CBATHIGH SIGNALFINANCIAL10-K

CBAT experienced a dramatic operational deterioration with operating income swinging from $8.8M profit to -$18.4M loss while significantly expanding operations through increased CapEx and inventory buildup.

The company's core profitability has collapsed with operating income declining over 300%, indicating serious operational challenges or market headwinds. Despite increasing their ownership stake in subsidiary Hitrans and expanding operations, the company is burning cash at the operational level, which could threaten long-term viability if the trend continues.

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

CBAT shows a company in significant operational distress with operating income collapsing from $8.8M to -$18.4M loss and gross profit declining 56% to $18.4M, while the company simultaneously expanded operations through 160% higher CapEx ($44.7M) and doubled inventory to $50.6M. Total liabilities surged 74% to $316.7M while assets grew only 41%, indicating deteriorating financial leverage, though cash position remained relatively stable with a modest 23% increase to $8.3M. The overall picture suggests a company investing heavily in expansion while experiencing severe profitability pressure, creating a dangerous combination of increased operational risk and declining returns.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-309.8%
$8.8M-$18.4M

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

Net Income
P&L
-179.5%
$11.8M-$9.4M

Net income declined 179.5% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
+159.8%
$17.2M$44.7M

Capital expenditure jumped 159.8% — major investment cycle underway; assess returns on deployment.

Inventory
Balance Sheet
+121.4%
$22.9M$50.6M

Inventory surged 121.4% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

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.

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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