EVIHIGH SIGNALFINANCIAL10-K

EVI shows dramatic balance sheet expansion with total liabilities surging 74% to $163.6M while operating cash flow declined 35%, indicating significant acquisition activity or restructuring that materially altered the company's financial profile.

The massive increase in total liabilities combined with declining operating cash flow despite higher net income suggests EVI has undertaken substantial acquisition activity or financing arrangements that have fundamentally changed its capital structure. The company's shift from describing its buy-and-build strategy as "implemented in 2015" to current ongoing pursuit, combined with more flexible acquisition language, indicates an active M&A phase that investors need to monitor closely for integration risks and cash flow sustainability.

Comparing 2025-09-11 vs 2024-09-12View on EDGAR →
FINANCIAL ANALYSIS

EVI's financials reflect a company in aggressive expansion mode, with total assets growing 33% to $307M and cash nearly doubling to $8.9M, while simultaneously reducing debt by 57% and growing inventory 38%. However, the 74% surge in total liabilities to $163.6M combined with a 35% decline in operating cash flow creates a concerning disconnect that suggests significant acquisition-related obligations or restructuring activities. Despite net income increasing 33%, the deteriorating cash generation relative to the expanded liability base signals potential integration challenges or changing business dynamics that warrant close investor scrutiny.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+94.2%
$4.6M$8.9M

Cash position surged 94.2% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+73.9%
$94.1M$163.6M

Liabilities grew 73.9% — significant increase in debt or obligations, assess impact on financial flexibility.

Total Debt
Balance Sheet
-57.2%
$27.7M$11.9M

Debt reduced 57.2% — deleveraging strengthens balance sheet and reduces financial risk.

Current Assets
Balance Sheet
+42.7%
$101.9M$145.4M

Current assets grew 42.7% — improving short-term liquidity or inventory/receivables build.

Share Buybacks
Cash Flow
-42.4%
$1.2M$716K

Buyback activity reduced 42.4% — capital being redeployed elsewhere or cash conservation underway.

Inventory
Balance Sheet
+37.9%
$47.9M$66.1M

Inventory surged 37.9% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

Current Liabilities
Balance Sheet
+35.9%
$69.8M$94.9M

Current liabilities surged 35.9% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
-34.9%
$32.7M$21.3M

Operating cash flow fell 34.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Assets
Balance Sheet
+33.1%
$230.7M$307.0M

Asset base grew 33.1% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+32.8%
$5.6M$7.5M

Net income grew 32.8% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2025-09-11
PRIOR — 2024-09-12
ADDED
The number of outstanding shares of the registrant s common stock as of September 5, 2025 was 12,761,993 .
The Company s growth strategy includes the pursuit of organic growth initiatives and a buy-and-build growth strategy.
Buy-and-Build Growth Strategy As described above, in addition to its pursuit of organic growth initiatives, the Company s growth strategy includes a buy-and-build growth strategy.
Depending on the size of the acquisition and other factors, including market conditions at the time, the Company purchases the acquired businesses using cash and/or stock consideration consisting of shares of the Company s common stock.
The Company believes the issuance of stock consideration in transactions aligns the interests of the sellers of the acquired businesses with the interests of the Company s other stockholders.
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REMOVED
The number of outstanding shares of the registrant s common stock as of September 5, 2024 was 12,684,037 .
On December 21, 2018, the Company changed its name from EnviroStar, Inc.
Buy-and-Build Growth Strategy As described above, in addition to its pursuit of organic growth initiatives, the Company implemented a buy-and-build growth strategy in 2015.
The Company generally seeks to structure acquisitions to include both cash and stock consideration.
The Company believes the issuance of stock consideration aligns the interests of the sellers of the acquired businesses, who the Company generally seeks to maintain to continue to operate the acquired businesses, with the interests of the Company s other stockholders.
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