ASRTHIGH SIGNALFINANCIAL10-K

ASRT experienced a severe cash flow crisis with operating cash flow swinging from positive $26.4M to negative $28.2M while cash reserves plummeted 80% to just $10.2M.

This dramatic deterioration in cash generation and liquidity position represents a potential going concern risk for the company. The combination of negative operating cash flow and critically low cash reserves of only $10.2M suggests ASRT may face near-term funding challenges that could threaten operations or force dilutive financing.

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

ASRT's financial position deteriorated significantly across multiple metrics, with the most alarming being the 207% decline in operating cash flow to negative $28.2M and an 80% drop in cash to just $10.2M. While the company reduced debt by 42% and cut R&D expenses by 56%, these cost-cutting measures were insufficient to offset the operational challenges, as evidenced by worsening net losses and the severe cash burn. The doubling of accounts receivable suggests potential collection issues, while lower inventory levels may indicate reduced business activity, painting an overall picture of a company in financial distress requiring immediate attention to liquidity management.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-206.7%
$26.4M-$28.2M

Operating cash flow fell 206.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Accounts Receivable
Balance Sheet
+121.9%
$54.1M$120.1M

Receivables surged 121.9% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

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.

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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