DKHIGH SIGNALFINANCIAL10-K

Delek US experienced massive revenue growth to $9.3B but swung to a $22.8M net loss while dramatically improving operating cash flow from negative $66.8M to positive $535.8M.

The disconnect between massive revenue growth (+298%) and negative net income suggests significant non-cash charges or one-time items that didn't impact cash generation. The 902% improvement in operating cash flow indicates strong underlying operational performance despite the accounting loss, though the 162% increase in interest expense reflects growing debt service costs on the expanded debt load.

Comparing 2026-02-27 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

DK showed explosive revenue growth to $9.3B alongside a remarkable turnaround in operating cash flow from deeply negative to strongly positive $535.8M, indicating robust operational cash generation. However, the company swung to a net loss despite this revenue surge, while simultaneously strengthening its balance sheet through increased stockholders equity (+66%) and maintaining adequate liquidity despite higher debt levels. The combination of massive revenue growth, negative net income, and strong cash flow improvement suggests significant non-cash charges masked what appears to be strong underlying operational performance.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+902.1%
-$66.8M$535.8M

Operating cash flow surged 902.1% — exceptional cash generation, highest quality earnings signal.

Revenue
P&L
+298.3%
$2.3B$9.3B

Strong top-line growth of 298.3% — accelerating demand or successful expansion into new markets.

Interest Expense
P&L
+162.4%
$23.4M$61.4M

Interest expense surged 162.4% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
-112.8%
$178.0M-$22.8M

Net income declined 112.8% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
+66.1%
$1.2B$2.0B

Equity base grew 66.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Capital Expenditure
Cash Flow
+23.8%
$427.7M$529.5M

Capex increased 23.8% — ongoing investment in capacity or infrastructure for future growth.

Inventory
Balance Sheet
-18.7%
$893.2M$726.0M

Inventory reduced 18.7% — lean inventory management or demand outpacing supply.

Total Debt
Balance Sheet
+16.9%
$2.8B$3.2B

Debt rose 16.9% — additional borrowing for investment or operations; monitor coverage ratios.

Cash & Equivalents
Balance Sheet
-14.9%
$735.6M$625.8M

Cash decreased 14.9% — monitor burn rate and upcoming capital needs.

Current Assets
Balance Sheet
-11.3%
$2.3B$2.1B

Current assets declined 11.3% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-26
ADDED
At February 20, 2026, there were 59,808,421 shares of the registrant's common stock, $0.01 par value, outstanding (excluding securities held by, or for the account of, the Company or its subsidiaries).
Management's Discussion and Analysis of Financial Condition and Results of Operations 53 Item 7A.
Available Information Our Internet website address is www.DelekUS.com and X account is @DelekUSHoldings .
Bakken Basin - A large sedimentary basin in North Dakota, Montana and Canada.
Delaware Basin - A large sedimentary basin in West Texas and New Mexico.
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REMOVED
At February 20, 2025, there were 62,513,232 shares of the registrant's common stock, $.01 par value, outstanding (excluding securities held by, or for the account of, the Company or its subsidiaries).
Management's Discussion and Analysis of Financial Condition and Results of Operations 55 Item 7A.
Available Information Our Internet website address is www.DelekUS.com and X (previously known as Twitter) account is @DelekUSHoldings .
5 | Glossary of Terms Renewable Identification Number (RIN) - A renewable fuel credit used to satisfy requirements for blending renewable fuels under RFS-2.
Straight run - Product produced off of the crude or vacuum unit and not further processed.
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