DFLIHIGH SIGNALFINANCIAL10-K

DFLI executed another reverse stock split (1-for-10) while dramatically improving its balance sheet through major debt reduction, but operating losses nearly tripled to $69.9M with severely deteriorating operating cash flow.

The company appears to have undergone significant financial restructuring, converting $66.6M of debt into equity and raising substantial capital, which explains the shift from negative to positive stockholders' equity. However, the second reverse stock split in consecutive years signals continued stock price distress, while the tripling of operating losses and worsening cash burn of $26M indicates fundamental operational challenges persist despite the balance sheet improvements.

Comparing 2026-03-30 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

DFLI's financials show a tale of two stories - a dramatically improved balance sheet with cash increasing 277% to $18.3M and debt reduced 78% to $19.3M, likely through debt-to-equity conversion that moved stockholders' equity from -$9.4M to +$11.5M. However, operational performance severely deteriorated with net losses increasing 72% to $69.9M, operating cash flow worsening from -$7.2M to -$26.0M, and interest expense more than doubling despite lower debt levels. The company appears to have bought time through financial restructuring, but underlying business performance is significantly worse.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+276.8%
$4.8M$18.3M

Cash position surged 276.8% — strong cash generation or capital raise providing significant financial cushion.

Operating Cash Flow
Cash Flow
-261.6%
-$7.2M-$26.0M

Operating cash flow fell 261.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
+222.6%
-$9.4M$11.5M

Equity base grew 222.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Interest Expense
P&L
+130.6%
$6.9M$16.0M

Interest expense surged 130.6% — significant debt increase or rising rates materially impacting earnings.

Total Debt
Balance Sheet
-77.5%
$85.9M$19.3M

Debt reduced 77.5% — deleveraging strengthens balance sheet and reduces financial risk.

Accounts Receivable
Balance Sheet
+74.5%
$2.4M$4.2M

Receivables surged 74.5% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Net Income
P&L
-72.2%
-$40.6M-$69.9M

Net income declined 72.2% — review whether driven by operations, interest costs, or non-recurring items.

Current Assets
Balance Sheet
+52.4%
$32.9M$50.2M

Current assets grew 52.4% — improving short-term liquidity or inventory/receivables build.

R&D Expense
P&L
-45.3%
$5.5M$3.0M

R&D spending cut 45.3% — could signal cost discipline or concerning reduction in innovation investment.

Total Liabilities
Balance Sheet
-37.6%
$84.6M$52.8M

Liabilities reduced 37.6% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-31
ADDED
As of March 26, 2026, there were 12,148,783 shares of the registrant s common stock, par value $ 0.0001 per share, issued and outstanding.
Form 10-K Summary 85 SIGNATURES 86 On December 18, 2025, we effected a 1-for-10 reverse stock split of our outstanding shares of common stock.
Please see Part I-Item 1A-Risk Factors for additional risks which could adversely impact our business and financial performance.
Overview We are a manufacturer of non-toxic deep cycle lithium-ion batteries that caters to customers in the consumer industry (including the recreational vehicle ( RV ), marine vessel, industrial, and trucking markets), with proprietary, patented and disruptive battery cell manufacturing and non-flammable solid-state cell technology currently under development.
Recently, we have moved away from our dual-brand strategy for battery products, Dragonfly Energy ( Dragonfly Energy ) and Battle Born Batteries ( Battle Born ).
+7 more — sign up free →
REMOVED
As of March 27, 2025, there were 7,589,642 shares of the registrant s common stock, par value $ 0.0001 per share, issued and outstanding.
Form 10-K Summary 74 SIGNATURES 75 On November 22, 2024, we effected a 1-for-9 reverse stock split of our outstanding shares of common stock.
Please see Part I Item 1A Risk Factors for additional risks which could adversely impact our business and financial performance.
Overview We are a manufacturer of non-toxic deep cycle lithium-ion batteries that caters to customers in the consumer industry (including the recreational vehicle ( RV ), marine vessel, solar and off-grid residence industries), and trucking, industrial and energy storage markets, with proprietary, patented and disruptive battery cell manufacturing and non-flammable solid-state cell technology currently under development.
We have a dual-brand strategy for battery products, Dragonfly Energy ( Dragonfly Energy ) and Battle Born Batteries ( Battle Born ).
+7 more — sign up free →
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