LIENHIGH SIGNALFINANCIAL10-K

LIEN experienced a dramatic decline in cash position while expanding its loan portfolio with new investments across cannabis, technology, and manufacturing sectors.

The sharp reduction in cash reserves to just $2.9M suggests aggressive deployment of capital into new lending opportunities, which could strain liquidity if borrowers face repayment difficulties. The company appears to be rapidly scaling its lending operations with new first and second lien facilities across diverse industries, but this growth strategy comes with elevated liquidity risk given the minimal cash buffer remaining.

Comparing 2026-03-19 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

LIEN's balance sheet reflects an aggressive capital deployment strategy, with cash and equivalents falling dramatically from $23.9M to just $2.9M while total assets grew modestly to $342M. This pattern suggests the company converted nearly all available cash into income-generating loan assets, leaving minimal liquidity cushion. The substantial cash reduction combined with asset growth indicates active lending expansion, but raises questions about the company's ability to meet unexpected funding needs or capitalize on future opportunities without additional financing.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-87.7%
$23.9M$2.9M

Cash declined 87.7% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Total Assets
Balance Sheet
+10.5%
$309.6M$342.0M

Asset base grew 10.5% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-03-31
ADDED
Warrants Real Estate and Rental and Leasing Workbox Holdings Inc.
Debt Cannabis Wellgreens 2.0, LLC Facility Type Term Loan All in Rate 14.00% Benchmark P Spread 6.50% PIK 0.00% Floor 7.50% Initial Acquisition Date 7/24/2025 Maturity 7/31/2029 2025-01-01 2025-12-31 0001843162 lien:SecondLienSeniorSecuredLoansMember 2024-12-31 0001843162 lien:LoanPortfolioAcquisitionAgreementMember 2025-12-31 0001843162 First Lien Senior Secured Canadian Debt Information Tulip.io Inc.
Facility Type Term Loan All in Rate 15.00% Benchmark P Spread 4.00% PIK 3.00% Floor 8.00% Initial Acquisition Date 11/4/2024 Maturity 11/4/2028 2025-12-31 0001843162 lien:SecondLienSeniorSecuredUSDebtMember us-gaap:InvestmentUnaffiliatedIssuerMember 2025-12-31 0001843162 us-gaap:NortheastRegionMember 2024-12-31 0001843162 lien:LoanPortfolioAcquisitionAgreementMember 2024-10-01 2024-10-01 0001843162 US Corporate Debt First Lien Senior Secured U.S.
Facility Type Term Loan All in Rate 14.00% Benchmark P Spread 6.50% PIK 0.00% Floor 6.25% Initial Acquisition Date 10/27/2024 Maturity 10/30/2026 2024-01-01 2024-12-31 0001843162 US Corporate Debt First Lien Senior Secured U.S.
Debt Information Protect Animals With Satellites LLC (Halo Collar) - Facility Type Incremental Term Loan All in Rate 13.25% Benchmark P Spread 1.75% PIK 3.00% Floor 8.50% Initial Acquisition Date 10/1/2024 Maturity 11/1/2026 2025-12-31 0001843162 lien:FirstLienSeniorSecuredLoansMember 2025-12-31 0001843162 Senior Secured U.S.
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REMOVED
Delayed Draw Term Loan All in Rate 16.00% Spread Rate 11.00% PIK 5.00% Floor Rate 0.00% Due 12/31/2025 2024-01-01 2024-12-31 0001843162 Deep Roots Harvest, Inc.
Delayed Draw Term Loan All in Rate 14.00% Spread Rate 6.50% PIK 0.00% Floor Rate 8.00% Due 8/15/2027 2024-01-01 2024-12-31 0001843162 Verano Holdings Corp.
Term Loan All in Rate 14.00% Spread Rate 6.50% PIK 0.00% Floor Rate 6.25% Due 10/30/2026 2024-01-01 2024-12-31 0001843162 Cannabis Senior Secured U.S.
Delayed Draw Term Loan All in Rate 17.25% Spread Rate 8.75% PIK 0.00% Floor Rate 7.50% Due 5/3/2026 2023-01-01 2023-12-31 0001843162 State Street Institutional U.S.
Government Money Market Fund 2023-01-01 2023-12-31 0001843162 Subsero Holdings - Illinois, Inc Delayed Draw Term Loan All in Rate 16.50% Spread Rate 7.00% PIK 2.00% Floor Rate 7.00% Due 7/29/2026 2024-01-01 2024-12-31 0001843162 Verano Holdings Corp.
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