LEGHHIGH SIGNALFINANCIAL10-K

LEGH experienced significant operational deterioration with a 32% decline in net income despite strong cash position improvement, coupled with concerning unit sales decline and margin compression.

The company sold 31% fewer units (1,703 vs 2,471) while increasing retail prices substantially ($47K-$200K vs $33K-$180K), suggesting potential demand challenges at higher price points. The combination of declining profitability, rising interest expenses, and increased SG&A costs indicates operational stress despite improved liquidity position.

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

LEGH's financial profile shows a mixed picture with dramatically improved liquidity (cash up 638% to $8.5M) but concerning operational deterioration including 32% lower net income, 24% decline in operating income, and 148% increase in interest expense. Current assets grew 33% while liabilities increased 29%, and the company accelerated share buybacks by 41% to $7.6M, suggesting management confidence despite operational headwinds. The overall picture signals a company investing heavily while facing margin pressure and financing cost increases.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+637.9%
$1.1M$8.5M

Cash position surged 637.9% — strong cash generation or capital raise providing significant financial cushion.

Interest Expense
P&L
+148%
$375K$930K

Interest expense surged 148% — significant debt increase or rising rates materially impacting earnings.

Current Liabilities
Balance Sheet
+43.1%
$32.7M$46.9M

Current liabilities surged 43.1% — significant near-term obligations; verify ability to meet short-term debt.

Share Buybacks
Cash Flow
+41%
$5.4M$7.6M

Share repurchases increased 41% — management returning capital, signals confidence in intrinsic value.

Accounts Receivable
Balance Sheet
+37.2%
$4.0M$5.5M

Receivables surged 37.2% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Current Assets
Balance Sheet
+32.5%
$124.3M$164.7M

Current assets grew 32.5% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-32.2%
$61.6M$41.8M

Net income declined 32.2% — review whether driven by operations, interest costs, or non-recurring items.

Total Liabilities
Balance Sheet
+28.5%
$40.2M$51.7M

Liabilities increased 28.5% — monitor debt-to-equity ratio and interest coverage.

SG&A Expense
P&L
+27.5%
$23.2M$29.6M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Operating Income
P&L
-23.9%
$63.6M$48.4M

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

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-12
ADDED
These factors include the matters discussed under Risk Factors described elsewhere in this Form 10-K and from time to time in future reports that we file with the Securities and Exchange Commission.
Our Company We build, sell, and finance manufactured homes and Tiny Houses that are distributed through a network of independent retailers and company-owned stores and also sold directly to manufactured home communities.
Our homes range in price, at retail, from approximately $47,000 to $200,000.
During 2025, we sold 1,703 units (which are entire homes or single floors).
households had annual incomes below $75,000, representing slightly less than half of all households, according to the U.S.
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REMOVED
These factors include the matters discussed under Risk Factors in our Registration Statement on Form S-1 and those described elsewhere in this Form 10-K and from time to time in future reports that we file with the Securities and Exchange Commission.
Our Company We build, sell and finance manufactured homes and tiny houses that are distributed through a network of independent retailers and company- owned stores and also sold directly to manufactured home communities.
Our homes range in price, at retail, from approximately $33,000 to $180,000.
During 2024, we sold 2,471 home sections (which are entire modules or single floors).
In 2022, there were approximately 62,162,000 households in the United States with annual household incomes of less than $75,000, representing 50% of all U.S.
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