GFFHIGH SIGNALFINANCIAL10-K

GFF experienced severe financial deterioration with net income plummeting 76% to $51.1M while stockholders' equity collapsed 67% to just $74.0M, indicating potential capital adequacy concerns.

The dramatic decline in profitability combined with the massive erosion of stockholders' equity suggests significant operational challenges or one-time charges that have materially weakened the company's financial position. The substantial reduction in share buybacks ($310M to $183M) alongside declining cash flows indicates management is conserving capital in response to these pressures.

Comparing 2025-11-19 vs 2024-11-13View on EDGAR →
FINANCIAL ANALYSIS

GFF's financial performance deteriorated sharply across most key metrics, with net income falling 76% and operating income declining 48% while interest expenses increased 20%. The balance sheet shows severe weakening with stockholders' equity dropping 67% to only $74M and total assets shrinking 13%, though operating cash flow improved significantly from $35M to $90M. This mixed picture suggests potential asset write-downs or restructuring charges that devastated equity while underlying operations may be stabilizing, creating uncertainty about the company's financial stability and future capital structure.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+154.7%
$35.4M$90.1M

Operating cash flow surged 154.7% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
-75.6%
$209.9M$51.1M

Net income declined 75.6% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
-67.1%
$224.9M$74.0M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Income
P&L
-48.2%
$398.3M$206.3M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Share Buybacks
Cash Flow
-40.9%
$309.9M$183.3M

Buyback activity reduced 40.9% — capital being redeployed elsewhere or cash conservation underway.

Capital Expenditure
Cash Flow
-23.3%
$68.4M$52.4M

Capex reduced 23.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Dividends Paid
Cash Flow
+22.8%
$4.7M$5.8M

Dividend payments increased 22.8% — management confidence in sustained cash generation.

Interest Expense
P&L
+20.2%
$84.4M$101.4M

Interest costs rose 20.2% — monitor debt levels and coverage ratio in rising rate environment.

Cash & Equivalents
Balance Sheet
-13.5%
$114.4M$99.0M

Cash decreased 13.5% — monitor burn rate and upcoming capital needs.

Total Assets
Balance Sheet
-13%
$2.4B$2.1B

Total assets contracted 13% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2025-11-19
PRIOR — 2024-11-13
ADDED
The registrant s closing price as reported by the New York Stock Exchange-Composite Transactions for March 31, 2025 was $71.50.
The number of the registrant s outstanding shares was 46,231,089 as of October 31, 2025.
M ARKET FOR THE REGISTRA NT 'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES 27 ITEM 6.
M ANAGEMENT ` S DISCU SSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 30 ITEM 7A.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FIN ANCIAL DISCLOSURE 95 ITEM 9A.
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REMOVED
The registrant s closing price as reported by the New York Stock Exchange-Composite Transactions for March 28, 2024 was $73.34.
The number of the registrant s outstanding shares was 47,821,861 as of October 31, 2024.
Business Overview Griffon Corporation (the Company or Griffon , "we", "us") is a diversified management and holding company that conducts business through wholly-owned subsidiaries.
Pope is expected to contribute approximately $25,000 in revenue in the first twelve months after this acquisition.
On June 27, 2022 we completed the sale of our Defense Electronics segment which consisted of our Telephonics subsidiary for $330,000 in cash, excluding customary post-closing adjustments.
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