BOCMEDIUM SIGNALRISK10-K

Boston Omaha's net loss increased dramatically by 862% while the company added new cybersecurity risk management disclosures and removed COVID-related forward-looking statements.

The massive increase in net loss from -$1.3M to -$12.4M suggests either significant one-time charges or deteriorating underlying profitability that warrants investigation. The addition of detailed cybersecurity risk management language indicates heightened focus on cyber threats, likely driven by new SEC disclosure requirements, but could also signal recent security concerns or incidents.

Comparing 2026-03-30 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

Boston Omaha's financial performance deteriorated significantly with net losses ballooning by 862% to -$12.4M, though this was partially offset by improved operating income which reduced losses by 54% to -$3.9M. Accounts receivable grew 29% suggesting revenue growth or collection challenges, while operating cash flow declined 16% to $17.9M. The disconnect between improving operating income and worsening net income points to substantial non-operating charges that investors should scrutinize closely.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-861.5%
-$1.3M-$12.4M

Net income declined 861.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
+53.6%
-$8.5M-$3.9M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Accounts Receivable
Balance Sheet
+28.9%
$12.4M$16.0M

Receivables grew 28.9% — monitor days sales outstanding for collection efficiency.

Operating Cash Flow
Cash Flow
-15.9%
$21.2M$17.9M

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

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-28
ADDED
bomn20251231_10k.htm 0001494582 BOSTON OMAHA Corp false --12-31 FY 2025 true false true true Our cybersecurity risk assessment and management processes are implemented and maintained by various members of our management team and IT consultants, which includes individuals who have a diverse combination of relevant expertise, experience, education and training.
Our team includes individuals with relevant experience in enterprise risk management and disclosure controls and procedures.
Additionally, certain members of our team have experience managing cybersecurity programs and are specifically assigned cybersecurity oversight.
Our cybersecurity risk assessment and management processes are implemented and maintained by various members of our management team and IT consultants, which includes individuals who have a diverse combination of relevant expertise, experience, education and training.
Our team includes individuals with relevant experience in enterprise risk management and disclosure controls and procedures.
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REMOVED
Such statements include, but are not limited to, any statement that may predict, forecast, indicate or imply future results, performance, achievements or events, including the impact of the COVID-19 pandemic, or any statement that may relate to strategies, plans or objectives for, or potential results of, future operations, financial results, financial condition, business prospects, growth strategy or liquidity, and are based upon management s current plans and beliefs or current estimates of future results or trends.
As of December 31, 2024, we operate approximately 4,000 billboards with approximately 7,600 advertising faces.
In addition, over the last several years, we have also acquired additional surety insurance brokerage businesses located in various regions of the United States.
As of December 31, 2024, we have approximately 46,900 broadband customers (15,600 fiber customers) and 39,800 fiber passings completed.
For our funds under management (the 24th Street Funds and the BFR Fund), we plan to sell the assets at the highest price the market will bear while maintaining the business plans for these assets.
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