This represents a complete strategic pivot that eliminates the previous Products Healthcare Services segment and concentrates entirely on direct patient care for chronic and complex conditions.

Comparing 2026-02-20 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

The financial statements reflect a dramatic downsizing consistent with the strategic transformation, with revenue substantially reduced alongside corresponding decreases in inventory, current assets, and total assets. Operating cash flow declined significantly, though the company reduced its debt burden and SG&A expenses as part of the restructuring. The overall financial profile suggests ACH has divested major portions of its former distribution business to focus on a much smaller but specialized home healthcare operation.

FINANCIAL STATEMENT CHANGES
Inventory
Balance Sheet
-93.4%
$1.1B$74.4M

Inventory drawn down 93.4% — strong sell-through or deliberate destocking; watch for supply constraints.

Operating Cash Flow
Cash Flow
-78.2%
$740.7M$161.5M

Operating cash flow fell 78.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Revenue
P&L
-74.2%
$10.7B$2.8B

Revenue declined 74.2% — significant demand weakness or market share loss warrants investigation.

Current Assets
Balance Sheet
-72.9%
$2.0B$547.9M

Current assets declined 72.9% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
-49.5%
$1.9B$947.1M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Assets
Balance Sheet
-47.3%
$4.7B$2.5B

Total assets contracted 47.3% — asset sales, write-downs, or balance sheet optimization underway.

SG&A Expense
P&L
-44.1%
$1.9B$1.1B

SG&A reduced 44.1% — improved cost efficiency or headcount reduction improving operating margins.

Total Debt
Balance Sheet
-34.2%
$1.6B$1.0B

Debt reduced 34.2% — deleveraging strengthens balance sheet and reduces financial risk.

Total Liabilities
Balance Sheet
-28.8%
$4.1B$2.9B

Liabilities reduced 28.8% — deleveraging improves balance sheet strength and financial flexibility.

Interest Expense
P&L
-25.5%
$143.8M$107.2M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

LANGUAGE CHANGES
NEW — 2026-02-20
PRIOR — 2025-02-28
ADDED
Management s Discussion and Analysis of Financial Condition and Results of Operations 34 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 47 9A.
Controls and Procedures 47 Management s Report on Internal Control over Financial Reporting 48 Changes in Internal Control 49 9B.
(f/k/a Owens Minor, Inc.) and subsidiaries (Accendra Health, we, us, our or the Company) is a leading nationwide provider of products, technology, and services that supports health beyond the hospital for millions of people each year.
We connect patients, providers, and insurers, delivering innovative solutions that help promote better health outcomes and improve quality of life for people living with chronic, complex, and acute health conditions.
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REMOVED
Management s Discussion and Analysis of Financial Condition and Results of Operations 43 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 55 9A.
Controls and Procedures 55 Management s Report on Internal Control over Financial Reporting 56 Changes in Internal Control 57 9B.
Business General Owens Minor, Inc., along with its subsidiaries (we, us, our or the Company), a Fortune 500 company headquartered in Richmond, Virginia, is a global healthcare solutions company that incorporates product manufacturing, distribution support and innovative technology services to deliver significant and sustained value across the breadth of the industry from acute care to patients in their home.
We report our business under two segments: Products Healthcare Services and Patient Direct, which are described in further detail below.
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