AMODHIGH SIGNALOPERATIONAL10-K

AMOD completed its transformation from a blank check company (Insight Acquisition Corp.) to an operating technology company focused on retail analytics and consumer behavior monitoring, but is experiencing severe cash burn and operational losses.

The business combination closed on December 13, 2024, fundamentally changing the company's operations from a SPAC to a patent licensing and retail technology business. However, the financial results show significant deterioration with massive increases in operating expenses and cash burn, raising questions about the company's ability to execute its strategy and maintain adequate liquidity.

Comparing 2026-03-31 vs 2025-04-15View on EDGAR →
FINANCIAL ANALYSIS

The company's financial position deteriorated dramatically following the business combination, with SG&A expenses exploding nearly 700% to $3.2M and operating losses widening to -$5.2M from -$835K. Cash and equivalents plummeted 80% to just $172K while operating cash flow burn worsened to -$3.2M, creating immediate liquidity concerns. Despite a technical improvement in stockholders' equity from -$80.6M to -$49.0M (likely due to accounting adjustments from the SPAC transaction), the overall financial picture signals severe cash management challenges and potential going concern issues for this newly operational entity.

FINANCIAL STATEMENT CHANGES
SG&A Expense
P&L
+696.9%
$396K$3.2M

SG&A up 696.9% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Operating Income
P&L
-528.1%
-$835K-$5.2M

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

Net Income
P&L
-295.5%
$4.1M-$8.0M

Net income declined 295.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-91.5%
-$1.7M-$3.2M

Operating cash flow fell 91.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-80.5%
$878K$172K

Cash declined 80.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Assets
Balance Sheet
-52.6%
$1.7M$808K

Current assets declined 52.6% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-52.1%
$1.7M$816K

Total assets contracted 52.1% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
+39.3%
-$80.6M-$49.0M

Equity base grew 39.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Liabilities
Balance Sheet
-18.1%
$10.5M$8.6M

Liabilities reduced 18.1% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
+13.7%
$7.6M$8.6M

Current liabilities rose 13.7% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-04-15
ADDED
(Exact name of registrant as specified in its charter) Delaware 86-3386030 (State or other jurisdiction of incorporation or organization) (I.R.S.
Changes and Disagreements with Accountants on Accounting and Financial Disclosure 77 Item 9A.
Overview Alpha Modus Holdings, Inc., through its operating subsidiaries, is a technology and intellectual property company focused on the development, protection, licensing, and commercialization of data-driven systems designed to enhance consumer engagement and decision-making within physical retail environments.
Alpha Modus core strategy centers on the creation, licensing and enforcement of a proprietary patent portfolio covering systems and methods for real-time monitoring, analysis, and response to consumer behavior at or near the point of purchase.
The Company s technology is designed to convert previously unstructured consumer interaction data into actionable insights using advanced analytics and artificial intelligence.
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REMOVED
(f/k/a Insight Acquisition Corp.) (Exact name of registrant as specified in its charter) Delaware 86-3386030 (State or other jurisdiction of incorporation or organization) (I.R.S.
Changes and Disagreements with Accountants on Accounting and Financial Disclosure 51 Item 9A.
Company means Alpha Modus Holdings, Inc., a Delaware corporation, formerly known as Insight Acquisition Corp.
Overview The Company was a blank check company as Insight Acquisition Corp.
On December 13, 2024, the Company completed a business combination with Alpha Modus, Corp., a Florida corporation.
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