KOSHIGH SIGNALFINANCIAL10-K

KOS experienced a substantial decline in operating cash flow alongside a significant reduction in stockholders' equity, indicating serious operational and financial stress.

The company's operating cash flow fell dramatically while debt levels increased, creating a concerning liquidity and leverage profile that suggests potential financial distress. The substantial reduction in stockholders' equity combined with declining revenue and receivables points to fundamental operational challenges that could threaten the company's ability to fund operations and service debt obligations.

Comparing 2026-03-02 vs 2025-02-24View on EDGAR →
FINANCIAL ANALYSIS

KOS showed broad-based financial deterioration with operating cash flow declining substantially from $678.2M to $134.0M while total debt increased 11.2% to $3.1B. Revenue fell 23.1% to $1.3B and stockholders' equity was cut in half to $528.6M, though the company did reduce capital expenditures by 33.8% to $611.6M. The combination of dramatically lower cash generation, higher debt levels, and weakened equity position signals severe financial stress requiring immediate management attention.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-80.2%
$678.2M$134.0M

Operating cash flow fell 80.2% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
-56%
$1.2B$528.6M

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

Accounts Receivable
Balance Sheet
-49.6%
$134.0M$67.5M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Capital Expenditure
Cash Flow
-33.8%
$924.2M$611.6M

Capex reduced 33.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Interest Expense
P&L
-29.5%
$52.2M$36.8M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Revenue
P&L
-23.1%
$1.7B$1.3B

Revenue softened 23.1% — monitor whether this is cyclical or structural.

Total Assets
Balance Sheet
-11.5%
$5.3B$4.7B

Total assets contracted 11.5% — asset sales, write-downs, or balance sheet optimization underway.

Total Debt
Balance Sheet
+11.2%
$2.7B$3.1B

Debt rose 11.2% — additional borrowing for investment or operations; monitor coverage ratios.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-24
ADDED
The number of the registrant s Common Stock outstanding as of February 26, 2026 was 481,024,886 .
GoA field life coverage ratio The GoA field life coverage ratio is broadly defined, as (a) total PV-10 of the Gulf of America business unit using the Proved and Probable Reserves as set forth in the most recently delivered reserve report (b) outstanding principal amount of the GoA Term Loan as of such date.
GoA net leverage ratio The GoA net leverage ratio is broadly defined, as of any date of determination, the ratio of (a) total net debt of the Gulf of America business unit, as of such date to (b) EBITDAX of the Gulf of America business unit for the rolling period ending on such date (or in the case of any calculation of the total net leverage ratio on any date other than the last day of a rolling period, for the most recently ended rolling period for which financial statements are available).
GoA Term Loan Facility Senior Secured Term Loan Credit Agreement dated September 24, 2025 Greater Tortue Ahmeyim Ahmeyim and Guembeul discoveries.
Net Debt Total long-term debt less cash and cash equivalents and total restricted cash.
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REMOVED
The number of the registrant s Common Stock outstanding as of February 20, 2025 was 477,904,652 .
Facility Facility agreement dated March 28, 2011 (as amended or as amended and restated from time to time).
Trap A configuration of rocks suitable for containing hydrocarbons and sealed by a relatively impermeable formation through which hydrocarbons will not migrate.
We have diversified oil and gas production from assets offshore Ghana, Equatorial Guinea, Mauritania, Senegal and the Gulf of America (formerly the U.S.
In its relatively brief history, we have successfully opened two new hydrocarbon basins through the discovery of the Jubilee Field offshore Ghana in 2007 and the Greater Tortue Ahmeyim Field in 2015 (which includes the Ahmeyim and Guembeul discoveries offshore Mauritania and Senegal in 2015 and 2016, respectively).
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