ELABHIGH SIGNALRISK10-K

ELAB exhibits severe financial distress with revenue plummeting 65.5% while liabilities more than doubled and going-concern warnings persist.

The company faces immediate existential threats with dramatic revenue decline coupled with massive liability increases and explicit warnings about operational continuity. Multiple reverse stock splits mentioned in new risk language suggest desperate capital preservation measures, while the stark deterioration in core business metrics indicates potential business model failure.

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

ELAB's financial position deteriorated dramatically with revenue collapsing from $1.7M to $590K while current liabilities surged 119% to $3.9M, creating a severe liquidity crisis. Despite total assets growing to $12.9M, the company burned through inventory (down 80%) and saw gross profit margins implode from healthy levels to just $185K, while net losses deepened to $7.7M. The combination of plummeting revenue, exploding liabilities, and massive capital expenditure increases ($9K to $442K) alongside rising interest expenses signals a company in acute financial distress struggling to maintain operations.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+4728.1%
$9K$442K

Capital expenditure jumped 4728.1% — major investment cycle underway; assess returns on deployment.

Interest Expense
P&L
+642.7%
$3K$20K

Interest expense surged 642.7% — significant debt increase or rising rates materially impacting earnings.

Current Liabilities
Balance Sheet
+119.1%
$1.8M$3.9M

Current liabilities surged 119.1% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+115.6%
$2.3M$5.0M

Liabilities grew 115.6% — significant increase in debt or obligations, assess impact on financial flexibility.

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.

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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