GTIMHIGH SIGNALFINANCIAL10-K

GTIM experienced severe operational deterioration with operating income plummeting 76% while debt increased 40%, signaling fundamental business distress.

The company's core profitability collapsed from $1.4M to just $330K in operating income, while simultaneously taking on significantly more debt ($5.4M to $7.5M). This combination of deteriorating operations and increased financial leverage, coupled with a 69% decline in operating cash flow, indicates serious operational challenges that could threaten the company's financial stability.

Comparing 2025-12-29 vs 2024-12-12View on EDGAR →
FINANCIAL ANALYSIS

GTIM's financial performance deteriorated across nearly all key metrics, with operating income falling 76% and operating cash flow declining 69% to just $1.6M. The company increased debt by 40% to $7.5M while current assets fell 20%, creating a concerning liquidity and leverage profile. Despite revenue declining only modestly by 0.5%, the dramatic drop in profitability and cash generation combined with higher debt levels signals fundamental operational inefficiencies and potential financial distress.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
-79.9%
$1.9M$391K

Buyback activity reduced 79.9% — capital being redeployed elsewhere or cash conservation underway.

Operating Income
P&L
-76.1%
$1.4M$330K

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

Operating Cash Flow
Cash Flow
-68.6%
$5.1M$1.6M

Operating cash flow fell 68.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Interest Expense
P&L
+44.4%
$54K$78K

Interest expense surged 44.4% — significant debt increase or rising rates materially impacting earnings.

Total Debt
Balance Sheet
+39.8%
$5.4M$7.5M

Debt increased 39.8% — substantial leverage increase; assess whether deployed for growth or covering losses.

Net Income
P&L
-36.5%
$1.6M$1.0M

Net income declined 36.5% — review whether driven by operations, interest costs, or non-recurring items.

Dividends Paid
Cash Flow
-34.4%
$90K$59K

Dividends cut 34.4% — significant signal of cash flow stress or capital reallocation priorities.

Current Assets
Balance Sheet
-19.9%
$6.6M$5.3M

Current assets declined 19.9% — monitor working capital adequacy and short-term liquidity.

Accounts Receivable
Balance Sheet
+10.8%
$694K$769K

Receivables grew 10.8% — monitor days sales outstanding for collection efficiency.

LANGUAGE CHANGES
NEW — 2025-12-29
PRIOR — 2024-12-12
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
As of December 22, 2025, the registrant had 10,557,896 shares of common stock outstanding.
Fiscal year 2025 ended on September 30, 2025 ( fiscal 2025 ) and covered a period of 53 full calendar weeks.
Fiscal year 2024 ended on September 24, 2024 ( fiscal 2024 ) and covered a period of 52 calendar weeks.
Fiscal 2026 will consist of 52 weeks and end on September 29, 2026.
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REMOVED
As of December 5, 2024, the registrant had 10,672,365 shares of common stock outstanding.
Our discussion for fiscal years 2024 and 2023, which ended on September 24, 2024 ( fiscal 2024 ) and September 26, 2023 ( fiscal 2023 ), respectively, each cover periods of 52 full calendar weeks.
Fiscal 2025 will consist of 53 weeks and end on September 30, 2025.
Fiscal 2024 Financial Brand Highlights Our net revenues for fiscal 2024 increased by $4,155,000 (3.0%) to $142,315,000 from $138,160,000 in fiscal 2023, primarily due to a late fiscal 2023 Bad Daddy s restaurant opening, the late fiscal 2023 acquisitions of two Good Times restaurants from franchisees and the fiscal 2024 purchase of one Good Times restaurant from a franchisee.
Same store sales decreased by 1.2% at our Bad Daddy s brand during fiscal 2024.
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