LUMNHIGH SIGNALFINANCIAL10-K

LUMN experienced a catastrophic financial deterioration with net income plunging from -$55M to -$1.7B and stockholders' equity turning deeply negative at -$1.1B.

This represents a fundamental collapse in financial health, with the company moving from marginally profitable operations to massive losses while simultaneously destroying shareholder equity. The negative stockholders' equity of -$1.1B indicates the company is technically insolvent from a book value perspective, raising serious questions about financial viability and potential covenant breaches.

Comparing 2026-02-20 vs 2025-02-20View on EDGAR →
FINANCIAL ANALYSIS

LUMN's financials show severe distress across all key metrics - net losses exploded over 3,000% to -$1.7B, operating income swung from $460M profit to -$812M loss, and stockholders' equity collapsed to deeply negative territory at -$1.1B. While current assets increased 80% to $7.9B, this was more than offset by the massive losses and increased liabilities, with cash reserves declining 47% to $1.0B and dividend payments cut by two-thirds. The overall picture signals a company in acute financial distress with fundamental solvency concerns that require immediate investor attention.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-3061.8%
-$55.0M-$1.7B

Net income declined 3061.8% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
-340.7%
$464.0M-$1.1B

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Operating Income
P&L
-276.5%
$460.0M-$812.0M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Current Assets
Balance Sheet
+80%
$4.4B$7.9B

Current assets grew 80% — improving short-term liquidity or inventory/receivables build.

Dividends Paid
Cash Flow
-66.7%
$3.0M$1.0M

Dividends cut 66.7% — significant signal of cash flow stress or capital reallocation priorities.

Cash & Equivalents
Balance Sheet
-46.9%
$1.9B$1.0B

Cash declined 46.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
+20.6%
$3.6B$4.4B

Current liabilities rose 20.6% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-02-20
PRIOR — 2025-02-20
ADDED
The aggregate market value of the voting stock held by non-affiliates as of June 30, 2025 was $ 4.4 billion.
Management's Discussion and Analysis of Financial Condition and Results of Operations 39 Overview 40 Results of Operations 42 Segment Results 45 Liquidity and Capital Resources 49 Critical Accounting Estimates 58 Item 7A.
Form 10-K Summary 171 Signatures 172 2 Table o f Contents References in this report on Form 10-K, for all periods presented, to "Lumen Technologies, Inc.," "Lumen Technologies" or "Lumen," "we," "us," the "Company" and "our" refer to Lumen Technologies, Inc.
PART I Special Note Regarding Forward-Looking Statements This report and other documents filed by us under the federal securities laws include, and future oral or written statements by us and our management may include "forward-looking" statements about our business, financial condition, operating results, or prospects within the meaning of the Private Securities Litigation Reform Act of 1995.
These forward-looking statements involve substantial risks and uncertainties.
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REMOVED
The aggregate market value of the voting stock held by non-affiliates as of June 30, 2024 was $ 1.1 billion.
Management's Discussion and Analysis of Financial Condition and Results of Operations 40 O verview 40 R esults of Operations 43 S egment Results 47 Critical Accounting Policies and Estimates 51 L iquidity and Capital Resources 55 M arket Risk 62 Item 7A.
PART I Special Note Regarding Forward-Looking Statements This report and other documents filed by us under the federal securities law include, and future oral or written statements or press releases by us and our management may include, forward-looking statements about our business, financial condition, operating results or prospects.
These "forward-looking" statements are defined by, and are subject to the "safe harbor" protections under, the federal securities laws.
These forward-looking statements, and the assumptions upon which they are based, (i) are not guarantees of future results, (ii) are inherently speculative and (iii) are subject to a number of risks and uncertainties.
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