CELHHIGH SIGNALFINANCIAL10-K

CELH shows substantially higher gross profit growth accompanied by a dramatic 55% decline in cash reserves, raising questions about cash management and capital allocation efficiency.

The massive reduction in cash position from $890M to $399M while gross profit grew substantially suggests significant cash deployment, potentially through acquisitions, distributions, or major capital investments. The disconnect between strong gross profit growth and declining net income indicates margin pressure from substantially higher SG&A expenses, which could signal integration costs or aggressive expansion spending.

Comparing 2026-03-02 vs 2025-03-03View on EDGAR →
FINANCIAL ANALYSIS

CELH demonstrated substantially higher gross profit growth while net income declined 26% due to meaningfully expanded SG&A expenses. The company's cash position fell dramatically by 55% to $399M despite strong operating cash flow growth of 37%, suggesting major cash deployment activities. Overall, the financial picture shows a company in aggressive expansion mode with strong top-line momentum but facing margin compression and significant cash utilization.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
+86.3%
$680.2M$1.3B

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Cash & Equivalents
Balance Sheet
-55.2%
$890.2M$398.9M

Cash declined 55.2% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Capital Expenditure
Cash Flow
+54.2%
$23.4M$36.1M

Capital expenditure jumped 54.2% — major investment cycle underway; assess returns on deployment.

SG&A Expense
P&L
+52.3%
$524.5M$798.8M

SG&A up 52.3% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Current Assets
Balance Sheet
+36.7%
$1.3B$1.8B

Current assets grew 36.7% — improving short-term liquidity or inventory/receivables build.

Operating Cash Flow
Cash Flow
+36.7%
$262.9M$359.4M

Operating cash flow surged 36.7% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
-25.6%
$145.1M$108.0M

Net income declined 25.6% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-03-03
ADDED
Market f or the Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 27 Item 6.
Form 10-K Summary 49 Signatures 50 MASTER GLOSSARY Term Definition 2015 Plan The Celsius Holdings, Inc.
2015 Stock Incentive Plan 2025 Plan The Celsius Holdings, Inc.
2025 Omnibus Incentive Compensation Plan A R Canada Distribution Agreement Amended and Restated Distribution Agreement between the Company and Pepsi, including Pepsi's affiliates, select territories in Canada, entered into in August 2025 A R Distribution Agreements Collectively, the A R Canada Distribution Agreement and the A R U.S.
Distribution Agreement Amended and Restated Distribution Agreements between the Company and Pepsi, including Pepsi's affiliates, covering the U.S.
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REMOVED
Market For Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 24 Item 6.
While we have specifically identified certain information as being forward-looking in the context of its presentation, we caution you that all statements contained in this Report that are not clearly historical in nature, including statements regarding our ability to successfully integrate Alani Nutrition LLC ("Alani Nu"); the strategic investment by and long term partnership with PepsiCo, Inc.
("Pepsi"); anticipated financial performance; management s plans and objectives for international expansion and future operations globally; the successful development, commercialization, and timing of new products; business prospects; outcomes of regulatory proceedings; market conditions; the current and future market size for existing or new products; any stated or implied outcomes with regards to the foregoing; and other matters are forward-looking.
("Big Beverages"), a copacker; Our ability to successfully estimate and/or generate demand through the use of third-parties, including celebrities, social media influencers, and others, may expose us to risk of negative publicity, litigation, and/or regulatory enforcement action; The impact of additional labeling or warning requirements or limitations on the marketing or sale of our products; Our ability to successfully expand outside of the United States ( U.S.
Our demand generation strategies through social media and the use of third parties, including celebrities, social media influencers, and others, may expose us to risk of negative publicity, litigation, and/or regulatory enforcement action, which could impact our future profitability.
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