AEBIMEDIUM SIGNALFINANCIAL10-Q

AEBI Schmidt shows mixed quarterly performance with meaningfully reduced net income and R&D spending, partially offset by improved operating cash flow position.

The company's profitability declined notably quarter-over-quarter despite maintaining reasonable operating income levels, suggesting margin pressure or one-time impacts. The substantial improvement in operating cash flow from negative $26.6M to negative $17.7M indicates better working capital management, though the company still faces cash flow challenges from operations.

Comparing 2025-11-13 vs 2025-08-14View on EDGAR →
FINANCIAL ANALYSIS

AEBI Schmidt's financial performance presents a mixed picture this quarter, with net income declining meaningfully to $695K alongside reduced R&D investment of $6.7M. Operating cash flow improved substantially but remains negative at $17.7M, while the company maintained a solid cash position of $115.9M. The combination of lower capital expenditures and reduced accounts receivable suggests disciplined cash management during a challenging operating environment.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-42.4%
$1.2M$695K

Net income declined 42.4% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
-37.8%
$3.1M$1.9M

Capex reduced 37.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
+33.2%
-$26.6M-$17.7M

Operating cash flow surged 33.2% — exceptional cash generation, highest quality earnings signal.

R&D Expense
P&L
-23.3%
$8.7M$6.7M

R&D spending cut 23.3% — could signal cost discipline or concerning reduction in innovation investment.

Cash & Equivalents
Balance Sheet
+17.6%
$98.5M$115.9M

Cash grew 17.6% — improving liquidity position supports investment and shareholder returns.

Accounts Receivable
Balance Sheet
-12.7%
$310.8M$271.2M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Operating Income
P&L
-12.2%
$17.5M$15.4M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

LANGUAGE CHANGES
NEW — 2025-11-13
PRIOR — 2025-08-14
ADDED
Class Outstanding as of November 10, 2025 Common Stock 77,341,785 shares Index FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains some statements that are not historical facts.
Immediately prior to the reclassification, the ESPP liability was revalued to $ 9,144 resulting in a gain of $ 6,377 .
The Company reclassified the $ 9,144 of ESPP-related liabilities to equity under the ESPP plan.
This transaction did not involve cash and is a non-cash financing activity.
See accompanying Notes to Condensed Consolidated Financial Statements .
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REMOVED
Class Outstanding as of August 12, 2025 Common Stock 77,303,254 shares Index FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q contains some statements that are not historical facts.
(Reflects the retrospective application of the 1-for-7.5 forward stock split effective July 1, 2025 , but not the subsequent issuance of shares to Shyft on July 1, 2025, see Note 1 and Note 13 ) Page 7 of 60 Index AEBI SCHMIDT HOLDING AG AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data) NOTE 1 NATURE OF OPERATIONS AND BASIS OF PRESENTATION As used herein, the term the Company or Aebi Schmidt refers to Aebi Schmidt Holding AG and its subsidiaries unless designated or identified otherwise.
The Shyft Transaction On December 16, 2024, the Company entered into an Agreement and Plan of Merger, dated as of December 16, 2024 (the Merger Agreement ), by and among The Shyft Group, Inc., a Michigan corporation ( Shyft ), the Company, ASH U.S.
For further information regarding the Shyft Transaction please refer to Note 13 Subsequent Events.
Recently Issued Accounting Pronouncements Not Yet Adopted In November 2024, the FASB issued ASU No.
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