ATOMHIGH SIGNALFINANCIAL10-K

ATOM's revenue collapsed substantially while the company continued burning cash at an accelerated rate and diluted shareholders significantly.

The dramatic revenue decline combined with increased operating cash burn signals fundamental challenges in ATOM's ability to commercialize its MST semiconductor technology. The 26% increase in outstanding shares (from 30.7M to 38.7M shares) represents significant dilution for existing shareholders, while the company's cash position declined by over $6M, raising concerns about funding runway and potential future dilution needs.

Comparing 2026-02-24 vs 2025-03-04View on EDGAR →
FINANCIAL ANALYSIS

ATOM experienced a severe revenue contraction while operating expenses remained elevated, with R&D spending increasing 11.6% to $12.3M and operating cash flow worsening to -$14.9M. The company's balance sheet weakened across key metrics, with total assets declining 28% to $21.1M and cash reserves falling to $19.2M from $25.8M. The 26% share count increase coupled with deteriorating cash generation suggests mounting financial pressure on this early-stage semiconductor technology company.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
-88.4%
$533K$62K

Revenue declined 88.4% — significant demand weakness or market share loss warrants investigation.

Current Liabilities
Balance Sheet
-44.1%
$3.6M$2.0M

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

Total Liabilities
Balance Sheet
-33%
$4.0M$2.7M

Liabilities reduced 33% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-27.6%
$29.1M$21.1M

Total assets contracted 27.6% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
-27.6%
$27.1M$19.6M

Current assets declined 27.6% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-26.7%
$25.1M$18.4M

Equity decreased 26.7% — buybacks or losses reducing book value, monitor solvency ratios.

Cash & Equivalents
Balance Sheet
-25.5%
$25.8M$19.2M

Cash decreased 25.5% — monitor burn rate and upcoming capital needs.

Interest Expense
P&L
-23.9%
$255K$194K

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

Operating Cash Flow
Cash Flow
-12.4%
-$13.2M-$14.9M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

R&D Expense
P&L
+11.6%
$11.0M$12.3M

R&D investment increased 11.6% — signals commitment to future product development, though near-term margin impact.

LANGUAGE CHANGES
NEW — 2026-02-24
PRIOR — 2025-03-04
ADDED
As of February 24, 2026, there were 38,696,147 shares of the registrant s common stock outstanding.
Our lead technology, named Mears Silicon Technology , or MST , is a thin film of reengineered silicon.
MST provides multiple benefits to the semiconductor manufacturing process, enabling transistors to be made smaller, with increased speed, reliability and power efficiency.
In addition, we offer fee-based integration engineering services to customers evaluate the effects of MST as integrated into their manufacturing flow.
Typically we offer these services through paid evaluation arrangement, joint development agreements (JDAs) or integration license agreements.
+7 more — sign up free →
REMOVED
As of February 28, 2025, there were 30,703,865 shares of the registrant s common stock outstanding.
In addition, we offer fee-based engineering services to customers evaluating MST.
Our goal is that MSTcad licensing and engineering service arrangements will be tools that demonstrate the benefits of MST and will lead customers to enter into full commercial licenses.
An integration license that provides our customer the right to use MST technology (with MST film deposited for the customer by Atomera) in the manufacture of silicon wafers for internal testing and sampling; 2.
An R D license, which includes the rights granted in an integration license and grants our customer the rights to install MST on a tool in their fab and to manufacture MST-enabled products for internal use only; and 3.
+7 more — sign up free →
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