IPWRHIGH SIGNALFINANCIAL10-K

IPWR experienced severe financial deterioration with cash declining 61% to $6.1M, total assets falling 49%, and stockholders' equity dropping 56% amid leadership transition and declining revenue.

The company is burning through cash rapidly while struggling to generate meaningful commercial revenue from its B-TRAN technology, with 2025 revenue of only $38K representing a 56% decline from 2024's already minimal $86K. The dramatic reduction in financial resources combined with leadership changes (CEO Daniel Brdar retired, replaced by David Somo in November 2025) suggests the company may face going concern issues if commercialization efforts don't accelerate significantly.

Comparing 2026-03-27 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

IPWR's financial position deteriorated dramatically with cash and equivalents plummeting 61% to $6.1M, total assets declining 49% to $10M, and stockholders' equity falling 56% to $7.9M, indicating severe cash burn and potential liquidity concerns. Current liabilities increased 74% while current assets fell 60%, creating a concerning working capital squeeze, and gross losses worsened despite declining revenue. The massive inventory reduction of 90% alongside minimal accounts receivable growth suggests struggling commercialization efforts and limited market traction for their B-TRAN technology products.

FINANCIAL STATEMENT CHANGES
Accounts Receivable
Balance Sheet
+3368.2%
692$24K

Receivables surged 3368.2% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Gross Profit
P&L
-207.4%
-$7K-$23K

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

Interest Expense
P&L
+151.6%
$5K$13K

Interest expense surged 151.6% — significant debt increase or rising rates materially impacting earnings.

Inventory
Balance Sheet
-89.9%
$96K$10K

Inventory drawn down 89.9% — strong sell-through or deliberate destocking; watch for supply constraints.

Current Liabilities
Balance Sheet
+73.5%
$561K$973K

Current liabilities surged 73.5% — significant near-term obligations; verify ability to meet short-term debt.

Cash & Equivalents
Balance Sheet
-61.3%
$15.8M$6.1M

Cash declined 61.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Assets
Balance Sheet
-59.9%
$16.3M$6.5M

Current assets declined 59.9% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-55.9%
$17.9M$7.9M

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

Total Assets
Balance Sheet
-49.3%
$19.8M$10.0M

Total assets contracted 49.3% — asset sales, write-downs, or balance sheet optimization underway.

Capital Expenditure
Cash Flow
-39.4%
$197K$119K

Capex reduced 39.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-28
ADDED
(Exact name of registrant as specified in its charter) Delaware 14-1999058 (State or other jurisdiction of incorporation or organization) (I.R.S.
As of March 25, 2026, the issuer had 12,089,389 shares of common stock, par value $0.001, outstanding.
We are in the process of commercializing our B-TRAN technology and have launched our first two commercial products, the discrete B-TRAN and the SymCool Power Module.
We generated $37,728 and $86,032, respectively, in commercial revenue in the years ended December 31, 2025 and 2024.
Daniel Brdar, the then President and Chief Executive Officer and member of the Board of Directors of the Company (the Board ), retired from all positions with us.
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REMOVED
ipwr20241231_10k.htm FY 2024 --12-31 false 0001507957 false false false false 0 0 0 0 0 0 1 3 10 79.40 31.50 17.25 10.41 9.31 4.25 2.85 1.99 1 http://fasb.org/us-gaap/2024#GeneralAndAdministrativeExpense http://fasb.org/us-gaap/2024#ResearchAndDevelopmentExpense 1 0 true true true true true false 264-1542 5508 Highway 290 West, Suite 120 14-1999058 Delaware IDEAL POWER INC.
(Exact name of registrant as specified in its charter) DELAWARE 14 1999058 (State or other jurisdiction of incorporation or organization) (I.R.S.
As of March 26, 2025, the issuer had 8,338,305 shares of common stock, par value $0.001, outstanding.
We are in the process of commercializing our B-TRAN technology and have launched our first two commercial products, the SymCool Power Module and SymCool IQ Intelligent Power Module.
We generated $86,032 and $161,483, respectively, in commercial revenue in the years ended December 31, 2024 and 2023.
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