HQIMEDIUM SIGNALFINANCIAL10-K

HQI underwent significant operational restructuring, divesting staffing acquisitions while dramatically improving profitability and balance sheet strength despite revenue decline.

The removal of language about recent acquisitions (Temporary Alternatives and Dubin Group) suggests HQI has divested or discontinued these staffing operations, which explains the revenue decline but also the dramatic improvement in profitability margins. The company appears to be focusing on core, higher-margin operations while strengthening its financial position and adding cybersecurity governance capabilities.

Comparing 2026-03-31 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

HQI's financial transformation shows a company prioritizing profitability over growth, with net income surging 72% to $6.3M and cash increasing 155% to $7.8M despite an 11% revenue decline to $30.6M. The dramatic 64% drop in gross profit suggests significant operational changes or divestitures, yet operating income still grew 43%, indicating improved operational efficiency and cost management. The substantial reduction in liabilities (-32%) and interest expense (-67%) demonstrates meaningful debt reduction and balance sheet strengthening, positioning the company on much stronger financial footing.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+155.3%
$3.0M$7.8M

Cash position surged 155.3% — strong cash generation or capital raise providing significant financial cushion.

Net Income
P&L
+72.4%
$3.7M$6.3M

Net income grew 72.4% — bottom-line growth signals improving overall business health.

Interest Expense
P&L
-66.7%
$923K$307K

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

Gross Profit
P&L
-64.4%
$22.6M$8.0M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Operating Income
P&L
+43.8%
$4.4M$6.3M

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

Current Liabilities
Balance Sheet
-36.3%
$24.1M$15.3M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-31.8%
$29.2M$19.9M

Liabilities reduced 31.8% — deleveraging improves balance sheet strength and financial flexibility.

Revenue
P&L
-11.4%
$34.6M$30.6M

Revenue softened 11.4% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-27
ADDED
false --12-31 FY 2025 Our Chief Information Officer ( CIO ) heads our technology team which establishes processes and procedures to assess technology related risks, including cybersecurity risks, to the Company.
Protections we have in place include regular network monitoring, vulnerability assessments, and tabletop exercises to inform the company of potential risks and mitigation strategies.
We also execute enterprise risk management assessments, which include cybersecurity threat risks.
Our Chief Information Officer ( CIO ) heads our technology team which establishes processes and procedures to assess technology related risks, including cybersecurity risks, to the Company.
Protections we have in place include regular network monitoring, vulnerability assessments, and tabletop exercises to inform the company of potential risks and mitigation strategies.
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REMOVED
Temporary Alternatives is a staffing division of dmDickason Personnel Services, a family-owned company based in El Paso, TX.
We funded this acquisition with existing cash on hand and a draw on our existing line of credit with Truist.
The Dubin Acquisition On February 21, 2022 we completed our acquisition of the staffing operations of The Dubin Group, Inc., and Dubin Workforce Solutions, Inc.
(collectively Dubin ) in accordance with the terms of an Asset Purchase Agreement dated January 19, 2022 for approximately $2.5 million, inclusive of a prescribed amount of working capital.
Dubin provides executive placement services and commercial staffing in the Philadelphia, PA metropolitan area.
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