FORAMEDIUM SIGNALMANAGEMENT10-K

Forian completed a corporate conversion from Delaware to Maryland incorporation while achieving strong operational improvements with 50% revenue growth and significantly improved cash flow generation.

The conversion to Maryland jurisdiction represents a strategic restructuring that required stockholder approval, while the removal of prior period restatement language indicates resolution of previous accounting issues. The company appears to have stabilized its financial reporting and operations after addressing revenue recognition problems that affected 2023 and early 2024 periods.

Comparing 2026-03-27 vs 2025-04-11View on EDGAR →
FINANCIAL ANALYSIS

Forian demonstrated strong operational momentum with revenue growing 50% to $30.3M while dramatically improving operating cash flow from $283K to $2.9M, indicating better cash conversion. The company strengthened its balance sheet with cash increasing 181% to $12.9M and total liabilities declining 16%, while continuing to invest in growth with R&D expenses doubling to $2.9M. Despite higher operating expenses, losses narrowed significantly with operating income improving 46% and net losses decreasing 24%, suggesting the business is scaling efficiently and moving toward profitability.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+920.6%
$283K$2.9M

Operating cash flow surged 920.6% — exceptional cash generation, highest quality earnings signal.

SG&A Expense
P&L
+541.4%
$465K$3.0M

SG&A up 541.4% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Cash & Equivalents
Balance Sheet
+181.1%
$4.6M$12.9M

Cash position surged 181.1% — strong cash generation or capital raise providing significant financial cushion.

R&D Expense
P&L
+101.9%
$1.4M$2.9M

R&D investment increased 101.9% — signals commitment to future product development, though near-term margin impact.

Share Buybacks
Cash Flow
-91.5%
$3.5M$293K

Buyback activity reduced 91.5% — capital being redeployed elsewhere or cash conservation underway.

Revenue
P&L
+50.1%
$20.2M$30.3M

Strong top-line growth of 50.1% — accelerating demand or successful expansion into new markets.

Operating Income
P&L
+46.1%
-$7.0M-$3.8M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Accounts Receivable
Balance Sheet
+42.1%
$4.0M$5.6M

Receivables surged 42.1% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Net Income
P&L
+23.8%
-$3.8M-$2.9M

Net income grew 23.8% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
-16.2%
$17.1M$14.4M

Liabilities reduced 16.2% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-04-11
ADDED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
As of March 25, 2026, there were 31,208,751 shares outstanding of the registrant s common stock, including shares of unvested restricted stock.
Business Overview Forian is a leading provider of data science-driven information and analytics solutions to the life sciences, healthcare and financial services industries.
Our subscription and services-based solutions serve the life sciences, pharmaceutical services, healthcare payer and provider, and financial services industries.
On January 8, 2026, at a special meeting of stockholders (the Special Meeting ) of Forian, Inc.
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REMOVED
As of April 9 , 2025 , there were 31,193,563 shares outstanding of the registrant s common stock, including shares of unvested restricted stock.
EXPLANANTORY NOTE Restatement of Previously Issued Consolidated Financial Statements On March 30, 2025, the Audit Committee (the Audit Committee ) of the Board of Directors (the Board ) of Forian Inc.
( Forian or the Company ), based on the recommendation of, and after discussion with, the Company s management and independent registered public accounting firm, determined that the Company s previously issued unaudited and audited consolidated financial statements as of and for each of the quarterly and year to date periods in 2023 and the quarterly period ended September 30, 2024 (the Non-Reliance Periods ) should no longer be relied upon.
During the course of the audit of the Company s 2024 financial statements, management of the Company, after discussion with its independent registered public accounting firm, determined that under ASC 606 , Revenue from Contracts with Customers ( ASC 606 ), aggregate annual minimum payments for certain contracts should be recognized on a straight line basis over the life of the contract, as opposed to individually in the year in which the minimum fee applies under the terms of the contract.
As a result, the Company restated its previously reported financial statements for the each of the periods ended March 31, 2023, June 30, 2023, September 31, 2023 and December 31, 2023.
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