BRFHHIGH SIGNALOPERATIONAL10-K

BRFH completed a transformative acquisition of Arps Dairy in October 2025, dramatically expanding its balance sheet and gaining manufacturing capabilities it previously lacked.

This acquisition represents a strategic pivot from being purely a distributor to becoming a vertically integrated manufacturer with its own production facilities. The addition of manufacturing capability through a 15,000 sq ft facility (expanding to 44,000 sq ft in 2026) fundamentally changes the company's operational model and competitive positioning. However, the massive increase in liabilities relative to the modest revenue growth suggests integration challenges and high acquisition costs that investors should monitor closely.

Comparing 2026-04-15 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

The Arps Dairy acquisition drove massive balance sheet expansion with total assets growing 287% to $12.8M and liabilities surging 320% to $11.5M, while revenue only doubled to $211K, indicating the acquisition was significantly larger than the core business. The dramatic reduction in interest expense from $479K to $130K suggests debt restructuring or refinancing as part of the transaction. Despite the substantial asset and liability increases, the modest revenue growth relative to the balance sheet expansion raises questions about asset utilization and integration effectiveness in the near term.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+321.6%
$2.6M$11.0M

Current liabilities surged 321.6% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+319.7%
$2.7M$11.5M

Liabilities grew 319.7% — significant increase in debt or obligations, assess impact on financial flexibility.

Total Assets
Balance Sheet
+286.7%
$3.3M$12.8M

Asset base grew 286.7% — expansion through organic growth, acquisitions, or capital deployment.

Total Debt
Balance Sheet
+243.5%
$223K$766K

Debt increased 243.5% — substantial leverage increase; assess whether deployed for growth or covering losses.

Accounts Receivable
Balance Sheet
+136.1%
$829K$2.0M

Receivables surged 136.1% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Capital Expenditure
Cash Flow
+132.1%
$53K$123K

Capital expenditure jumped 132.1% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+130.1%
$578K$1.3M

Equity base grew 130.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Revenue
P&L
+92.1%
$110K$211K

Strong top-line growth of 92.1% — accelerating demand or successful expansion into new markets.

Interest Expense
P&L
-72.9%
$479K$130K

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

Current Assets
Balance Sheet
+55.3%
$2.7M$4.2M

Current assets grew 55.3% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-03-27
ADDED
As of April 13, 2026, there were 16,104,853 outstanding shares of common stock of the registrant.
You may also request a copy of these filings, at no cost, by writing us at 12100 Wilshire Boulevard, 8 th Floor, Los Angeles, California, 90025 or calling us at (310) 598-7113.
Corporate History and Background The Company is engaged in the manufacturing and distribution of ready-to-drink and ready-to-blend frozen beverages and food, including smoothies, shakes, frappes and juice pops.
On October 3, 2025, we acquired Arps Dairy, Inc., an Ohio corporation ( Arps Dairy ), which operates a 15,000- square foot dairy processing facility to be replaced in 2026 by a new 44,000-square foot facility under construction nearby (the New Facility ), thereby obtaining manufacturing capability that we did not previously have.
Accordingly, we have two direct subsidiaries: Barfresh Corporation, Inc.
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REMOVED
As of March 24, 2025, there were 15,810,080 outstanding shares of common stock of the registrant.
You may also request a copy of these filings, at no cost, by writing us at 3600 Wilshire Boulevard, Suite 1720, Los Angeles, 90010 or calling us at (310) 598-7113.
Corporate History and Background The Company is engaged in the manufacturing and distribution of ready-to-drink and ready-to-blend frozen beverages, including smoothies, shakes and frappes.
Our corporate office is located at 3600 Wilshire Boulevard Suite 1720, Los Angeles, 90010.
Business Overview Barfresh is a leader in the creation, manufacturing and distribution of ready-to-drink and ready-to-blend frozen beverages.
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