KITTHIGH SIGNALFINANCIAL10-K

KITT achieved a dramatic financial turnaround with stockholders' equity swinging from -$20.4M to +$7.0M while significantly improving net losses and strengthening its cash position.

The company has emerged from a financially distressed position, eliminating negative stockholders' equity and substantially reducing debt by 25.7%. However, the massive 187.6% increase in current liabilities raises questions about the sustainability of this turnaround and the company's ability to meet short-term obligations despite improved cash flows.

Comparing 2026-04-15 vs 2025-04-15View on EDGAR →
FINANCIAL ANALYSIS

KITT demonstrated remarkable financial recovery with stockholders' equity improving by $27.4M to reach positive territory, while net losses decreased dramatically from $134.9M to $40.8M and revenue grew 33.1%. The company strengthened its balance sheet by reducing total debt 25.7% and nearly quintupling cash reserves to $7.0M, though current liabilities surged 187.6% to $35.4M. Overall, this represents a significant operational and financial turnaround from a distressed position, but the dramatic increase in short-term obligations warrants close monitoring of liquidity management.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+491.6%
$1.2M$7.0M

Cash position surged 491.6% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
+187.6%
$12.3M$35.4M

Current liabilities surged 187.6% — significant near-term obligations; verify ability to meet short-term debt.

Stockholders Equity
Balance Sheet
+134.4%
-$20.4M$7.0M

Equity base grew 134.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+114.2%
$4.3M$9.3M

Current assets grew 114.2% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+87.8%
$22.7M$42.6M

Asset base grew 87.8% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+69.7%
-$134.9M-$40.8M

Net income grew 69.7% — bottom-line growth signals improving overall business health.

Accounts Receivable
Balance Sheet
+58.8%
$239K$379K

Receivables surged 58.8% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Revenue
P&L
+33.1%
$8.6M$11.4M

Strong top-line growth of 33.1% — accelerating demand or successful expansion into new markets.

Total Debt
Balance Sheet
-25.7%
$28.9M$21.5M

Debt reduced 25.7% — deleveraging strengthens balance sheet and reduces financial risk.

Total Liabilities
Balance Sheet
-17.4%
$43.1M$35.6M

Liabilities reduced 17.4% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-04-15
ADDED
A s of April 14, 2026, there were 34,877,145 shares of Com mon Stock outstanding.
Nauticus Robotics Holdings are to Nauticus Robotics Holdings, Inc., a Texas corporation, formerly known as Houston Mechatronics, Inc.
"RRA" are to Registration Rights Agreement dated as of September 9, 2022.
Units are to the units of CLAQ, each consisting of one share of Common Stock, one right and one-half of one redeemable warrant.
Changes i n and Disagreements with Accountants on Accounting and Financial Disclosure 56 Item 9A.
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REMOVED
As of April 14, 2025, there were 35,154,439 shares of Com mon Stock outstanding.
Chardan are to Chardan Capital Markets, LLC, as representative of the underwriters in CLAQ s initial public offering.
Exchange Ratio are to the ratio determined by dividing (a) the Per Share Merger Consideration Value, by (b) the Closing Share Price.
Founder Shares are to an aggregate of 4,312,500 shares of Common Stock held by the Sponsors, directors and officers, consisting of (i) 2,595,000 shares of Common Stock held by CleanTech Investments; (ii) 1,437,500 shares of Common Stock held by CleanTech Sponsor; and (iii) an aggregate of 280,000 shares of Common Stock held by CLAQ officers, directors and certain advisors.
Old Nauticus Common Stock are to shares of Nauticus Robotics Holdings Common Stock; par value $0.01 per share.
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