ASRTHIGH SIGNALFINANCIAL10-K

Assertio Holdings shows severe cash depletion with liquidity dropping nearly 80% alongside meaningful reductions in R&D spending and worsening net losses.

The dramatic cash position deterioration from $50.6M to $10.2M raises immediate liquidity concerns for this specialty pharmaceutical company. While debt reduction of $28.4M suggests some deleveraging efforts, the company burned through substantial cash while posting deeper losses, indicating potential operational stress and possible funding needs.

Comparing 2026-03-16 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

Assertio's financial position weakened materially with cash reserves falling to $10.2M from $50.6M, though the company reduced total debt by $28.4M and cut inventory levels by 37%. Operating losses improved modestly to -$21.5M, but net losses deepened to -$30.4M, while R&D spending was substantially reduced to $1.7M. The overall picture suggests a company managing cash constraints through debt paydown, inventory reduction, and cost-cutting measures while facing continued operational challenges.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-79.8%
$50.6M$10.2M

Cash declined 79.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

R&D Expense
P&L
-55.8%
$3.8M$1.7M

R&D spending cut 55.8% — could signal cost discipline or concerning reduction in innovation investment.

Total Debt
Balance Sheet
-42.4%
$66.9M$38.5M

Debt reduced 42.4% — deleveraging strengthens balance sheet and reduces financial risk.

Net Income
P&L
-40.7%
-$21.6M-$30.4M

Net income declined 40.7% — review whether driven by operations, interest costs, or non-recurring items.

Inventory
Balance Sheet
-37%
$38.3M$24.1M

Inventory drawn down 37% — strong sell-through or deliberate destocking; watch for supply constraints.

Stockholders Equity
Balance Sheet
-22.4%
$121.1M$94.0M

Equity decreased 22.4% — buybacks or losses reducing book value, monitor solvency ratios.

Interest Expense
P&L
-22.1%
$10.2M$8.0M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Operating Income
P&L
+12%
-$24.5M-$21.5M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Current Liabilities
Balance Sheet
+11.2%
$114.7M$127.5M

Current liabilities rose 11.2% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-03-16
PRIOR — 2025-03-12
ADDED
Form 10-K Summary Signatures 2 Unless otherwise noted or required by context, use of Assertio, the Company, we, our and us refer to Assertio Holdings and/or its applicable subsidiary or subsidiaries.
Reference to Assertio Specialty refers to Assertio Specialty Pharmaceuticals, LLC and Spectrum refers to Spectrum Pharmaceuticals, Inc.
Both Assertio Specialty and Spectrum are wholly-owned subsidiaries of the Company.
Additionally, the use of Assertio Therapeutics refers to Assertio Therapeutics, Inc., and/or its applicable subsidiary or subsidiaries.
federal administration may impose or seek to impose leadership, rule and/or policy changes impacting our business, including the Centers for Medicare Medicaid Services ( CMS ) recently proposed new drug payment models to lower drug prices for Medicare beneficiaries under which CMS would explore potential adjustments to Medicare drug inflation rebate calculations by comparison to international drug pricing information, as well as legal challenges and uncertainty around the funding, functioning, regulatory and policy priorities of U.S.
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REMOVED
Form 10-K Summary Signatures 2 Unless otherwise noted or required by context, use of Assertio, Company, we, our and us refer to Assertio Holdings, Inc.
Additionally, the use of Assertio Therapeutics or Depomed refers to Assertio Therapeutics, Inc.
federal administration may impose or seek to impose leadership, rule and/or policy changes impacting our business, as well as legal challenges and uncertainty around the funding, functioning, regulatory and policy priorities of U.S.
federal government shutdowns, geopolitical conflicts and financial institution instability; 4 the potential impacts of changes to U.S.
policy, especially in light of recent comments made by the new U.S.
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