ESTAMEDIUM SIGNALFINANCIAL10-K

ESTA showed strong revenue growth of 77% but concerning equity decline of 56% alongside improved but still substantial operating losses.

The dramatic revenue increase suggests strong market traction for Motiva Implants, but the company remains deeply unprofitable with deteriorating equity position. The substantial reduction in stockholders' equity combined with increased current liabilities indicates potential funding pressures despite operational improvements.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

Revenue surged 77% to $61.2M with gross profit growing 34% to $146.3M, indicating strong demand and improving unit economics. However, the company burned through equity (down 56% to $23.5M) while cash declined 16% and current liabilities increased 20%, suggesting significant cash consumption despite narrowing operating losses. The overall picture shows a growth-stage company gaining commercial traction but still requiring substantial capital to reach profitability, with equity holders experiencing significant dilution as evidenced by the 1.6% increase in shares outstanding.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+76.5%
$34.7M$61.2M

Strong top-line growth of 76.5% — accelerating demand or successful expansion into new markets.

Stockholders Equity
Balance Sheet
-55.7%
$53.1M$23.5M

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

Net Income
P&L
+39.6%
-$84.6M-$51.1M

Net income grew 39.6% — bottom-line growth signals improving overall business health.

Gross Profit
P&L
+33.6%
$109.5M$146.3M

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

Interest Expense
P&L
+30.9%
$11.8M$15.4M

Interest expense surged 30.9% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
+22%
-$50.0M-$39.0M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Current Liabilities
Balance Sheet
+20.3%
$68.3M$82.1M

Current liabilities rose 20.3% — increased short-term obligations, watch current ratio.

Accounts Receivable
Balance Sheet
+19.2%
$65.0M$77.5M

Receivables grew 19.2% — monitor days sales outstanding for collection efficiency.

SG&A Expense
P&L
+18.1%
$139.8M$165.1M

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

Cash & Equivalents
Balance Sheet
-16.4%
$90.3M$75.6M

Cash decreased 16.4% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
As of February 26, 2026, the number of the registrant s common shares outstanding was 29,320,846 .
We own, or have rights to use, trademarks and trade names that we use in connection with the operation of our business, including Establishment Labs and our logo as well as other brands such as Motiva Implants, SilkSurface/SmoothSilk, ProgressiveGel, TrueMonobloc, BluSeal, Divina, Ergonomix, Ergomonix2, Ergonomix2 Diamond, Mia Femtech, MotivaImagine, GEM, Zen and Preserv , among others.
We have incurred losses to date, and our ability to achieve and maintain profitability depends on the commercial success of our Motiva Implants.
2 Pandemics, epidemics, or other public health crises may adversely affect our business and financial results in the future.
We initially incorporated in Costa Rica in 2004 and subsequently reorganized in 2013 under a parent holding company in the British Virgin Islands.
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REMOVED
As of February 27, 2025, the number of the registrant s common shares outstanding was 28,845,813 .
We own, or have rights to, trademarks and trade names that we use in connection with the operation of our business, including Establishment Labs and our logo as well as other brands such as Motiva Implants, SilkSurface/SmoothSilk, VelvetSurface, ProgressiveGel, TrueMonobloc, BluSeal, Divina, Ergonomix, Ergomonix2, Ergonomix2 Diamond, Mia Femtech, MotivaImagine and Zen, among others.
We expect to incur losses for the foreseeable future, and our ability to achieve and maintain profitability depends on the commercial success of our Motiva Implants.
Pandemics, epidemics, or other public health crises may adversely affect our business and financial results in the future, as was the case with the COVID-19 pandemic in recent years.
We initially incorporated in Costa Rica in 2004 and subsequently reorganized under a parent holding company in the British Virgin Islands in 2013.
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