CODIHIGH SIGNALFINANCIAL10-K

CODI experienced a dramatic business contraction with stockholders' equity collapsing 66% to $442M despite gross profit surging 292% to $814M, while net losses more than doubled to -$226M.

The massive decline in stockholders' equity alongside significantly higher net losses despite revenue growth suggests potential asset impairments, restructuring charges, or portfolio company divestitures that have materially damaged shareholder value. The 64% increase in interest expense to $175M indicates rising debt servicing costs are severely pressuring profitability even as the business generates higher gross profits.

Comparing 2026-02-27 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

CODI shows a contradictory financial picture with gross profit exploding 292% to $814M while net losses more than doubled to -$226M, indicating severe non-operating or restructuring impacts. The balance sheet contracted dramatically with stockholders' equity falling 66% to $442M, inventory down 58%, and current assets declining 46%, suggesting significant asset disposals or impairments. Operating cash flow improved substantially from -$68M to -$7M, but the combination of higher interest expense (+64%) and collapsing equity signals a company under significant financial stress despite operational improvements.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
+292.1%
$207.7M$814.4M

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

Net Income
P&L
-205.9%
-$74.0M-$226.4M

Net income declined 205.9% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
+200.4%
-$11.1M$11.1M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Provision for Credit Losses
P&L
-95.6%
$6.0M$268K

Provisions reduced 95.6% — improving credit quality or reserve release boosting reported earnings.

Operating Cash Flow
Cash Flow
+89.9%
-$67.6M-$6.8M

Operating cash flow surged 89.9% — exceptional cash generation, highest quality earnings signal.

Stockholders Equity
Balance Sheet
-65.9%
$1.3B$442.0M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Interest Expense
P&L
+64.3%
$106.7M$175.3M

Interest expense surged 64.3% — significant debt increase or rising rates materially impacting earnings.

Inventory
Balance Sheet
-58%
$962.4M$404.1M

Inventory drawn down 58% — strong sell-through or deliberate destocking; watch for supply constraints.

Accounts Receivable
Balance Sheet
-54.3%
$444.4M$202.9M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Assets
Balance Sheet
-46.1%
$1.6B$845.2M

Current assets declined 46.1% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-27
ADDED
All statements other than statements of historical or current fact are forward-looking statements for purposes of federal and state securities laws.
Forward-looking statements include, among other things, (i) statements as to our future performance or liquidity, such as expectations for our results of operation, net income, Adjusted EBITDA and Adjusted Earnings, our deleveraging efforts and our ability to make quarterly distributions and (ii) our plans, strategies and objectives for future operations, including our business outlook and planned capital expenditures.
A description of some of the risks that could cause our actual results to differ appears under Item 1A.
"Management's Discussion and Analysis of Financial Conditions and Results of Operations" of this Form 10-K.
The forward-looking events discussed in this Form 10-K may not occur.
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REMOVED
All statements other than statements of historical or current fact are forward-looking statements for purposes of federal and state securities laws .
Forward looking statements include, among other things, (i) statements as to our future performance or liquidity, such as expectations for our results of operation, net income, adjusted EBITDA, adjusted earnings, and ability to make quarterly distributions and (ii) our plans, strategies and objectives for future operations, including our business outlook and planned capital expenditures.
A description of some of the risks that could cause our actual results to differ appears under the section Risk Factors .
Additional risks of which we are not currently aware or which we currently deem immaterial could also cause our actual results to differ.
The forward-looking events discussed in this Annual Report on Form 10-K may not occur.
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