HTCRHIGH SIGNALFINANCIAL10-K

HTCR experienced a dramatic operational deterioration with gross profit collapsing 82% and operating income swinging from $65K profit to $3.1M loss, despite achieving positive net income through non-operating gains.

The massive decline in gross profit and swing to significant operating losses indicates serious underlying business problems, potentially including revenue recognition issues or major cost structure changes. While net income turned positive, this appears driven by non-operating items rather than core business performance, which is concerning for sustainability.

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

The financial picture shows a company in operational distress despite improved headline metrics - gross profit collapsed 82% to $3.2M and operating income swung from positive to a $3.1M loss, while paradoxically net income improved to $5.8M positive. The balance sheet strengthened significantly with stockholders' equity nearly doubling to $8.8M, total debt declining 70% to $499K, and total liabilities falling 45%, suggesting either asset sales, equity raises, or significant one-time gains that masked the underlying operational deterioration. The combination of dramatically worsened operations alongside improved balance sheet metrics and quadrupled dividend payments suggests potential asset monetization or restructuring activities that warrant immediate investor scrutiny.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-4919.5%
$65K-$3.1M

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

Net Income
P&L
+491.1%
-$1.5M$5.8M

Net income grew 491.1% — bottom-line growth signals improving overall business health.

Dividends Paid
Cash Flow
+296%
$835K$3.3M

Dividend payments increased 296% — management confidence in sustained cash generation.

Interest Expense
P&L
+289.9%
$42K$163K

Interest expense surged 289.9% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
-98.6%
$526K$7K

Capex reduced 98.6% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Stockholders Equity
Balance Sheet
+88.7%
$4.7M$8.8M

Equity base grew 88.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Gross Profit
P&L
-82.3%
$17.8M$3.2M

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

Total Debt
Balance Sheet
-69.8%
$1.7M$499K

Debt reduced 69.8% — deleveraging strengthens balance sheet and reduces financial risk.

Accounts Receivable
Balance Sheet
-63.7%
$2.0M$708K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Total Liabilities
Balance Sheet
-45%
$10.5M$5.8M

Liabilities reduced 45% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
As of March 31, 2026, there were 25,435,724 shares of common stock, par value $ 0.0001 per share, of the registrant issued and outstanding.
Unless the context otherwise requires, references herein to we, us or the Company refer to HeartCore Enterprises, Inc.
( HeartCore USA ) and its consolidated subsidiaries, including HeartCore Financial, Inc.
( HeartCore Financial ) and its branch office in Japan, Higgs Field Co., Ltd.
( Higgs Field ), HeartCore Luvina Vietnam Company Limited ( HeartCore Luvina ), and Sigmaways, Inc.
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington D.C.
Employer Identification No.) 1-2-33 , Higashigotanda , Shinagawa-ku Tokyo , Japan (Address of principal executive offices) (Zip Code) (206) 385-0488 , ext.
As of March 31, 2025, there were 22,075,333 shares of common stock, par value $0.0001 per share, of the registrant issued and outstanding.
Unless the context otherwise requires, HeartCore, we, us, our, or the Company refers to HeartCore Enterprises, Inc.
and its consolidated subsidiaries, including, HeartCore Co., Ltd.
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