ATLNHIGH SIGNALFINANCIAL10-K

Atlantic International Corp shows severe financial deterioration with stockholders' equity plunging to -$32.1M, cash reserves nearly depleted to $81K, and revenue collapsing 62.5% despite the Lyneer acquisition completing in June 2024.

The company appears to be in financial distress less than a year after its transformative merger, with negative equity deepening significantly and cash position critically low. The dramatic underperformance of the newly acquired staffing business, combined with the precarious liquidity position, raises immediate going concern questions and suggests potential dilutive financing or restructuring may be necessary.

Comparing 2026-04-15 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

The financial picture shows a company in severe distress, with stockholders' equity deteriorating from -$12.0M to -$32.1M and cash reserves falling 88% to just $81K. Despite acquiring Lyneer's staffing operations, revenue declined 62.5% while SG&A expenses surged 42.6% and operating losses more than doubled to -$50.2M. The only positive signal is improved net income due to lower one-time charges, but the underlying operational performance and balance sheet strength have deteriorated dramatically, creating immediate liquidity and solvency concerns.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-167%
-$12.0M-$32.1M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Income
P&L
-130.1%
-$21.8M-$50.2M

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

Cash & Equivalents
Balance Sheet
-88%
$679K$81K

Cash declined 88% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Revenue
P&L
-62.5%
$210K$79K

Revenue declined 62.5% — significant demand weakness or market share loss warrants investigation.

Interest Expense
P&L
-56.4%
$208K$91K

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

Net Income
P&L
+56.1%
-$135.5M-$59.4M

Net income grew 56.1% — bottom-line growth signals improving overall business health.

R&D Expense
P&L
+43.7%
$1.6M$2.3M

R&D investment increased 43.7% — signals commitment to future product development, though near-term margin impact.

SG&A Expense
P&L
+42.6%
$64.0M$91.3M

SG&A up 42.6% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Operating Cash Flow
Cash Flow
+26.5%
-$6.0M-$4.4M

Operating cash flow grew 26.5% — strong conversion of earnings to cash, healthy business fundamentals.

Inventory
Balance Sheet
-26%
$224K$166K

Inventory reduced 26% — lean inventory management or demand outpacing supply.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-03-28
ADDED
As of June 30, 2025, 58,764,690 shares of common stock, $0.00001 par value, of the registrant were outstanding and 48,373,376 shares were held by non-affiliates with a market value of $ 98,197,953 , at $2.03 per share.
On August 30, 2023, SeqLL Inc effected a one-for-40 reverse stock split of their common stock.
Business Overview On June 18, 2024, Atlantic International Corp ( Atlantic or the Company ) completed the acquisition (the Merger ) of Lyneer Investments LLC and its operating subsidiaries, including Lyneer Staffing Solutions, LLC (collectively, Lyneer ) and its business operations, which became the principal business operations of our Company.
Pursuant to the terms of the Merger, the Company changed its name from SeqLL Inc., to Atlantic International Corp, and its trading symbol to ATLN.
Atlantic is a leading provider of strategic staffing and workforce solutions.
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REMOVED
As of June 28, 2024, 44,024,715 shares of common stock, $0.00001 par value, of the registrant were outstanding and 9,831,152 shares were held by non-affiliates with a market value of $ 58,986,912 , at $6.00 per share.
On August 30, 2023, SeqLL Inc affected a one-for-40 reverse stock split of their common stock (the Reverse Stock Split ).
Business Overview Atlantic was formed in Delaware on October 6, 2022 as a special purpose vehicle to acquire control of a publicly-traded company.
On June 18, 2024 Atlantic completed the acquisition (the Merger ) of Lyneer Investments LLC and its operating subsidiaries, including Lyneer Staffing Solutions, LLC (collectively, Lyneer ) and its business operations, which became the principal business operations of our company.
Atlantic s management has developed long-standing relationships in the institutional investment arena to raise capital for publicly-listed entities to expand and up-list to a national securities exchange.
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