KODKHIGH SIGNALFINANCIAL10-K

KODK experienced a dramatic financial reversal with net income swinging from $102M profit to $128M loss while paradoxically generating $480M in operating cash flow.

This extreme volatility in core financial metrics suggests either significant one-time charges affecting earnings or potential accounting adjustments that create a disconnect between reported profits and cash generation. The massive operating cash flow improvement alongside substantial debt reduction indicates strong underlying cash management, but the earnings loss raises questions about operational sustainability and the quality of reported results.

Comparing 2026-03-12 vs 2025-03-17View on EDGAR →
FINANCIAL ANALYSIS

KODK's financial profile shows stark contrasts with cash and equivalents growing 68% to $337M and total debt slashed 55% to $209M, indicating strong balance sheet improvement and deleveraging efforts. However, the company swung from $102M profit to $128M loss while paradoxically generating $480M in operating cash flow compared to negative $7M previously. This dramatic disconnect between earnings and cash flow, combined with reduced capital expenditures and increased share buybacks, suggests either significant non-cash charges or one-time items that masked underlying operational performance.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+6957.1%
-$7.0M$480.0M

Operating cash flow surged 6957.1% — exceptional cash generation, highest quality earnings signal.

Share Buybacks
Cash Flow
+600%
$1.0M$7.0M

Share repurchases increased 600% — management returning capital, signals confidence in intrinsic value.

Net Income
P&L
-225.5%
$102.0M-$128.0M

Net income declined 225.5% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
+67.7%
$201.0M$337.0M

Cash position surged 67.7% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
-55.2%
$467.0M$209.0M

Debt reduced 55.2% — deleveraging strengthens balance sheet and reduces financial risk.

Dividends Paid
Cash Flow
-50%
$4.0M$2.0M

Dividends cut 50% — significant signal of cash flow stress or capital reallocation priorities.

Current Assets
Balance Sheet
+41.3%
$595.0M$841.0M

Current assets grew 41.3% — improving short-term liquidity or inventory/receivables build.

Capital Expenditure
Cash Flow
-39.3%
$56.0M$34.0M

Capex reduced 39.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Total Liabilities
Balance Sheet
-20.8%
$1.1B$904.0M

Liabilities reduced 20.8% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-19.2%
$2.0B$1.6B

Total assets contracted 19.2% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-17
ADDED
Management's Discussion and Analysis of Financial Condition and Results of Operations 26 Liquidity and Capital Resources 35 Item 7A.
Applications include publishing, commercial print, direct mail, packaging and d cor.
Net sales for the Prepress Solutions business accounted for 52%, 54% and 56% of Kodak s total net revenue for the years ended December 31, 2025, 2024 and 2023 , respectively.
Advanced Materials and Chemicals The Advanced Materials and Chemicals segment is comprised of five lines of business: the Industrial Film and Chemicals business, the Motion Picture business, the Pharmaceuticals business, the Advanced Materials and Functional Printing business and the IP Licensing and Analytical Services business.
Kodak Alaris, a professional and consumer still photographic film and chemicals customer, represented approximately 33% of total Advanced Materials and Chemicals segment revenues in both 2025 and 2024 and 34% in 2023 .
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REMOVED
Management's Discussion and Analysis of Financial Condition and Results of Operations 33 Liquidity and Capital Resources 41 Item 7A.
The relationship is comprised of an agreement under which Kodak sold its shares of the Kodak (China) Graphic Communication Co.
entity, which included the offset printing plates facility in Xiamen, China, and related assets and liabilities, to HuaGuang; a supply agreement for HuaGuang to help Kodak fulfill customer demand; and a license agreement under which Kodak licensed its plates technology, including its Sonora Process Free plates technology, to HuaGuang with the intent of expanding the plates market in China.
Prosper: The Prosper business product offerings include PROSPER press systems and PROSPER components, based on KODAK s Continuous Inkjet Technologies KODAK Stream and ULTRASTREAM, along with KODACHROME and KODAK EKTACOLOR Inks and KODAK OPTIMAX Primers.
Applications include publishing, commercial print, direct mail, packaging, and d cor.
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