ALGSHIGH SIGNALFINANCIAL10-K

ALGS underwent a dramatic financial transformation with stockholders' equity swinging from negative $29.0M to positive $53.5M while significantly reducing total liabilities by 64.7%.

This represents a major balance sheet restructuring that eliminated the company's negative equity position, suggesting either a significant capital raise, debt conversion, or other recapitalization event. The 73,496 share increase in outstanding stock indicates new equity was issued, likely as part of this financial restructuring.

Comparing 2026-03-05 vs 2025-03-10View on EDGAR →
FINANCIAL ANALYSIS

ALGS experienced a transformative year with stockholders' equity improving by $82.5M from deeply negative to strongly positive territory, while total liabilities were slashed from $99.1M to $35.0M. Despite cash declining by half to $18.3M and revenue dropping 39.5% to $2.2M, the company dramatically improved its net loss from $131.2M to $24.2M and grew total assets by 26.3%. This financial profile suggests a major recapitalization event that has strengthened the balance sheet but left the company with reduced liquidity and declining operating performance.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+584.2%
$19K$130K

Capital expenditure jumped 584.2% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+284.8%
-$29.0M$53.5M

Equity base grew 284.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
+81.6%
-$131.2M-$24.2M

Net income grew 81.6% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
-64.7%
$99.1M$35.0M

Liabilities reduced 64.7% — deleveraging improves balance sheet strength and financial flexibility.

Cash & Equivalents
Balance Sheet
-50.5%
$37.0M$18.3M

Cash declined 50.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Revenue
P&L
-39.5%
$3.6M$2.2M

Revenue declined 39.5% — significant demand weakness or market share loss warrants investigation.

Current Assets
Balance Sheet
+33.3%
$62.1M$82.9M

Current assets grew 33.3% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+26.3%
$70.1M$88.5M

Asset base grew 26.3% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-03-05
PRIOR — 2025-03-10
ADDED
As of March 2, 2026 , the Registrant had 6,187,807 shares of common stock, $0.0001 par value per share, outstanding, comprised of 5,387,807 shares of voting common stock, $0.0001 par value per share and 800,000 shares of non-voting common stock, $0.0001 par value per share.
We have based these forward-looking statements largely on management s current expectations, estimates, forecasts and projections about our business and the industry in which we operate as well as management's beliefs and assumptions.
These statements are not guarantees of future performance or development and involve known and unknown risks, uncertainties and other factors that are in some cases beyond our control.
A failure to obtain this necessary capital when needed could force us to delay, limit, reduce or terminate our product development or commercialization efforts, and our ability to continue as a going concern.
Our pipeline of drug candidates includes pevifoscorvir sodium (previously known as ALG-000184) for chronic HBV infection, ALG 055009 for MASH and obesity, ALG 097558 for coronavirus infections, and a portfolio of preclinical programs.
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REMOVED
As of March 6, 2025 , the Registrant had 6,114,311 shares of common stock, $0.0001 par value per share, outstanding, comprised of 5,314,311 shares of voting common stock, $0.0001 par value per share and 800,000 shares of non-voting common stock, $0.0001 par value per share.
We have based these forward-looking statements largely on management s current expectations, estimates, forecasts and projections about our business and the industry in which we operate and management s beliefs and assumptions and are not guarantees of future performance or development and involve known and unknown risks, uncertainties and other factors that are in some cases beyond our control.
A failure to obtain this necessary capital when needed could force us to delay, limit, reduce or terminate our product development or commercialization efforts.
Our pipeline of drug candidates includes ALG 000184 for chronic HBV infection, ALG 055009 for MASH, ALG 097558 for coronavirus infections, and a portfolio of preclinical programs.
ALG 000184 is our potential best /first in class Capsid Assembly Modulator (CAM E) for chronic HBV infection with enhanced pharmacologic properties vs.
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