AIRSHIGH SIGNALOPERATIONAL10-K

AIRS experienced a severe operational deterioration with revenue declining 15.8% to $151.8M while operating losses deepened dramatically from -$1.8M to -$11.6M.

The company is facing significant business headwinds as evidenced by closing one center (32 to 31) and removing key competitive advantage language about "100% private pay upfront" and "predictable and recurring revenue." The massive deterioration in operating performance despite SG&A cost cuts suggests fundamental demand or pricing pressures in their body contouring business.

Comparing 2026-03-31 vs 2025-03-14View on EDGAR →
FINANCIAL ANALYSIS

AIRS shows a company in financial distress with revenue falling 15.8% while operating losses exploded over 500% from -$1.8M to -$11.6M, indicating severe operational leverage working against them. Despite management cutting SG&A expenses by 16.9% and slashing capital expenditures by 82.8%, operating cash flow still plummeted 72.7% to just $3.1M. The balance sheet improved modestly with debt reduction and higher equity, but this appears insufficient to offset the dramatic operational deterioration.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-536.6%
-$1.8M-$11.6M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Capital Expenditure
Cash Flow
-82.8%
$14.0M$2.4M

Capex reduced 82.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-72.7%
$11.3M$3.1M

Operating cash flow fell 72.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-41.4%
-$8.3M-$11.7M

Net income declined 41.4% — review whether driven by operations, interest costs, or non-recurring items.

Total Liabilities
Balance Sheet
-23.8%
$130.7M$99.6M

Liabilities reduced 23.8% — deleveraging improves balance sheet strength and financial flexibility.

Total Debt
Balance Sheet
-19.6%
$69.7M$56.0M

Debt reduced 19.6% — deleveraging strengthens balance sheet and reduces financial risk.

SG&A Expense
P&L
-16.9%
$98.9M$82.2M

SG&A reduced 16.9% — improved cost efficiency or headcount reduction improving operating margins.

Revenue
P&L
-15.8%
$180.3M$151.8M

Revenue softened 15.8% — monitor whether this is cyclical or structural.

Total Assets
Balance Sheet
-10.8%
$210.0M$187.3M

Total assets contracted 10.8% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
+10.6%
$79.3M$87.7M

Equity base grew 10.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-14
ADDED
AirSculpt Smooth uses an advanced cellulite removal tool, which is cleared by the Food and Drug Administration ("FDA") to target cellulite on the buttocks and thighs.
We deliver our body contouring procedures through a nationwide footprint of 31 centers across 20 U.S.
For the year ended December 31, 2025, we generated $151.8 million of revenue compared to $180.4 million for the year ended December 31, 2024, which represents a decline of approximately 15.8%.
Our Competitive Strengths We attribute our success to the following strengths that differentiate us from our competitors: Trusted Brand Redefining Body Contouring The AirSculpt method was created to offer patients a gentler alternative to traditional fat removal procedures with transformative results delivered in a luxurious, spa-like environment.
design patent application, one pending Canada utility patent application, and one pending U.K.
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REMOVED
AirSculpt Smooth uses an advanced cellulite removal tool, which is FDA-cleared to target cellulite on the buttocks and thighs.
We deliver our body contouring procedures through a growing, nationwide footprint of 32 centers across 20 U.S.
The value proposition provided by our services results in exceptional unit-level economics, which in turn helps to support predictable and recurring revenue and attractive cash flow.
Additionally, we require 100% private pay upfront and, therefore, face no reimbursement risk.
Under the stewardship of our founder and Executive Chairman of our board of directors, Dr.
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