NBYHIGH SIGNALFINANCIAL10-K

NBY experienced a dramatic revenue collapse alongside substantial operational changes, with the company implementing a 1-for-35 reverse stock split and pursuing a new strategic direction.

The filing reveals a company in severe financial distress, with revenue dropping to a fraction of prior year levels while operating losses expanded meaningfully. The reverse stock split and language about "pursuing a new direction" suggests NBY is undergoing fundamental business transformation, likely driven by the failure of its existing operations.

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

NBY's financial position deteriorated substantially, with revenue collapsing to just $370K from $3.3M while operating losses expanded to $8.4M. The company's working capital contracted significantly, with inventory and accounts receivable both declining by more than half, though current liabilities also decreased meaningfully. Operating cash flow remained deeply negative at $8.4M, indicating continued cash burn despite the dramatic reduction in business scale.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
-88.6%
$3.3M$370K

Revenue declined 88.6% — 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.

Accounts Receivable
Balance Sheet
-61.5%
$2.0M$759K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Liabilities
Balance Sheet
-59.8%
$2.8M$1.1M

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

Operating Income
P&L
-44.5%
-$5.8M-$8.4M

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

R&D Expense
P&L
-38.2%
$68K$42K

R&D spending cut 38.2% — could signal cost discipline or concerning reduction in innovation investment.

Gross Profit
P&L
-17.9%
$7.9M$6.5M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Operating Cash Flow
Cash Flow
-12.4%
-$7.5M-$8.4M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

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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