NBYHIGH SIGNALFINANCIAL10-K

NBY underwent a dramatic business transformation with revenue collapsing 99.4% from $60.8M to $370K while simultaneously raising significant capital that increased cash from $430K to $8.0M.

This represents a fundamental pivot away from NBY's previous operating business model, as evidenced by the near-total revenue collapse and massive inventory reduction of 73.4%. The company appears to be in early stages of executing a "new direction" mentioned in the filings, but the dramatic increase in losses to $22.1M and SG&A expenses doubling suggest execution challenges and high cash burn during this transition period.

Comparing 2026-03-19 vs 2025-04-02View on EDGAR →
FINANCIAL ANALYSIS

NBY's financials reflect a company in radical transformation, with revenue virtually disappearing (down 99.4% to just $370K) while inventory was liquidated down 73.4% to $765K. Despite raising substantial capital that boosted cash from $430K to $8.0M, the company dramatically increased its loss profile with net losses expanding to $22.1M and SG&A expenses more than doubling to $18.1M. The balance sheet deteriorated significantly with stockholders' equity plunging from -$129K to -$23.2M and total liabilities surging nearly 800% to $31.9M, indicating a company burning through capital rapidly while pivoting to an entirely new business model.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-17865.9%
-$129K-$23.2M

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

Cash & Equivalents
Balance Sheet
+1750.7%
$430K$8.0M

Cash position surged 1750.7% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+797%
$3.6M$31.9M

Liabilities grew 797% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Assets
Balance Sheet
+348.3%
$1.9M$8.7M

Current assets grew 348.3% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-206.5%
-$7.2M-$22.1M

Net income declined 206.5% — review whether driven by operations, interest costs, or non-recurring items.

Total Assets
Balance Sheet
+163.9%
$3.4M$9.0M

Asset base grew 163.9% — expansion through organic growth, acquisitions, or capital deployment.

SG&A Expense
P&L
+128%
$7.9M$18.1M

SG&A up 128% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Revenue
P&L
-99.4%
$60.8M$370K

Revenue declined 99.4% — significant demand weakness or market share loss warrants investigation.

Inventory
Balance Sheet
-73.4%
$2.9M$765K

Inventory drawn down 73.4% — strong sell-through or deliberate destocking; watch for supply constraints.

Capital Expenditure
Cash Flow
-68.4%
$19K$6K

Capex reduced 68.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-04-02
ADDED
nby20251231_10k.htm FY 2025 --12-31 false 0001389545 False False False False 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 http://fasb.org/us-gaap/2025#IncomeLossFromContinuingOperations 0 0 0 4 5 10 10 1 6 5 0 0 0 0 0 1 1 Management considers cybersecurity risks as part of its overall risk management process and elevates matters to the Board when appropriate.
Management considers cybersecurity risks as part of its overall risk management process and elevates matters to the Board when appropriate.
The Board receives updates from management regarding cybersecurity risks and related matters as appropriate.
Escalation procedures are in place to ensure that cybersecurity incidents are reported to the Board or any relevant subcommittees, depending on the nature and severity of the incident.
Given the Company s size and operating model, cybersecurity oversight is integrated into the Board s general risk oversight responsibilities rather than managed through a dedicated cybersecurity committee.
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REMOVED
This figure excludes an aggregate of 469 shares of common stock held by the registrant s affiliates, including officers and directors, as of June 28, 2024.
As of March 25, 2025, there were 5,816,204 shares of the registrant s common stock outstanding.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 25 ITEM 7A.
On May 30, 2024, we effected a 1-for-35 reverse stock split of our common stock (the Reverse Stock Split ).
We are also pursuing a new direction, which will have a significant impact on us in the future, which is also discussed below and elsewhere in this annual report.
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