AQBHIGH SIGNALOPERATIONAL10-K

AQB is actively divesting assets and winding down operations, having sold multiple farms and equipment while working with investment bankers to dispose of remaining assets including the Ohio Farm Project.

The company appears to be in liquidation mode, having sold Indiana and Canadian farms while disposing of Ohio equipment assets to generate liquidity. The shift from construction-focused risk language to asset sale discussions, combined with investment banking engagement for the remaining Ohio Farm Project, suggests AQB is transitioning from an operating agricultural company to asset monetization.

Comparing 2026-03-31 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

AQB's financials reflect a company in wind-down mode, with total assets declining substantially from $34.1M to $10.3M as asset sales were completed. Operating losses and net losses were meaningfully reduced as the company scaled back operations, while capital expenditures dropped dramatically from $68.9M to $2.9M, indicating minimal ongoing investment. The significant reduction in assets combined with improved cash burn suggests the divestiture strategy is generating the intended liquidity.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+96.4%
-$111.4M-$4.0M

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

Capital Expenditure
Cash Flow
-95.7%
$68.9M$2.9M

Capex reduced 95.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Net Income
P&L
+87.6%
-$149.2M-$18.5M

Net income grew 87.6% — bottom-line growth signals improving overall business health.

R&D Expense
P&L
-71.1%
$704K$203K

R&D spending cut 71.1% — could signal cost discipline or concerning reduction in innovation investment.

Total Assets
Balance Sheet
-69.6%
$34.1M$10.3M

Total assets contracted 69.6% — asset sales, write-downs, or balance sheet optimization underway.

Current Liabilities
Balance Sheet
-46%
$16.2M$8.7M

Current liabilities reduced — improved short-term financial position and working capital health.

Operating Cash Flow
Cash Flow
+37%
-$13.9M-$8.7M

Operating cash flow surged 37% — exceptional cash generation, highest quality earnings signal.

Total Liabilities
Balance Sheet
-32.9%
$18.2M$12.2M

Liabilities reduced 32.9% — deleveraging improves balance sheet strength and financial flexibility.

Total Debt
Balance Sheet
+26.6%
$3.3M$4.1M

Debt rose 26.6% — additional borrowing for investment or operations; monitor coverage ratios.

Inventory
Balance Sheet
-23.9%
$2.3M$1.7M

Inventory reduced 23.9% — lean inventory management or demand outpacing supply.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-27
ADDED
At March 27, 2026, the registrant had 5,147,204 shares of common stock outstanding.
We require approvals and permits for our Ohio Farm Project, and any delay or denial of those approvals or permits could potentially impact the value of those assets and limit our strategic options.
We may pursue strategic acquisitions, dispositions, mergers or joint ventures and other strategic transactions that could have an adverse impact on our business if they are unsuccessful.
The composition of our Board may change from time to time under our governing documents, including through the filling of vacancies, which may result in a change in the Company s strategic plan.
We continue to work with an investment bank to identify the optimal path forward for realizing the potential of this asset, including its possible sale.
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REMOVED
At March 24, 2025, the registrant had 3,869,361 shares of common stock outstanding.
If we lose key vendors, including those necessary to complete the construction of our Ohio Farm Project, or are unable to engage additional vendors, it could delay our construction or commercialization plans.
We require approvals and permits to construct and operate our farms, and any delay or denial of those approvals or permits could potentially delay or halt certain operations and commercial efforts.
Delays and defects may prevent the commencement of farm operations.
The financing of our Ohio Farm Project through the placement of municipal bonds may require restrictive debt covenants that could limit our control over the farm s operation and restrict our ability to utilize a portion of any cash that the farm generates.
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