AVAMEDIUM SIGNALFINANCIAL10-K

AVA shows mixed financial performance with strong operating income growth (+15.7%) offset by declining operating cash flow (-12.2%) and a significant cash position deterioration (-36.7%).

The disconnect between improving operating income and deteriorating cash generation suggests potential working capital management challenges or timing differences in cash collection. The substantial cash decline from $30M to $19M, while not immediately threatening, warrants monitoring for liquidity management effectiveness.

Comparing 2026-02-25 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

AVA's financial picture presents a mixed narrative with operating income growing robustly to $354M (+15.7%), indicating strong core business performance. However, this improvement is tempered by declining operating cash flow to $469M (-12.2%) and a significant 36.7% drop in cash reserves to just $19M, alongside increased inventory levels (+22.3%) and current liabilities (+13.9%). The divergence between earnings growth and cash generation, combined with the sharp cash decline, suggests potential working capital pressures that investors should monitor closely despite the positive operational trends.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-36.7%
$30.0M$19.0M

Cash declined 36.7% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Inventory
Balance Sheet
+22.3%
$193.0M$236.0M

Inventory built 22.3% — monitor whether demand supports this build or if write-downs may follow.

Operating Income
P&L
+15.7%
$306.0M$354.0M

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

Current Liabilities
Balance Sheet
+13.9%
$771.0M$878.0M

Current liabilities rose 13.9% — increased short-term obligations, watch current ratio.

Operating Cash Flow
Cash Flow
-12.2%
$534.0M$469.0M

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

Current Assets
Balance Sheet
+11.1%
$656.0M$729.0M

Current assets grew 11.1% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-26
ADDED
As of January 31, 2026 , 82,251,245 shar es of Registrant s Common Stock, no par value (the only class of common stock), were outstanding.
Prior to such filing, the Proxy Statement was filed in connection with the annual meeting of shareholders held on May 8, 2025.
34 ) 79 Financial Statements 81 Consolidated Statements of Income 81 Consolidated Statements of Comprehensive Income 82 Consolidated Balance Sheets 83 Consolidated Statements of Cash Flows 84 Consolidated Statements of Equity 86 Notes to Consolidated Financial Statements 87 Note 1.
Exhibits, Financial Statement Schedules 141 Exhibit Index 142 Signatures 148 * = not an applicable item in the 2025 calendar year for Avista Corp.
Kilowatt-hour (1000 watt hours): a measure of energy produced Lancaster Plant - A natural gas-fired combined cycle combustion turbine plant located in Idaho mmBTU - One million British Thermal Units, a thermal unit of measurement for natural gas MPSC - Public Service Commission of the State of Montana MW, MWh - Megawatt: 1000 KW.
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REMOVED
As of January 31, 2025 , 80,126,259 share s of Registrant s Common Stock, no par value (the only class of common stock), were outstanding.
Prior to such filing, the Proxy Statement was filed in connection with the annual meeting of shareholders held on May 1, 2024.
34 ) 74 Financial Statements 76 Consolidated Statements of Income 76 Consolidated Statements of Comprehensive Income 77 Consolidated Balance Sheets 78 Consolidated Statements of Cash Flows 79 Consolidated Statements of Equity 81 Notes to Consolidated Financial Statements 82 Note 1.
Exhibits, Financial Statement Schedules 138 Exhibit Index 139 Signatures 145 * = not an applicable item in the 2024 calendar year for Avista Corp.
Kilowatt-hour (1000 watt hours): a measure of energy produced Lancaster Plant - A natural gas-fired combined cycle combustion turbine plant located in Idaho MPSC - Public Service Commission of the State of Montana MW, MWh - Megawatt: 1000 KW.
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