LOANMEDIUM SIGNALFINANCIAL10-K

LOAN improved its balance sheet significantly with a 44.5% reduction in current liabilities and 35% growth in current assets, while revenue declined 10.6% and the company restructured its credit facilities.

The substantial improvement in liquidity position and debt reduction suggests stronger financial management and reduced near-term financial stress. However, the revenue decline indicates potential headwinds in the lending business that investors should monitor for sustainability of operations.

Comparing 2026-03-27 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

LOAN demonstrated strong balance sheet improvement with current liabilities falling 44.5% to $7.7M while current assets grew 35% to $28.0M, creating a much stronger liquidity position. Revenue declined 10.6% to $8.7M but was partially offset by a 26.9% reduction in interest expense, suggesting improved cost management. Overall, the financial picture shows a company that has strengthened its balance sheet and reduced financial leverage, though the revenue decline raises questions about future growth prospects.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-89.6%
$4K418

Capex reduced 89.6% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Liabilities
Balance Sheet
-44.5%
$13.9M$7.7M

Current liabilities reduced — improved short-term financial position and working capital health.

Cash & Equivalents
Balance Sheet
+41.7%
$96K$136K

Cash position surged 41.7% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+35%
$20.7M$28.0M

Current assets grew 35% — improving short-term liquidity or inventory/receivables build.

Interest Expense
P&L
-26.9%
$2.2M$1.6M

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

Total Liabilities
Balance Sheet
-21.9%
$24.7M$19.3M

Liabilities reduced 21.9% — deleveraging improves balance sheet strength and financial flexibility.

Revenue
P&L
-10.6%
$9.7M$8.7M

Revenue softened 10.6% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-12
ADDED
New York 11-3474831 (State or other jurisdiction of incorporation or organization) (I.R.S.
All loans, except for one loan with a current outstanding principal balance of approximately $22,000, are secured by a first mortgage lien on real estate.
Most of the loans we make have a stated fixed interest rate, typically ranging from 9% to 12.5% per annum; however, a substantial portion of our loan agreements also include a provision that permits us to charge interest at a rate equal to the greater of (i) the stated loan rate and (ii) the prime rate plus 3.0% on the outstanding principal balance.
In furtherance of these strategies, we are party to a credit line agreement with Webster Bank, N.A (as successor to Webster Business Credit Corporation) ( Webster ) and Flushing Bank ( Flushing ), pursuant to which Webster and Flushing have provided us with a $32.5 million credit line.
We are also party to a letter agreement with Valley National Bank ( Valley ), pursuant to which Valley has provided MBC Funding II with a $10.0 million credit line.
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REMOVED
All loans, except for one with a face value of approximately $47,000, are secured by a first mortgage lien on real estate.
Our loans typically have a maximum initial term of 12 months and bear interest at a fixed rate of 9% to 13% per year.
6 In furtherance of these strategies, we have a credit line agreement with Webster Business Credit Corporation ( Webster ), Flushing Bank ( Flushing ), and Mizrahi Tefahot Bank Ltd.
( Mizrahi ) whereby Webster, Flushing and Mizrahi have extended us a $32.5 million credit line.
At December 31, 2024 and 2023, our unfunded commitment was approximately $7.2 million and $7.98 million, respectively.
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