KODHIGH SIGNALFINANCIAL10-K

KOD shows significant financial deterioration with current liabilities surging 78% while losses deepened substantially across all key profitability metrics.

The 78% spike in current liabilities combined with 17% increase in share count suggests potential liquidity pressures and dilutive equity raises. Despite higher cash levels, the company is burning through resources faster with operating losses worsening 16% year-over-year, indicating deteriorating operational efficiency even as R&D spending increased 45%.

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

KOD's financial profile shows mixed but concerning trends with current liabilities jumping 78% to $45.5M while net losses deepened 31% to -$230M and operating losses worsened 25% to -$234.4M. The company increased cash 25% to $209.9M and ramped R&D spending 45% to $182.4M, but operating cash flow deteriorated 16% to -$136M, suggesting intensifying cash burn despite higher funding levels. The sharp increase in current liabilities alongside worsening operational metrics signals potential near-term liquidity concerns despite the stronger cash position.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+78.1%
$25.6M$45.5M

Current liabilities surged 78.1% — significant near-term obligations; verify ability to meet short-term debt.

R&D Expense
P&L
+44.6%
$126.1M$182.4M

R&D investment increased 44.6% — signals commitment to future product development, though near-term margin impact.

Capital Expenditure
Cash Flow
+34.9%
$375K$506K

Capital expenditure jumped 34.9% — major investment cycle underway; assess returns on deployment.

Net Income
P&L
-30.5%
-$176.2M-$230.0M

Net income declined 30.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-25.4%
-$186.8M-$234.4M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Cash & Equivalents
Balance Sheet
+24.9%
$168.1M$209.9M

Cash grew 24.9% — improving liquidity position supports investment and shareholder returns.

Current Assets
Balance Sheet
+24.9%
$171.9M$214.8M

Current assets grew 24.9% — improving short-term liquidity or inventory/receivables build.

Operating Cash Flow
Cash Flow
-15.9%
-$117.3M-$136.0M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-27
ADDED
As of March 19, 2026, the registrant had 61,847,870 shares of common stock, $0.0001 par value per share, outstanding.
We have based these forward-looking statements largely on our current expectations about future events.
Forward-looking statements are not guarantees of future performance or results.
Forward-looking statements are based on information available at the time those statements are made and are subject to risks and uncertainties that could cause actual performance or results to differ materially from those in the forward-looking statements.
These statements reflect our current views and are based on assumptions and subject to risks and uncertainties, including those set forth in Part I, Item 1A Risk Factors.
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REMOVED
As of February 28, 2025, the registrant had 52,748,343 shares of common stock, $0.0001 par value per share, outstanding.
Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024 Page Special Note Regarding Forward-Looking Statements ii Risk Factor Summary iv PART I.
We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends affecting the financial condition of our business.
Forward-looking statements should not be read as a guarantee of future performance or results and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved.
These statements reflect our current views with respect to future events and are based on assumptions and subject to risks and uncertainties, including those set forth under the section of this Annual Report on Form 10-K titled Part I, Item 1A Risk Factors and elsewhere in this Annual Report.
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