ELABHIGH SIGNALRISK10-K

ELAB's financial performance deteriorated substantially with revenue declining significantly while losses deepened, accompanied by new going-concern warnings and multiple reverse stock splits.

The company has added explicit going-concern language stating that "continued operations are in doubt" and warning that "operating cash consumption significantly exceeds revenue," indicating serious financial distress. The disclosure of multiple recent reverse stock splits suggests ongoing struggles with share price maintenance and investor confidence, creating additional headwinds for potential equity financing.

Comparing 2026-03-30 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

ELAB's financial position weakened considerably as revenue declined substantially while gross profit contracted even more sharply, indicating deteriorating operational efficiency. Net losses increased to $7.7 million despite the revenue decline, suggesting the company struggled to control costs amid falling business activity. However, the company maintained modest growth in cash reserves and total assets, potentially providing some near-term operational runway despite the challenging operating environment.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
-83.7%
$1.1M$185K

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Inventory
Balance Sheet
-80.8%
$496K$95K

Inventory drawn down 80.8% — strong sell-through or deliberate destocking; watch for supply constraints.

Revenue
P&L
-65.5%
$1.7M$590K

Revenue declined 65.5% — significant demand weakness or market share loss warrants investigation.

Total Assets
Balance Sheet
+43.1%
$9.0M$12.9M

Asset base grew 43.1% — expansion through organic growth, acquisitions, or capital deployment.

R&D Expense
P&L
+40.5%
$105K$147K

R&D investment increased 40.5% — signals commitment to future product development, though near-term margin impact.

Net Income
P&L
-24%
-$6.2M-$7.7M

Net income declined 24% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+19.8%
$3.3M$4.0M

Cash grew 19.8% — improving liquidity position supports investment and shareholder returns.

Stockholders Equity
Balance Sheet
+17.7%
$6.7M$7.8M

Equity base grew 17.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+13.6%
$6.1M$6.9M

Current assets grew 13.6% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-28
ADDED
As of March 30, 2026, there were 1,159,112 of the registrant s common stock, par value $0.0001 per share, issued and outstanding.
DEFINITIONS OF FREQUENTLY USED TERMS Except where the context otherwise requires and for purposes of this Annual Report only, references to: Board or Board of Directors refers to the Board of Directors of the Company.
Common Stock are to our Common Stock with a par value of $0.0001 per share.
ii SUMMARY OF MATERIAL RISKS RELATED TO OUR COMPANY Risks Related to our Financial Condition and Capital Structure Our financial statements have been prepared on a going-concern basis and our continued operations are in doubt.
Our operating cash consumption significantly exceeds our revenue, and we may not be able to fund our operations without continued access to the capital markets.
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REMOVED
As of March 26, 2025, there were 707,106 of the registrant s common stock par value $0.001 per share, issued and outstanding.
Common Stock are to our Common Stock with a par value of $0.001 per share KOL are to key opinion leader.
Definitions of Commonly Used Terms For additional context of commonly used terms within this Annual Report on Form 10-K the following definitions are applicable when used herein: ii PART I Item 1.
Business Overview We manage and operate a diverse portfolio of three wholly owned subsidiaries across the medical aesthetics and biopharmaceutical sectors: Northstrive Biosciences Inc.
is a biopharmaceutical company focusing on the development and acquisition of cutting-edge aesthetic medicines and therapeutic products.
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