CWCOHIGH SIGNALFINANCIAL10-K

CWCO experienced a 35% decline in net income despite strong cash generation, while dramatically expanding manufacturing capacity through major capital investments.

The company appears to be in a significant expansion phase, investing heavily in water treatment infrastructure (capacity increased from 58.0 to 78.5 million gallons per day with plants expanding from 29 to 97). The 35% earnings decline alongside 14% operating cash flow growth suggests margin compression during this buildout period, which could indicate either integration costs or market pressures affecting profitability.

Comparing 2026-03-16 vs 2025-03-17View on EDGAR →
FINANCIAL ANALYSIS

CWCO's financial profile shows a company prioritizing growth over near-term profitability, with net income falling 35% to $18.3M while operating cash flow grew 14% to $41.7M and capital expenditure increased 27% to $8.5M. The company significantly strengthened its balance sheet by reducing total debt 93% to $490K and increasing cash 25% to $123.8M, while inventory declined 58% to $3.7M likely reflecting improved efficiency or demand patterns. This combination of declining earnings, strong cash generation, aggressive debt reduction, and substantial capacity expansion signals a strategic transformation period that could pressure short-term returns but potentially position the company for future growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+212.1%
$47K$145K

Interest expense surged 212.1% — significant debt increase or rising rates materially impacting earnings.

Total Debt
Balance Sheet
-93%
$7.0M$490K

Debt reduced 93% — deleveraging strengthens balance sheet and reduces financial risk.

Inventory
Balance Sheet
-58.3%
$9.0M$3.7M

Inventory drawn down 58.3% — strong sell-through or deliberate destocking; watch for supply constraints.

Net Income
P&L
-35.1%
$28.2M$18.3M

Net income declined 35.1% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
+27.5%
$6.7M$8.5M

Capex increased 27.5% — ongoing investment in capacity or infrastructure for future growth.

Cash & Equivalents
Balance Sheet
+24.6%
$99.4M$123.8M

Cash grew 24.6% — improving liquidity position supports investment and shareholder returns.

Accounts Receivable
Balance Sheet
-17.2%
$39.6M$32.8M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Operating Cash Flow
Cash Flow
+14.2%
$36.5M$41.7M

Operating cash flow grew 14.2% — strong conversion of earnings to cash, healthy business fundamentals.

Current Liabilities
Balance Sheet
+11.1%
$24.9M$27.7M

Current liabilities rose 11.1% — increased short-term obligations, watch current ratio.

Total Liabilities
Balance Sheet
+10.3%
$28.0M$30.9M

Liabilities increased 10.3% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-03-16
PRIOR — 2025-03-17
ADDED
As of March 9, 2026, 15,964,209 shares of the registrant s common shares were outstanding.
In 2025, our retail water operations generated approximately 26% of our consolidated revenue.
In 2025, our bulk water operations generated approximately 25% of our consolidated revenue.
In 2025, our services operations generated approximately 35% of our consolidated revenue.
In 2025, our manufacturing operations generated approximately 14% of our consolidated revenue.
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REMOVED
As of March 10, 2025, 15,874,796 shares of the registrant s common shares were outstanding.
In 2024, our retail water operations generated approximately 24% of our consolidated revenue.
In 2024, our bulk water operations generated approximately 25% of our consolidated revenue.
In 2024, our services operations generated approximately 38% of our consolidated revenue.
In 2024, our manufacturing operations generated approximately 13% of our consolidated revenue.
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