CYPHHIGH SIGNALMANAGEMENT10-K

CYPH underwent a complete business transformation, changing from Leap Therapeutics to Cypherpunk Holdings with a name change in November 2025, while dramatically improving financial performance with a swing from -$67.6M to +$4.8M net income.

This represents a fundamental pivot away from biotechnology operations (evidenced by the 55% reduction in R&D expenses) toward what appears to be cryptocurrency-related business based on the new "Cypherpunk" name and risk factor mentions of cryptocurrency markets. The massive 338% increase in stockholders' equity combined with profitability suggests either a major capital raise, asset acquisition, or successful business model transition that investors need to evaluate carefully.

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FINANCIAL ANALYSIS

The company achieved a remarkable financial turnaround, swinging from a $67.6M net loss to $4.8M profit while dramatically strengthening its balance sheet with stockholders' equity surging 338% to $153.5M and total assets growing 232% to $163.2M. However, cash declined significantly by 70% to $14.0M, suggesting major capital deployment or business investments, while the 55% reduction in R&D expenses confirms the strategic shift away from biotechnology operations. The overall picture shows a company that has successfully executed a major business transformation with substantially improved financial health, though the cash burn and business model change require careful monitoring.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+338%
$35.0M$153.5M

Equity base grew 338% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+237.4%
$48.0M$162.1M

Current assets grew 237.4% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+232.2%
$49.1M$163.2M

Asset base grew 232.2% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+107.1%
-$67.6M$4.8M

Net income grew 107.1% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
-70.3%
$47.2M$14.0M

Cash declined 70.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
-67.6%
$14.1M$4.6M

Current liabilities reduced — improved short-term financial position and working capital health.

Capital Expenditure
Cash Flow
+56.3%
$64K$100K

Capital expenditure jumped 56.3% — major investment cycle underway; assess returns on deployment.

R&D Expense
P&L
-55.1%
$57.2M$25.7M

R&D spending cut 55.1% — could signal cost discipline or concerning reduction in innovation investment.

Operating Income
P&L
+41.4%
-$70.1M-$41.1M

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

Interest Expense
P&L
+31.7%
$41K$54K

Interest expense surged 31.7% — significant debt increase or rising rates materially impacting earnings.

LANGUAGE CHANGES
NEW — 2026-03-16
PRIOR — 2025-03-26
ADDED
As of March 11, 2026, there were 89,979,619 outstanding shares of the registrant s common stock, par value $0.001 per share, which is the only outstanding class of common stock of the registrant.
Our business is further subject to additional risks and uncertainties, including our ability to comply with the continued listing requirements of the Nasdaq Capital Market ( Nasdaq ); our results of operations, financial condition, liquidity, prospects and growth strategies; geopolitical and macroeconomic factors, including but not limited to our ability to access the capital markets, the effects of inflation and interest rate factors, as well as fluctuations in the market price of our traded securities and the cryptocurrency markets.
We obtained the industry, market and competitive position data in this Annual Report from our own internal estimates and research as well as from industry and general publications and research surveys and studies conducted by third parties.
INTRODUCTORY COMMENT References to Cypherpunk and Leap On November 12, 2025, we filed a Charter Amendment with the Secretary of State of the State of Delaware changing the Company s name from Leap Therapeutics, Inc.
In connection with the name change, the Company formed a new wholly-owned subsidiary, named Leap Therapeutics, Inc.
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REMOVED
As of March 20, 2025, there were 41,257,602 outstanding shares of the registrant s common stock, par value $0.001 per share, which is the only outstanding class of common stock of the registrant.
By their nature, forward-looking statements involve risks and uncertainties because they relate to events, competitive dynamics and industry change, and depend on economic circumstances that may or may not occur in the future or may occur on longer or shorter timelines than anticipated.
INTRODUCTORY COMMENT References to Leap Throughout this Annual Report on Form 10-K, the Company, Leap, Leap Therapeutics, we, us, and our, except where the context requires otherwise, refer to Leap Therapeutics, Inc.
and its consolidated subsidiaries, and our board of directors refers to the board of directors of Leap Therapeutics, Inc.
( HCP Australia ) was formed and is our wholly owned subsidiary.
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