EAFHIGH SIGNALFINANCIAL10-K

GrafTech's stockholders' equity plunged deeper into negative territory by 229% while net losses expanded 68%, signaling severe financial distress.

The company's equity position deteriorated from -$78.9M to -$259.6M, indicating the business is consuming shareholder value at an alarming rate. Combined with worsening operating cash flow losses of $81.6M and net losses of $219.8M, this suggests potential liquidity concerns and possible debt covenant violations given the negative equity position.

Comparing 2026-02-13 vs 2025-02-14View on EDGAR →
FINANCIAL ANALYSIS

GrafTech experienced broad-based financial deterioration with net losses expanding from $131M to $220M while stockholders' equity fell deeper into negative territory to -$260M. Despite cash increasing to $177M, the company burned through $82M in operating cash flow while total assets declined 16% and current assets fell 24%. The combination of accelerating losses, negative equity, and deteriorating operations signals a company in severe financial distress despite maintaining adequate short-term liquidity.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-229.1%
-$78.9M-$259.6M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Cash Flow
Cash Flow
-103.6%
-$40.1M-$81.6M

Operating cash flow fell 103.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-67.6%
-$131.2M-$219.8M

Net income declined 67.6% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+31.4%
$134.6M$176.9M

Cash position surged 31.4% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
-23.9%
$636.8M$484.5M

Current assets declined 23.9% — monitor working capital adequacy and short-term liquidity.

Interest Expense
P&L
+22%
$85.3M$104.1M

Interest costs rose 22% — monitor debt levels and coverage ratio in rising rate environment.

Gross Profit
P&L
+21%
-$19.9M-$15.7M

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

Accounts Receivable
Balance Sheet
-18.4%
$199.6M$162.9M

Receivables declined — improved collection efficiency or conservative revenue recognition.

SG&A Expense
P&L
+18.1%
$46.5M$54.9M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Total Assets
Balance Sheet
-16%
$1.2B$1.0B

Total assets contracted 16% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-02-13
PRIOR — 2025-02-14
ADDED
On February 6, 2026, 25,820,110 shares of our common stock were outstanding.
Form 10-K Summary 98 Signatures 99 PART I References herein to the Company, GrafTech, we, our, or us refer collectively to GrafTech International Ltd.
This unique position provides us with a number of competitive advantages.
The majority of our connecting pin production is performed at our Monterrey, Mexico facility; however, we also have pin stock production capabilities at our Pamplona, Spain facility to provide an alternative source, if needed, for this critical component.
1 Production capacity reflects expected maximum production volume during the period through our Calais, Pamplona and Monterrey facilities depending on product mix and expected maintenance outage.
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REMOVED
On February 7, 2025, 257,263,710 shares of our common stock were outstanding.
Form 10-K Summary 105 Signatures 106 PART I References herein to the Company, GrafTech, we, our, or us refer collectively to GrafTech International Ltd.
This unique position provides us with competitive advantages in product quality and cost.
On February 14, 2024, the Company announced a cost rationalization and footprint optimization plan, in response to persistent softness in the commercial environment.
This included an indefinite suspension of production activities at our St.
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