CBATHIGH SIGNALFINANCIAL10-K

CBAT's gross profit declined substantially while current liabilities increased dramatically, signaling potential operational and financial stress despite modest revenue growth.

The company faces a concerning profit squeeze with gross margins compressing severely even as revenue grew modestly, indicating fundamental operational challenges or unfavorable cost dynamics. The substantial increase in current liabilities alongside relatively modest asset growth suggests potential liquidity pressures and working capital management issues that require close monitoring.

Comparing 2026-03-31 vs 2025-03-17View on EDGAR →
FINANCIAL ANALYSIS

CBAT posted mixed financial results with revenue growing 10.5% to $195.2M, but gross profit declined substantially to $18.4M, representing a severe margin compression that signals operational difficulties. The balance sheet shows meaningful strain with current liabilities increasing 74.6% to $299.8M while total assets grew only 41% to $426.2M, creating an unfavorable leverage dynamic. Despite these concerning trends, operating cash flow improved 22.3% to $48.6M, providing some cushion against the deteriorating profitability metrics.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+74.6%
$171.7M$299.8M

Current liabilities surged 74.6% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+73.9%
$182.2M$316.7M

Liabilities grew 73.9% — significant increase in debt or obligations, assess impact on financial flexibility.

Gross Profit
P&L
-55.9%
$41.8M$18.4M

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

Total Assets
Balance Sheet
+41%
$302.2M$426.2M

Asset base grew 41% — expansion through organic growth, acquisitions, or capital deployment.

Current Assets
Balance Sheet
+27.8%
$141.4M$180.6M

Current assets grew 27.8% — improving short-term liquidity or inventory/receivables build.

Cash & Equivalents
Balance Sheet
+23.4%
$6.7M$8.3M

Cash grew 23.4% — improving liquidity position supports investment and shareholder returns.

Operating Cash Flow
Cash Flow
+22.3%
$39.7M$48.6M

Operating cash flow grew 22.3% — strong conversion of earnings to cash, healthy business fundamentals.

R&D Expense
P&L
+21.5%
$13.0M$15.8M

R&D investment increased 21.5% — signals commitment to future product development, though near-term margin impact.

Accounts Receivable
Balance Sheet
+16.6%
$32.9M$38.4M

Receivables grew 16.6% — monitor days sales outstanding for collection efficiency.

Revenue
P&L
+10.5%
$176.6M$195.2M

Revenue growing 10.5% — solid top-line momentum, watch margins for quality of growth.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-17
ADDED
There were a total of 88,645,836 shares of the registrant s common stock outstanding as of March 25, 2026.
EUR are to euro, the official currency of the euro area; Hitrans are to our 73.46% owned PRC subsidiary, Zhejiang Hitrans Lithium Battery Technology (we hold 73.46% of registered equity interests of Hitrans, representing 79.64% of paid-up capital).
until February 24, 2023; NCM are to nickel cobalt manganese; R D are to research and development; RMB are to Renminbi, the legal currency of China; SEC are to the United States Securities and Exchange Commission; Securities Act are to the Securities Act of 1933, as amended; and U.S.
dollar , $ and US$ are to the legal currency of the United States.
ii Special Note Regarding Forward Looking Statements Statements contained in this report include forward-looking statements within the meaning of such term in Section 27A of the Securities Act and Section 21E of the Exchange Act.
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REMOVED
There were a total of 89,939,662 shares of the registrant s common stock outstanding as of March 14, 2025.
Hitrans are to our 67.33% owned PRC subsidiary, Zhejiang Hitrans Lithium Battery Technology (we hold 67.33% of registered equity interests of Hitrans, representing 72.99% of paid-up capital).
until February 24, 2023; RMB are to Renminbi, the legal currency of China; SEC are to the United States Securities and Exchange Commission; Securities Act are to the Securities Act of 1933, as amended; and U.S.
dollar , $ and US$ are to the legal currency of the United States; ii Special Note Regarding Forward Looking Statements Statements contained in this report include forward-looking statements within the meaning of such term in Section 27A of the Securities Act and Section 21E of the Exchange Act.
Our current auditor, ARK Pro CPA CO , is headquartered in Hong Kong .
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