DFLIWHIGH SIGNALFINANCIAL10-K

DFLIW executed another reverse stock split (1-for-10) while dramatically worsening operating performance despite improved balance sheet metrics.

The company's second reverse stock split in 16 months signals continued distress in share price performance, typically indicating underlying business struggles. The strategic pivot from a dual-brand to single-brand approach under Battle Born suggests management is consolidating resources amid financial pressures, which could either streamline operations or indicate market challenges with the Dragonfly Energy brand.

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

DFLIW shows a mixed financial picture with significant balance sheet improvements offset by severely deteriorating operations. Cash surged 277% to $18.3M and stockholders' equity turned positive at $11.5M while total debt plummeted 78% to $19.3M, indicating successful debt restructuring or refinancing. However, operating cash flow cratered from -$7.2M to -$26.0M and net losses expanded 72% to -$69.9M despite reduced R&D spending, signaling fundamental operational challenges that overshadow the improved capital structure.

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 ).
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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 ).
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