AQSTHIGH SIGNALFINANCIAL10-K

AQST shows dramatic revenue growth of 408% to $67.4M but with substantially worsening losses and cash burn, alongside a 23% increase in outstanding shares indicating significant dilution.

While the massive revenue increase suggests successful commercialization or new product launches, the company is burning through cash at an accelerating rate with operating losses more than doubling. The 23% increase in share count from ~99M to ~122M shares indicates substantial equity dilution, likely from capital raises needed to fund operations.

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

AQST experienced explosive revenue growth of 408% to $67.4M, but this was overshadowed by operating losses more than doubling to $71.1M and net losses increasing 90% to $83.8M. Current assets grew 69% to $149.3M while current liabilities surged 152% to $47.6M, and operating cash flow deteriorated 47% to negative $52.4M, painting a picture of a company scaling rapidly but at significant cost with worsening cash burn. The 44% improvement in stockholders' equity (though still deeply negative at -$33.7M) combined with the 23% share count increase suggests the company raised substantial capital through equity dilution to fund its growth trajectory.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+408.3%
$13.3M$67.4M

Strong top-line growth of 408.3% — accelerating demand or successful expansion into new markets.

Capital Expenditure
Cash Flow
+253.5%
$159K$562K

Capital expenditure jumped 253.5% — major investment cycle underway; assess returns on deployment.

Current Liabilities
Balance Sheet
+152.4%
$18.9M$47.6M

Current liabilities surged 152.4% — significant near-term obligations; verify ability to meet short-term debt.

Operating Income
P&L
-130.9%
-$30.8M-$71.1M

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

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.

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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