DFLIWMEDIUM SIGNALFINANCIAL10-K

DFLIW executed another reverse stock split while substantially reducing total debt from $85.9M to $19.3M and consolidating from a dual-brand strategy to focus solely on Battle Born branded products.

The company appears to be in active financial restructuring mode, having completed two reverse stock splits in consecutive years while meaningfully reducing its debt burden by 77.5%. The strategic pivot from dual-brand operations to a single Battle Born focus suggests management is streamlining operations, though net losses expanded substantially year-over-year.

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

DFLIW showed mixed financial performance with revenue growing modestly to $58.6M and gross profit expanding to $15.6M, indicating improving operational efficiency. However, net losses expanded meaningfully while the company dramatically reduced total debt by $66.6M and increased current assets to $50.2M. The substantial debt reduction alongside higher current assets suggests either a major refinancing event or asset restructuring, though this came at the cost of significantly higher losses.

FINANCIAL STATEMENT CHANGES
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.

Gross Profit
P&L
+34.6%
$11.6M$15.6M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Capital Expenditure
Cash Flow
-28.8%
$2.7M$1.9M

Capex reduced 28.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Revenue
P&L
+15.8%
$50.6M$58.6M

Revenue growing 15.8% — solid top-line momentum, watch margins for quality of growth.

Total Assets
Balance Sheet
+15.1%
$75.2M$86.5M

Asset base grew 15.1% — expansion through organic growth, acquisitions, or capital deployment.

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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