JTAIHIGH SIGNALFINANCIAL10-K

JTAI underwent a massive equity restructuring with outstanding shares increasing from 2.2M to 119.2M while achieving profitability despite declining revenue.

The 5,350% increase in outstanding shares suggests a major dilutive event such as a stock split, rights offering, or conversion of securities that fundamentally altered the company's capital structure. The simultaneous shift from a $12.7M loss to $4.6M profit despite 35% revenue decline indicates either significant one-time gains or major operational restructuring that investors need to understand.

Comparing 2026-03-06 vs 2025-03-26View on EDGAR →
FINANCIAL ANALYSIS

JTAI's financials reflect a company in major transition, with total assets growing 138% to $25.7M and stockholders' equity surging 237% to $22M, while cash declined sharply by 69% to $1.8M and revenue fell 35% to $9.2M. The dramatic swing from a $12.7M net loss to $4.6M profit despite lower revenue and reduced cash position suggests significant non-operating gains or accounting adjustments. Combined with the massive share count increase, this presents a complex financial picture requiring deeper analysis to understand the underlying business performance and capital structure changes.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+237.4%
$6.5M$22.0M

Equity base grew 237.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Capital Expenditure
Cash Flow
+197.8%
$4K$13K

Capital expenditure jumped 197.8% — major investment cycle underway; assess returns on deployment.

Total Assets
Balance Sheet
+137.9%
$10.8M$25.7M

Asset base grew 137.9% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+136%
-$12.7M$4.6M

Net income grew 136% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
-69%
$5.9M$1.8M

Cash declined 69% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Gross Profit
P&L
+68.9%
-$965K-$300K

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Current Assets
Balance Sheet
-66%
$6.4M$2.2M

Current assets declined 66% — monitor working capital adequacy and short-term liquidity.

R&D Expense
P&L
+50.6%
$162K$244K

R&D investment increased 50.6% — signals commitment to future product development, though near-term margin impact.

Revenue
P&L
-34.6%
$14.0M$9.2M

Revenue declined 34.6% — significant demand weakness or market share loss warrants investigation.

Accounts Receivable
Balance Sheet
-26.4%
$132K$97K

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2026-03-06
PRIOR — 2025-03-26
ADDED
As of March 6, 2026, there were 119,209,666 shares of the Company s common stock, par value $ 0.0001 , issued and outstanding.
These risks include, but are not limited to, the following: We may not have enough funds to sustain our business until we become profitable and may not be able to obtain additional capital when desired, on favorable terms or at all.
If we are unsuccessful in securing additional sources of capital, we may not be able to continue as a going concern.
We are an early-stage company with a limited operating history.
We may not be able to successfully implement our growth strategies.
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REMOVED
As of March 12, 2025, there were 2,187,001 shares of the Company s common stock, par value $ 0.0001 , issued and outstanding.
These risks include, but are not limited to, the following: The Company is an early-stage company with a limited operating history.
The Company may not be able to successfully implement its growth strategies.
The Company s operating results are expected to be difficult to predict based on a number of factors that also will affect its long-term performance.
The Company may not have enough capital as needed and may be required to raise more capital and the terms of subsequent financings may adversely impact your investment.
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