FOXFHIGH SIGNALFINANCIAL10-K

Fox Factory's operating cash flow declined substantially while the company removed all references to its major acquisitions from 2020-2021, suggesting potential strategic or operational restructuring.

The dramatic reduction in operating cash flow combined with the removal of acquisition-related language indicates Fox Factory may be experiencing operational challenges or has divested certain acquired businesses. The simultaneous 25% decline in total assets supports a potential restructuring or asset disposition scenario that investors should monitor closely.

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

Fox Factory's financial position weakened meaningfully, with operating cash flow declining substantially from $131.8M to $60.9M while total assets contracted 25% to $1.7B. The company maintained investment in R&D with a 15% increase to $69.4M and accounts receivable grew 15%, but these positives were overshadowed by the significant cash generation decline and overall asset base reduction, signaling potential operational or strategic challenges.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-53.8%
$131.8M$60.9M

Operating cash flow fell 53.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Assets
Balance Sheet
-25.1%
$2.2B$1.7B

Total assets contracted 25.1% — asset sales, write-downs, or balance sheet optimization underway.

Capital Expenditure
Cash Flow
-22.9%
$44.0M$34.0M

Capex reduced 22.9% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-19.1%
$71.7M$58.0M

Cash decreased 19.1% — monitor burn rate and upcoming capital needs.

R&D Expense
P&L
+15.1%
$60.3M$69.4M

R&D investment increased 15.1% — signals commitment to future product development, though near-term margin impact.

Accounts Receivable
Balance Sheet
+15%
$165.8M$190.7M

Receivables grew 15% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
As of February 19, 2026, there were 41,802,281 shares of the registrant s common stock outstanding.
Description of our business We design, engineer, manufacture and market performance-defining products and systems used primarily on bikes, off-road vehicles and trucks, side-by-sides, on-road vehicles with and without off-road capabilities, ATVs, snowmobiles, and specialty vehicles and applications, and premium baseball and softball gear and equipment.
Seasonality Certain portions of our business are seasonal; we believe this seasonality is due to the delivery of new products.
Our products We design, engineer and manufacture performance-defining products, of which a significant portion are suspension products.
In each of the years ended January 2, 2026, January 3, 2025 and December 29, 2023, approximately 33%, 33% and 36%, respectively, of our net sales were attributable to net sales of powered vehicles related products.
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REMOVED
As of February 20, 2025, there were 41,683,905 shares of the registrant s common stock outstanding.
Description of our business We are a designer, engineer, manufacturer and marketer of performance-defining products and systems used primarily on bikes, off-road vehicles and trucks, side-by-sides, on-road vehicles with and without off-road capabilities, ATVs, snowmobiles, and specialty vehicles and applications, and premium baseball and softball gear and equipment.
In March 2020, we acquired substantially all the issued and outstanding capital stock of SCA Performance Holdings, Inc.
( SCA ), a leading OEM authorized specialty vehicle manufacturer for light duty trucks and sport utility vehicles.
In May 2021, through our wholly owned subsidiary, SCA, we acquired all of the issued and outstanding stock of Manifest Joy LLC ( Outside Van ), a custom van conversion company that designs and custom engineers recreational vehicles.
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