BBGIHIGH SIGNALFINANCIAL10-K

BBGI suffered a catastrophic financial deterioration with operating income collapsing from $13.1M profit to -$229.7M loss despite 70% revenue growth, wiping out stockholders' equity and cutting total assets nearly in half.

The massive operating loss swing of over $240M against revenue growth suggests either major impairments, restructuring charges, or fundamental business model breakdown that has rendered the company technically insolvent. The removal of reverse stock split language from prior filings, combined with this financial devastation, indicates BBGI may be facing severe distress requiring immediate capital restructuring or potential bankruptcy consideration.

Comparing 2026-04-08 vs 2025-03-26View on EDGAR →
FINANCIAL ANALYSIS

While revenue surged 70% to $232.2M, BBGI experienced complete operational collapse with operating income plummeting from $13.1M profit to -$229.7M loss, driving net losses from -$5.9M to -$196.5M. The company's balance sheet was decimated with stockholders' equity turning negative at -$49.3M and total assets shrinking 45% to $299.3M, while cash declined and operating cash flows worsened to -$8.5M. This combination of massive losses despite revenue growth, negative equity, and deteriorating cash generation signals potential insolvency and suggests either major asset write-downs or fundamental business failure.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-3238.6%
-$5.9M-$196.5M

Net income declined 3238.6% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-1854.3%
$13.1M-$229.7M

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

Stockholders Equity
Balance Sheet
-133.5%
$147.2M-$49.3M

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

Operating Cash Flow
Cash Flow
-128.2%
-$3.7M-$8.5M

Operating cash flow fell 128.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Share Buybacks
Cash Flow
-70.1%
$99K$30K

Buyback activity reduced 70.1% — capital being redeployed elsewhere or cash conservation underway.

Revenue
P&L
+69.9%
$136.7M$232.2M

Strong top-line growth of 69.9% — accelerating demand or successful expansion into new markets.

Capital Expenditure
Cash Flow
+60.5%
$3.0M$4.8M

Capital expenditure jumped 60.5% — major investment cycle underway; assess returns on deployment.

Total Assets
Balance Sheet
-45.5%
$549.2M$299.3M

Total assets contracted 45.5% — asset sales, write-downs, or balance sheet optimization underway.

Interest Expense
P&L
-37.7%
$21.2M$13.2M

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

Cash & Equivalents
Balance Sheet
-27.9%
$13.8M$9.9M

Cash decreased 27.9% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-04-08
PRIOR — 2025-03-26
ADDED
In addition, our stations compete for audiences and advertising revenues with other media, including digital audio streaming, satellite radio, broadcast television, digital, satellite and cable television, video streaming services, newspapers and magazines, outdoor advertising, direct mail, wireless media alternatives, cellular phones and other forms of audio entertainment and advertisement.
The FCC permits FM booster stations to originate content that is different from the programming on a primary station for up to three minutes per hour.
Full power stations may bring an interference complaint if they experience interference from a translator in an area that is inside the full power station s 45 dBu contour.
In December 2023, the FCC allowed applicants seeking to operate new LPFM stations to file applications, and has subsequently granted at least 635 of these applications.
Rules and Regulations Regarding Indecency and Sponsorship ID.
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REMOVED
As a result of the Reverse Stock Split, every 20 shares of the Company s Class A Common Stock issued and outstanding were automatically converted into one share of Class A Common Stock, and every 20 shares of the Company s Class B Common Stock issued and outstanding were automatically converted into one share of Class B Common Stock.
Following the Reverse Stock Split, the Class A Common Stock continued to be traded on the Nasdaq Capital Market under the symbol BBGI on a split-adjusted basis beginning on September 24, 2024.
In addition, consistent with the terms of the Company's 2007 Equity Incentive Award Plan (the "2007 Plan") and outstanding awards granted under the 2007 Plan, the total number of shares of Class A Common Stock issuable upon exercise, vesting or settlement of such awards and the total number of shares of Class A Common Stock remaining available for future awards under the 2007 Plan, as well as any share-based limits in the 2007 Plan, were proportionately reduced, and any fractional shares resulting therefrom were rounded down to the nearest whole share.
Furthermore, the exercise prices of any outstanding options under the 2007 Plan were proportionately increased based on the Reverse Stock Split ratio, and the resulting exercise prices were rounded up to the nearest whole cent.
All share and share-related information presented in the condensed consolidated financial statements, for all periods presented, has been retroactively adjusted to reflect the Reverse Stock Split.
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