BEATHIGH SIGNALFINANCIAL10-K

HeartBeam shows concerning financial deterioration with interest expense surging 673% and total liabilities doubling, despite recent equity raises increasing cash position.

The massive increase in interest expense from $280K to $2.2M and doubling of total liabilities signals significant debt accumulation or unfavorable financing terms for this cash-burning medical device company. While the company raised capital (evidenced by higher cash and equity balances), the dramatic rise in financial obligations suggests potential liquidity stress or expensive bridge financing arrangements.

Comparing 2026-03-12 vs 2025-03-13View on EDGAR →
FINANCIAL ANALYSIS

HeartBeam's financial profile shows mixed signals with concerning debt dynamics overshadowing capital raises. While cash increased 84% to $4.4M and stockholders' equity grew 57%, the company's total liabilities doubled to $3.2M and interest expense exploded by 673% to $2.2M, indicating expensive debt financing. R&D spending increased 22% to $13.4M and capital expenditures tripled, suggesting continued heavy investment in product development but raising questions about cash runway given the elevated interest burden and liability growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+673.2%
$280K$2.2M

Interest expense surged 673.2% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
+198.5%
$201K$600K

Capital expenditure jumped 198.5% — major investment cycle underway; assess returns on deployment.

Total Liabilities
Balance Sheet
+99.8%
$1.6M$3.2M

Liabilities grew 99.8% — significant increase in debt or obligations, assess impact on financial flexibility.

Cash & Equivalents
Balance Sheet
+84.3%
$2.4M$4.4M

Cash position surged 84.3% — strong cash generation or capital raise providing significant financial cushion.

Total Assets
Balance Sheet
+78.4%
$3.3M$5.8M

Asset base grew 78.4% — expansion through organic growth, acquisitions, or capital deployment.

Current Assets
Balance Sheet
+69.1%
$2.8M$4.7M

Current assets grew 69.1% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
+57.4%
$1.7M$2.6M

Equity base grew 57.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

R&D Expense
P&L
+21.7%
$11.1M$13.4M

R&D investment increased 21.7% — signals commitment to future product development, though near-term margin impact.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-13
ADDED
The market value of securities held by non-affiliates was $ 36,371,680 as of June 30, 2025, based on the closing price of $1.25 for the registrant s common stock on June 30, 2025 .
As of March 11, 2026, there was 41,087,871 shares of the registrant s common stock issued and outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 50 Item 7A.
Business Company Overview HeartBeam is a medical technology company focused on transforming cardiac care through the power of personalized insights.
We believe our Products ( Products or Product ) and services will benefit many stakeholders, including patients, healthcare providers, and healthcare payers, and will also address the rapidly growing field of ambulatory cardiac monitoring.
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REMOVED
The market value of securities held by non-affiliates was $ 55,733,467 as of June 30, 2024, based on the closing price of $2.57 for the registrant s common stock on June 30, 2024.
As of March 11, 2025, there was 33,725,467 shares of the registrant s common stock issued and outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 45 Item 7A.
Business Overview We are a medical technology company focused on transforming cardiac care through the power of personalized insights.
Our approach has demonstrated comparable diagnostic capability to a traditional hospital-based 12L ECG system in recent studies.
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