BESSHIGH SIGNALFINANCIAL10-K

BESS shows substantial deterioration in operating performance with meaningfully higher losses and sharp declines in gross profit despite modest asset growth.

The company's financial trajectory has worsened considerably, with operating losses expanding substantially while gross profit declined dramatically, indicating significant operational challenges. As a development-stage company that has not commenced commercial operations, the deteriorating financial metrics combined with the need for external funding support suggest heightened execution risk for their 2 GW pipeline of battery storage projects.

Comparing 2026-03-31 vs 2025-05-30View on EDGAR →
FINANCIAL ANALYSIS

BESS experienced substantial financial deterioration with gross profit declining dramatically from $26K to just $308, while operating losses expanded meaningfully from $2.8M to $4.9M and net losses grew substantially to $5.0M. Total assets grew modestly by 17% to $27.2M, but accounts receivable fell sharply by 88% to $27K, reflecting the company's pre-revenue development stage. The overall financial picture signals a company burning through capital at an accelerated rate while still in the development phase, highlighting the critical importance of the $50M funding commitment from battery supplier RelyEZ.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
-99.3%
$27K200

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

Gross Profit
P&L
-98.8%
$26K308

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-88.3%
$232K$27K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Net Income
P&L
-80.3%
-$2.8M-$5.0M

Net income declined 80.3% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-78.7%
-$2.8M-$4.9M

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

Total Assets
Balance Sheet
+17%
$23.3M$27.2M

Asset base grew 17% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-05-30
ADDED
At March 31, 2026, there were 7,072,573 shares of the registrant s common stock outstanding (the only class of voting common stock).
The reverse split and name change took effect on the OTC Markets on February 7, 2025 and the Company s symbol change to BESS took effect on March 3, 2025.
We are a development-stage company with the strategic objective of developing, commercializing, and operating a diversified portfolio of battery energy storage systems ( BESS ) and solar energy projects across the United States.
As of December 31, 2025, we have not commenced commercial operations and have not generated revenue.
We are currently in the mid-stage of our development lifecycle and are actively advancing approximately a 2 GW pipeline of BESS projects.
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REMOVED
At May 21, 2025, there were 5,139,704 shares of the registrant s common stock outstanding (the only class of voting common stock).
According to Energy Storage News in March 2024, BESS installations surged with a 96% increase in cumulative capacity in 2023.
Energy Information Administration (EIA) report in January 2024, the U.S.
battery storage capacity has been growing since 2021 and could increase by 89% by the end of 2024 if developers bring all of the energy storage systems they have planned on line by their intended commercial operation dates.
battery capacity to more than 30 gigawatts (GW) by the end of 2024, a capacity that would exceed those of petroleum liquids, geothermal, wood and wood waste, or landfill gas.
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