CJMBHIGH SIGNALFINANCIAL10-K

CJMB experienced severe financial deterioration with operating cash flow plummeting from $540K to negative $4.5M and net losses nearly quadrupling to $8M.

The company shows clear signs of operational distress with dramatically worsening cash generation and profitability metrics that suggest potential liquidity concerns. The substantial increase in SG&A expenses (+78%) coupled with declining receivables indicates possible revenue recognition issues or customer payment problems, while the 27% decline in stockholder equity erodes the financial cushion.

Comparing 2026-03-31 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

CJMB's financial position deteriorated significantly across all major metrics, with operating cash flow swinging negative by over $5M and net losses expanding from $2.3M to $8M. SG&A expenses surged 78% while accounts receivable dropped 45%, suggesting either revenue quality issues or collection problems, and total liabilities increased 81% while stockholder equity declined 27%. The overall picture signals a company in financial distress with rapidly burning cash, expanding losses, and a weakening balance sheet that raises serious questions about operational viability and potential liquidity constraints.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+1236.2%
$46K$617K

Capital expenditure jumped 1236.2% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
-941.4%
$540K-$4.5M

Operating cash flow fell 941.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-247.3%
-$2.3M-$8.0M

Net income declined 247.3% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-209.2%
-$2.3M-$7.0M

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

Total Liabilities
Balance Sheet
+80.6%
$1.9M$3.4M

Liabilities grew 80.6% — significant increase in debt or obligations, assess impact on financial flexibility.

SG&A Expense
P&L
+77.7%
$4.8M$8.6M

SG&A up 77.7% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Dividends Paid
Cash Flow
-55%
$7.4M$3.3M

Dividends cut 55% — significant signal of cash flow stress or capital reallocation priorities.

Inventory
Balance Sheet
+53.6%
$158K$243K

Inventory surged 53.6% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Accounts Receivable
Balance Sheet
-44.9%
$623K$343K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Stockholders Equity
Balance Sheet
-26.6%
$3.2M$2.3M

Equity decreased 26.6% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-28
ADDED
For purposes of the foregoing calculation only, all directors and the executive officers who were SEC reporting persons of the Registrant as of June 30, 2025 have been deemed affiliates.
As of March 25, 2026, the Company had 5,627,368 shares of common stock, $ 0.001 par value, issued and outstanding.
Changes in and Disagreements with Accountants and Financial Disclosure 32 Item 9A.
We are headquartered at 244 Flightline Drive, Spring Branch, TX 78070.
We also established an entity, Callan JMB Services (India) Private Limited is domiciled in Pune, Maharashtra, India and is 99.9% owned by Callan JMB and has no operations or activities as of December 31, 2025.
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REMOVED
The registrant s common shares began trading on the NASDAQ Capital Market American on February 5, 2025.
As of March 28, 2025, the Company had 4,443,569 shares of common stock, $ 0.001 par value, issued and outstanding.
Changes in and Disagreements with Accountants and Financial Disclosure 33 Item 9A.
We are headquartered at 244 Flightline Dr., Spring Branch, TX 78070.
Our Customers As of December 31, 2024, our top three customers, the Customer 1 (50.6%), Customer 2 (17.5%), and Customer 3 (13.3%), collectively accounted for approximately 81.4% of our revenue.
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