GBRMEDIUM SIGNALFINANCIAL10-K

New Concept Energy shows mixed financial performance with significantly worsening net losses (-156%) but dramatically improved operating cash flow turning positive.

The company's net income deteriorated substantially from -$18K to -$46K, indicating declining profitability despite reduced interest expenses. However, the positive shift in operating cash flow from -$64K to +$20K suggests improved working capital management and cash generation capabilities, which is critical for a small energy services company.

Comparing 2026-03-31 vs 2025-03-24View on EDGAR →
FINANCIAL ANALYSIS

The financial picture presents conflicting signals with net losses more than doubling while operating cash flow improved dramatically by turning positive. The balance sheet strengthened considerably with total liabilities declining 79% from $286K to $60K, though current liabilities increased modestly. Overall, despite worsening profitability, the company appears to have improved its cash management and significantly reduced its debt burden, suggesting better financial stability for this small-cap energy firm.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-155.6%
-$18K-$46K

Net income declined 155.6% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
+131.3%
-$64K$20K

Operating cash flow surged 131.3% — exceptional cash generation, highest quality earnings signal.

Total Liabilities
Balance Sheet
-79%
$286K$60K

Liabilities reduced 79% — deleveraging improves balance sheet strength and financial flexibility.

Interest Expense
P&L
-58.3%
$12K$5K

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Current Liabilities
Balance Sheet
+21.1%
$57K$69K

Current liabilities rose 21.1% — increased short-term obligations, watch current ratio.

Total Debt
Balance Sheet
-15%
$260K$221K

Debt reduced 15% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Income
P&L
-11.8%
-$237K-$265K

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-24
ADDED
As of March 31, 2026, there were 5,131,934 shares of common stock outstanding.
Form 10-K Summary 16 SIGNATURES 31 3 NEW CONCEPT ENERGY, INC.
The Company provides advisory and management services to an independent West Virginia oil and gas company The Company seeks to establish or acquire new business operations.
2025 2024 High Low High Low First Quarter $ 1.37 $ 0.73 $ 1.08 $ 1.00 Second Quarter $ 1.75 $ 0.68 $ 1.70 $ 1.08 Third Quarter $ 1.21 $ 0.84 $ 1.78 $ 1.43 Fourth Quarter $ 1.05 $ 0.75 $ 1.30 $ 1.24 On March 23, 2026, the closing price of the Company s Common Stock was $0.94 per share.
Dividends The Company paid no dividends on its common stock in 2025 or 2024.
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REMOVED
As of March 17, 2025, there were 5,131,934 shares of common stock outstanding.
Form 10-K Summary 16 SIGNATURES 29 3 NEW CONCEPT ENERGY, INC.
The Company provides advisory and management services for an independent West Virginia oil and gas company.
The Company seeks to establish or acquire new business operations.
2024 2023 High Low High Low First Quarter $ 1.08 $ 1.00 $ 1.40 $ 0.99 Second Quarter $ 1.70 $ 1.08 $ 1.26 $ 1.02 Third Quarter $ 1.78 $ 1.43 $ 1.24 $ 0.92 Fourth Quarter $ 1.30 $ 1.24 $ 1.37 $ 1.02 On March 14, 2025, the closing price of the Company s Common Stock was $0.86 per share.
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