EUDAHIGH SIGNALFINANCIAL10-K

EUDA underwent a significant business combination with total assets declining over 70% from $86.8M to $25.6M while outstanding shares more than doubled from 11.1M to 24.8M.

The company completed a substantial corporate restructuring involving 8i Acquisition 2 Corp., fundamentally changing its capital structure and operational footprint. The dramatic reduction in total assets combined with share count expansion suggests either significant cash distributions to shareholders or a major divestiture of business operations during the combination.

Comparing 2023-06-28 vs 2022-08-29View on EDGAR →
FINANCIAL ANALYSIS

EUDA's financial profile contracted substantially across nearly all metrics, with current assets falling from $86.8M to $25.0M and gross profit declining 21% to $3.4M. Operating cash flow deteriorated meaningfully while R&D expenses were reduced significantly from $129K to $17K. The overall picture indicates a company that has undergone major structural changes, emerging as a smaller entity with a diluted share base but potentially streamlined operations.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
-86.7%
$129K$17K

R&D spending cut 86.7% — could signal cost discipline or concerning reduction in innovation investment.

Current Assets
Balance Sheet
-71.2%
$86.8M$25.0M

Current assets declined 71.2% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-70.5%
$86.8M$25.6M

Total assets contracted 70.5% — asset sales, write-downs, or balance sheet optimization underway.

Operating Cash Flow
Cash Flow
-51.7%
-$1.0M-$1.5M

Operating cash flow fell 51.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-26.1%
$194K$143K

Cash decreased 26.1% — monitor burn rate and upcoming capital needs.

Gross Profit
P&L
-21%
$4.2M$3.4M

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

LANGUAGE CHANGES
NEW — 2023-06-28
PRIOR — 2022-08-29
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
As of June 19, 2023, there were 24,777,509 ordinary shares outstanding.
Frequently used terms Unless otherwise stated in this Annual Report on Form 10-K ( Annual Report or Form 10-K ), or the context otherwise requires, references to we, us, our EUDA or the Company are to EUDA Health Holdings Limited, a British Virgin Islands exempt company and references to: 8i means 8i Acquisition 2 Corp., a BVI business company that changed its name to EUDA Health Holdings Limited after the Business Combination.
Board means the board of directors of 8i prior to the Closing, and the board of directors of the Company following the Closing.
Business Combination means the transactions contemplated under the SPA relating to the Share Purchase.
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REMOVED
As of August 29, 2022, 11,073,500 ordinary shares, no par value, were issued and outstanding.
The statements contained in this report that are not purely historical are forward-looking statements.
Our forward-looking statements include, but are not limited to, statements regarding our or our management s expectations, hopes, beliefs, intentions or strategies regarding the future.
In addition, any statements that refer to projections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements.
The words anticipates, believe, continue, could, estimate, expect, intend, may, might, plan, possible, potential, predict, project, should, would and similar expressions may identify forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking.
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