AQSTHIGH SIGNALFINANCIAL10-K

AQST experienced substantially deteriorating financial performance with net losses roughly doubling alongside meaningful increases in SG&A expenses and operating cash outflows.

The company's financial distress has intensified significantly, with losses expanding substantially while operating cash burn increased meaningfully to over $52M. Despite raising capital (evidenced by higher total assets and outstanding share count increasing from 98.9M to 122M shares), the company's cash position declined and stockholders remain in a substantial deficit position.

Comparing 2026-03-04 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

AQST shows signs of acute financial stress with net losses expanding substantially while SG&A expenses grew notably, partially offset by modest reductions in R&D spending. The balance sheet reflects recent capital raising activity with total assets increasing meaningfully to $160.4M and share count rising significantly, though cash declined to $31.8M and stockholders' equity remains deeply negative at -$33.7M. Operating cash outflows deteriorated meaningfully, indicating the company continues burning cash at an accelerated rate despite cost reduction efforts.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-89.8%
-$44.1M-$83.8M

Net income declined 89.8% — review whether driven by operations, interest costs, or non-recurring items.

Current Assets
Balance Sheet
+69.2%
$88.2M$149.3M

Current assets grew 69.2% — improving short-term liquidity or inventory/receivables build.

SG&A Expense
P&L
+59.1%
$50.2M$79.8M

SG&A up 59.1% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Total Assets
Balance Sheet
+58.2%
$101.4M$160.4M

Asset base grew 58.2% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
-46.6%
-$35.8M-$52.4M

Operating cash flow fell 46.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
+44%
-$60.2M-$33.7M

Equity base grew 44% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
-35.5%
$49.3M$31.8M

Cash declined 35.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Total Liabilities
Balance Sheet
+20.1%
$161.6M$194.1M

Liabilities increased 20.1% — monitor debt-to-equity ratio and interest coverage.

R&D Expense
P&L
-15.2%
$20.3M$17.2M

R&D spending cut 15.2% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-03-04
PRIOR — 2025-03-05
ADDED
The number of outstanding shares of the registrant s par value $0.001 common stock as of the close of business on March 2, 2026 was 122,045,049 .
1 to the Purchase and Sale Agreement ANDA Abbreviated New Drug Application ANVISA Brazilian Health Regulatory Agency API Active Pharmaceutical Ingredients AQST Common Stock symbol for Aquestive Therapeutics, Inc.
ARO Asset Retirement Obligations ARS Acute Repetitive Seizures ASC Accounting Standards Codification Assertio Assertio Holdings, Inc.
Food and Drug Administration FDAAA The Food and Drug Administration Amendments Act of 2007 FDCA The Federal Food, Drug, and Cosmetic Act FDIC Federal Deposit Insurance Corporation FDII Foreign Derived Intangible Income First Amendment First amendment to the Sunovion License Agreement GAAP Generally Accepted Accounting Principles GCP Good Clinical Practice GLP Good Laboratory Practice Haisco Haisco Pharmaceutical Group Co., Ltd.
Department of Health and Human Services HIPAA Health Insurance Portability and Accountability Act of 1996 HITECH Health Information Technology for Economic and Clinical Health Act HF Human Factors IND Investigational New Drug Application Indenture Agreement Agreement governing the 13.5% Senior Secured Notes Indivior Indivior UK Limited (formerly, Reckitt Benckiser Pharmaceuticals Inc and Indivior Inc.) Indivior Amendment 11 Amendment No.
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REMOVED
The number of outstanding shares of the registrant s par value $0.001 common stock as of the close of business on March 3, 2025 was 98,871,369 .
Exhibits, Financial Statement Schedules 81 GLOSSARY OF TERMS, ABBREVIATIONS AND ACRONYMS The following terms, abbreviations and acronyms are used to identify frequently used terms and phrases that may be used in this report: TERM DEFINITION 12.5% Notes 12.5% Senior Secured Notes due 2025 13.5% Notes 13.5% Senior Secured Notes ADHD Attention Deficit Hyperactivity Disorder ALS Amyotrophic Lateral Sclerosis ANDA Abbreviated New Drug Application ANVISA Brazilian Health Regulatory Agency API Active Pharmaceutical Ingredients AQST Common Stock symbol for Aquestive Therapeutics, Inc.
ARO Asset Retirement Obligations ASC Accounting Standards Codification Assertio Assertio Holdings, Inc.
Assertio Agreement License Agreement between Aquestive and Otter Pharmaceuticals, LLC, a subsidiary of Assertio Holdings, ASU Accounting Standards Updates ATM At-The-Market facility for the purchase of AQST Common Stock Base Indenture Indenture for the 12.5% Notes BBA Bipartisan Budget Act of 2018 BDSI BioDelivery Sciences International, Inc.
Food and Drug Administration FDAAA The Food and Drug Administration Amendments Act of 2007 FDCA The Federal Food, Drug, and Cosmetic Act FDIC Federal Deposit Insurance Corporation FDII Foreign Derived Intangible Income First Amendment First amendment to the Sunovion License Agreement Fortovia Fortovia Therapeutics Inc.
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