LGCYHIGH SIGNALFINANCIAL10-K

LGCY reported substantially higher revenue and operating income alongside a near-doubling of total assets and cash position, indicating significant business expansion.

The company's financial profile has meaningfully expanded with revenue growing nearly 40% while operating income grew substantially, suggesting improving operational leverage. The near-doubling of assets and cash position indicates either major capital raising activities, acquisitions, or exceptional cash generation that has fundamentally strengthened the balance sheet.

Comparing 2025-09-25 vs 2024-10-01View on EDGAR →
FINANCIAL ANALYSIS

LGCY demonstrated strong financial growth with revenue increasing 39.5% to $64.2M and net income growing 47.3% to $7.5M, while operating income expanded substantially. The balance sheet roughly doubled in size with total assets reaching $69.2M and cash nearly doubling to $20.3M, while stockholders' equity increased 83.1% to $41.0M. This comprehensive financial expansion suggests successful business scaling, though capital expenditures also roughly doubled to $844K as the company invested in growth infrastructure.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+99.3%
$424K$844K

Capital expenditure jumped 99.3% — major investment cycle underway; assess returns on deployment.

Total Assets
Balance Sheet
+96.8%
$35.2M$69.2M

Asset base grew 96.8% — expansion through organic growth, acquisitions, or capital deployment.

Cash & Equivalents
Balance Sheet
+95.8%
$10.4M$20.3M

Cash position surged 95.8% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
+88%
$748K$1.4M

Debt increased 88% — substantial leverage increase; assess whether deployed for growth or covering losses.

Stockholders Equity
Balance Sheet
+83.1%
$22.4M$41.0M

Equity base grew 83.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
+60.6%
$6.2M$10.0M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Current Assets
Balance Sheet
+50.7%
$24.6M$37.1M

Current assets grew 50.7% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
+47.3%
$5.1M$7.5M

Net income grew 47.3% — bottom-line growth signals improving overall business health.

Revenue
P&L
+39.5%
$46.0M$64.2M

Strong top-line growth of 39.5% — accelerating demand or successful expansion into new markets.

Current Liabilities
Balance Sheet
+31.7%
$10.5M$13.8M

Current liabilities surged 31.7% — significant near-term obligations; verify ability to meet short-term debt.

LANGUAGE CHANGES
NEW — 2025-09-25
PRIOR — 2024-10-01
ADDED
Number of common shares outstanding as of September 22, 2025 was 12,561,684 .
Securities and Exchange Commission within 120 days of the Registrant s fiscal year ended June 30, 2025.
Risks Related to the Highly Regulated Field in Which We Operate Current and future federal and state statutes, or regulations promulgated by ED or other federal, state, or accrediting agencies, could materially and adversely affect our operations, business, results of operations, financial condition and cash flows.
The OBBBA (defined below) provisions related to low earning outcome programs and ED s gainful employment regulation may limit the programs we can offer students and increase our cost of operations.
If ED denies, or significantly conditions, recertification of any of our institutions to participate in Title IV Programs, that institution could not conduct its business as it is currently conducted and it could have an adverse effect on our business and results of operations.
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REMOVED
Number of common shares outstanding as of September 27, 2024 was 11,867,162 .
Regulations promulgated by ED or other agencies could materially and adversely affect our operations, business, results of operations, financial condition and cash flows.
ED s gainful employment regulation may limit the programs we can offer students and increase our cost of operations.
If ED denies, or significantly conditions, recertification of any of our institutions to participate in Title IV Programs, that institution could not conduct its business as it is currently conducted.
If our students access to financial aid from state sources, from federal sources other than the Title IV Programs, or from alternative loan programs is lost or reduced, it could impact our results of operations.
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