DBGIHIGH SIGNALFINANCIAL10-K

DBGI executed a massive equity dilution increasing share count by 301% while experiencing severe operational deterioration with revenue declining 36% and operating losses nearly tripling.

The company issued approximately $12 million in new equity through strategic partnerships, dramatically diluting existing shareholders while the underlying business performance collapsed. The combination of massive dilution during a period of worsening fundamentals suggests potential distress financing and raises serious questions about management's capital allocation decisions and the company's strategic direction.

Comparing 2026-04-15 vs 2025-04-09View on EDGAR →
FINANCIAL ANALYSIS

DBGI's financial position shows a tale of two stories - while cash improved dramatically from $164K to $1.9M and stockholders' equity turned positive at $8.8M due to equity raises, operational performance collapsed with revenue falling 36% to $7.4M, gross profit declining 71%, and operating losses nearly tripling to $29.5M. The 301% increase in share count combined with deteriorating fundamentals suggests the company raised capital at distressed valuations to address severe operational challenges, creating significant dilution for existing shareholders while the core business continues to struggle.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+1076.7%
$164K$1.9M

Cash position surged 1076.7% — strong cash generation or capital raise providing significant financial cushion.

Stockholders Equity
Balance Sheet
+760%
-$1.3M$8.8M

Equity base grew 760% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+338.9%
$4.7M$20.6M

Current assets grew 338.9% — improving short-term liquidity or inventory/receivables build.

Operating Income
P&L
-189.5%
-$10.2M-$29.5M

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

Operating Cash Flow
Cash Flow
-158.1%
-$6.2M-$15.9M

Operating cash flow fell 158.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Assets
Balance Sheet
+123.7%
$19.9M$44.5M

Asset base grew 123.7% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
-115.6%
-$13.1M-$28.3M

Net income declined 115.6% — review whether driven by operations, interest costs, or non-recurring items.

Gross Profit
P&L
-71.1%
$3.6M$1.1M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Total Liabilities
Balance Sheet
+68.3%
$21.2M$35.7M

Liabilities grew 68.3% — significant increase in debt or obligations, assess impact on financial flexibility.

Revenue
P&L
-36.1%
$11.6M$7.4M

Revenue declined 36.1% — significant demand weakness or market share loss warrants investigation.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-04-09
ADDED
As of April 15, 2026, the Company had 16,629,371 shares of common stock, $ 0.0001 par value, issued and outstanding.
BUSINESS Recent Developments During 2025, the Company entered into several strategic agreements to expand its collegiate apparel and marketing platform, including arrangements with AAA Tuscaloosa (University of Alabama), LLC, Traffic Holdco, LLC, Buffalo Sports Properties / Learfield, The Grove Collective, LLC, and MavDB Consulting LLC.
Effective July 16, 2025, the Company entered into Exclusive Private Label Manufacturing Agreements with AAA Tuscaloosa, LLC and Traffic Holdco, LLC.
Under these agreements, the Company manufactures collegiate-branded apparel for distribution through university channels and related platforms.
In connection with these arrangements, the Company agreed to issue common stock with total equity commitments of approximately $3.0 million for AAA and a minimum of $9.0 million for Traffic Holdco over three-year terms.
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REMOVED
Shares of the registrant s common stock held by each executive officer and director and by each other person who may be deemed to be an affiliate of the registrant have been excluded from this computation.
This calculation does not reflect a determination that certain persons are affiliates of the registrant for any other purpose.
As of April 9, 2025, the Company had 4,146,494 shares of common stock, $ 0.0001 par value, issued and outstanding.
On August 22, 2023, the Company effectuated a 1-for-25 reverse stock split of its outstanding common stock (the 2023 Reverse Stock Split ).
On December 12, 2024, the Company effectuated a 1-for-50 reverse stock split of its outstanding common stock (the 2024 Reverse Stock Split, and together with the 2023 Reverse Stock Split, the Reverse Stock Splits ).
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