ASBPWHIGH SIGNALFINANCIAL10-K

ASBPW executed a 1-for-40 reverse stock split while experiencing substantial deterioration in financial performance and a dramatic reduction in total assets.

The reverse stock split from ~49 million to ~5 million shares outstanding typically signals distress and potential delisting concerns, while the company's asset base contracted by over 80% year-over-year. The substantial reduction in share buyback activity from $285M to $14M suggests constrained capital allocation capabilities, though the improvement in stockholders' equity deficit provides some stabilization.

Comparing 2026-03-30 vs 2025-04-07View on EDGAR →
FINANCIAL ANALYSIS

The company's financial position deteriorated meaningfully, with total assets declining by over 80% to just $1.3 million while net losses roughly doubled. However, the balance sheet showed some stabilization as stockholders' equity deficit improved from -$15.6M to -$6.4M, and total liabilities were cut roughly in half to $7.7 million. The dramatic reduction in share buybacks from $285M to $14M reflects the company's constrained liquidity position.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-95.3%
-$12.5M-$24.5M

Net income declined 95.3% — review whether driven by operations, interest costs, or non-recurring items.

Share Buybacks
Cash Flow
-95.2%
$284.9M$13.8M

Buyback activity reduced 95.2% — capital being redeployed elsewhere or cash conservation underway.

Total Assets
Balance Sheet
-80.5%
$6.7M$1.3M

Total assets contracted 80.5% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
+59%
-$15.6M-$6.4M

Equity base grew 59% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Liabilities
Balance Sheet
-51.4%
$15.6M$7.6M

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

Total Liabilities
Balance Sheet
-50.8%
$15.6M$7.7M

Liabilities reduced 50.8% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-04-07
ADDED
The aggregate market value of the voting stock (ordinary shares) held by non-affiliates of the registrant as of the close of business on December 31 2025, the last business day of the registrant s most recently completed fiscal year, was approximately $ 17.4 million based on the closing sale price of the Class A ordinary shares on the Nasdaq Stock Market LLC on that date.
Common stock held by each executive officer, director and by each person known to the registrant who owned 5% or more of its outstanding common stock have been excluded in that such persons may be deemed to be affiliates.
This determination of affiliate status is not necessarily a conclusive determination for other purposes.
As of March 27, 2026, there were 5,024,124 shares of Common Stock, par value $ 0.0001 per share, of the registrant issued and outstanding.
residents; units are to the units sold in our initial public offering, which consisted of one Class A ordinary share and one-half of one redeemable warrant; warrants are to our redeemable warrants sold as part of the units in our initial public offering (whether they were purchased in the initial public offering or thereafter in the open market) and the private placement warrants; and we, us, our, Aspire, Company or our company are to Aspire Biopharma Holdings, Inc.
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REMOVED
As of Apil 7, 2025, there were 48,900,970 shares of Common Stock, par value $ 0.0001 per share, of the registrant issued and outstanding.
5 Manufacturing We currently contract with third parties for the manufacture of our product candidates for preclinical studies and clinical trials and intend to do so in the future.
We have entered into a development and manufacturing agreement with a contract manufacturer, Glatt, in the fourth quarter of 2024 to produce sufficient quantities of our high-dose sublingual aspirin product (sometimes referred to informally herein as Instaprin for ease of reference) for our clinical trials required to obtain FDA approval to market the product and complete clinical trials.
While we believe that Glatt is capable of producing the drug product to support our aspirin product development plan, including our planned clinical trials, we believe there are a number of alternative third-party manufacturers that have similar capabilities and would be capable of providing sufficient quantities of drug product for our aspirin development plan.
We believe that both Glatt and the fill-and-finish contract manufacturer are compliant under current good manufacturing practice, or cGMP, requirements and have experience with cGMP inspections of their respective facilities.
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