LIVNHIGH SIGNALFINANCIAL10-K

LivaNova experienced a dramatic swing from $63.2M profit to -$242.5M loss despite strong revenue growth, indicating severe operational challenges or one-time charges.

The 483% swing from profitability to significant losses is highly concerning and suggests either major operational disruption, substantial one-time charges, or deteriorating business fundamentals. The massive increases in SG&A expenses (+325%) and current liabilities (+106%) indicate potential integration costs, restructuring charges, or increased operational complexity that investors need to understand immediately.

Comparing 2026-02-25 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

While LivaNova showed strong operational momentum with gross profit surging 335% to $940M and operating cash flow increasing 39% to $254M, the company swung dramatically from $63M profit to -$243M loss due to explosive SG&A expense growth (+325%) and rising interest costs. The balance sheet shows mixed signals with improved cash position (+48% to $636M) and reduced debt (-40%), but current liabilities more than doubled to $808M, suggesting significant near-term obligations or restructuring activities. The stark contrast between strong revenue growth and massive losses indicates either major one-time charges or serious operational inefficiencies that require immediate investor attention.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-483.5%
$63.2M-$242.5M

Net income declined 483.5% — review whether driven by operations, interest costs, or non-recurring items.

Gross Profit
P&L
+334.6%
$216.3M$939.9M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

SG&A Expense
P&L
+325%
$129.1M$548.8M

SG&A up 325% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Current Liabilities
Balance Sheet
+106.1%
$392.1M$808.1M

Current liabilities surged 106.1% — significant near-term obligations; verify ability to meet short-term debt.

Capital Expenditure
Cash Flow
+72.1%
$47.1M$81.0M

Capital expenditure jumped 72.1% — major investment cycle underway; assess returns on deployment.

Operating Income
P&L
+54.5%
$129.1M$199.4M

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

Cash & Equivalents
Balance Sheet
+48.2%
$428.9M$635.6M

Cash position surged 48.2% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
-40%
$627.0M$376.1M

Debt reduced 40% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Cash Flow
Cash Flow
+39%
$183.0M$254.3M

Operating cash flow surged 39% — exceptional cash generation, highest quality earnings signal.

Interest Expense
P&L
+22%
$48.3M$58.9M

Interest costs rose 22% — monitor debt levels and coverage ratio in rising rate environment.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-25
ADDED
As of February 18, 2026, 54,689,876 ordinary shares were outstanding.
Market for Registrant s Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities 34 6.
Management s Discussion and Analysis of Financial Condition and Results of Operations 35 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 44 9A.
Centers for Medicare Medicaid Services Code of Conduct LivaNova PLC s Code of Ethics and Business Conduct CODM Chief Operating Decision Maker Company LivaNova PLC and its consolidated subsidiaries Court of Appeal Court of Appeal in Milan CPB Cardiopulmonary bypass CSRD EU Corporate Sustainability Reporting Directive (2022/2464) Cyberonics Cyberonics, Inc.
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REMOVED
As of February 18, 2025, 54,351,765 ordinary shares were outstanding.
Market for Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 36 6.
Management s Discussion and Analysis of Financial Condition and Results of Operations 37 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 47 9A.
LivaNova and the Company refer to LivaNova PLC and its consolidated subsidiaries.
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