AEISHIGH SIGNALFINANCIAL10-K

AEIS shows strong operational improvements with revenue up 38% and operating income surging 359%, but current liabilities tripled to $991M creating a significant balance sheet concern that overshadows the operational gains.

The dramatic increase in current liabilities from $314M to $991M represents a material change that could indicate liquidity pressures or significant short-term obligations that weren't present in the prior period. While the company demonstrates strong operational performance with substantially improved profitability and cash generation, the balance sheet deterioration requires immediate investor attention and explanation.

Comparing 2026-02-13 vs 2025-02-18View on EDGAR →
FINANCIAL ANALYSIS

AEIS delivered strong top-line growth with revenue increasing 38% to $453M, driving operating income up a remarkable 359% to $168M, though net income declined 58% to $54M despite lower interest expense. Operating cash flow nearly doubled to $233M demonstrating excellent cash generation, while the company significantly increased capital expenditures and share buybacks. However, the tripling of current liabilities to $991M represents a major balance sheet concern that overshadows these otherwise positive operational metrics and signals potential liquidity or debt maturity issues.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+1606.2%
$1.8M$30.2M

Share repurchases increased 1606.2% — management returning capital, signals confidence in intrinsic value.

Operating Income
P&L
+358.9%
$36.6M$168.0M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Current Liabilities
Balance Sheet
+215.4%
$314.2M$991.2M

Current liabilities surged 215.4% — significant near-term obligations; verify ability to meet short-term debt.

Capital Expenditure
Cash Flow
+89.1%
$56.8M$107.4M

Capital expenditure jumped 89.1% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
+78.4%
$130.7M$233.3M

Operating cash flow surged 78.4% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
-57.7%
$128.3M$54.2M

Net income declined 57.7% — review whether driven by operations, interest costs, or non-recurring items.

Revenue
P&L
+38.4%
$327.4M$453.1M

Strong top-line growth of 38.4% — accelerating demand or successful expansion into new markets.

Interest Expense
P&L
-33.5%
$25.1M$16.7M

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

Gross Profit
P&L
+28%
$529.3M$677.4M

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

Accounts Receivable
Balance Sheet
+22.6%
$265.3M$325.2M

Receivables grew 22.6% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2026-02-13
PRIOR — 2025-02-18
ADDED
As of February 4, 2026, there were 37,750,990 shares of the registrant s common stock outstanding.
federal, state, local and foreign regulations, including with respect to trade compliance, privacy and data protection, supply chain, and environmental regulation; effect of our debt obligations and restrictive covenants on our ability to operate our business; risks related to our unfunded pension obligations; our estimates of the fair value of intangible assets; the potential impact of dilution related to our convertible debt, hedge, and warrant transactions; risks relating to ownership of our common stock; and the risks and uncertainties described in Part I, Item 1A in this Form 10-K.
The maturity date may be accelerated to the date that is 91 days prior to the maturity date of our 2.50% convertible senior notes due September 15, 2028 (the Convertible Notes ), if the sum of our consolidated cash and cash equivalents plus the undrawn balance on the Revolving Facility is less than 120% of the redemption amount of the Convertible Notes.
The financing terms of the new Credit Agreement are substantially the same as the terms of the prior credit agreement.
( HSBC ) was appointed as the administrative agent for the lender group.
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REMOVED
As of February 6, 2025, there were 37,721,671 shares of the registrant s common stock outstanding.
Recent Events Airity Acquisition On June 20, 2024, we acquired Airity Technologies, Inc.
This acquisition added high voltage power conversion technologies and products, broadening our range of targeted applications within the Semiconductor Equipment and Industrial and Medical markets.
In connection with the 2024 Plan, we recorded a $29.6 million charge primarily associated with expected employment-related charges and facility exit costs.
Credit Agreement Amendment On September 9, 2024, we used existing cash on hand to prepay the full $345.0 million outstanding principal balance of the senior unsecured term loan facility (the Term Loan Facility ) under the credit agreement dated as of September 10, 2019, as amended (the Credit Agreement ).
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