NCMIHIGH SIGNALFINANCIAL10-K

NCMI underwent a dramatic debt restructuring that eliminated 99.1% of total debt while significantly reducing cash generation capacity.

The company appears to have completed a major financial restructuring, reducing debt from $1.1B to just $10M, which likely involved debt forgiveness, asset sales, or bankruptcy proceedings. However, this deleveraging came at the cost of severely impaired operations, with operating cash flow collapsing 86% from $60M to $8M despite revenue growth.

Comparing 2026-02-26 vs 2025-03-06View on EDGAR →
FINANCIAL ANALYSIS

NCMI's financials reflect a dramatic transformation characterized by massive debt reduction (99.1% decrease to $10M) and improved but still negative profitability, with net losses narrowing from -$22.3M to -$10.6M on higher revenue of $15.7M. However, the company's cash generation ability was severely compromised, with operating cash flow plummeting 86% to just $8.4M and cash reserves declining 54% to $34.6M. The combination of massive debt elimination alongside collapsed cash flow suggests a restructuring that may have resolved solvency issues but left the company with significantly diminished operational capacity.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+161.7%
$6.0M$15.7M

Strong top-line growth of 161.7% — accelerating demand or successful expansion into new markets.

Total Debt
Balance Sheet
-99.1%
$1.1B$10.0M

Debt reduced 99.1% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Cash Flow
Cash Flow
-86.1%
$60.3M$8.4M

Operating cash flow fell 86.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Share Buybacks
Cash Flow
+67.9%
$13.1M$22.0M

Share repurchases increased 67.9% — management returning capital, signals confidence in intrinsic value.

Cash & Equivalents
Balance Sheet
-53.9%
$75.1M$34.6M

Cash declined 53.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Net Income
P&L
+52.5%
-$22.3M-$10.6M

Net income grew 52.5% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+28.7%
-$19.5M-$13.9M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Total Liabilities
Balance Sheet
-26.8%
$157.4M$115.2M

Liabilities reduced 26.8% — deleveraging improves balance sheet strength and financial flexibility.

Current Assets
Balance Sheet
-22.4%
$177.9M$138.1M

Current assets declined 22.4% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
-15.5%
$73.5M$62.1M

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

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-03-06
ADDED
A s of February 20, 2026, 93,143,847 shares of the registrant s common stock (including unvested restricted stock), par value of $0.01 per share, were outstanding.
On April 17, 2025, AMC amended their ESA with NCM, LLC by entering into the Second Amended and Restated Exhibitor Services Agreement (the 2025 AMC Agreement ).
and its subsidiaries, National Cinema Network, Inc., which contributed assets used in the operations of NCM LLC and formed NCM LLC in March 2005, AMC ShowPlace Theatres, Inc., AMC Starplex, LLC, American Multi-Cinema, Inc., Muvico, LLC, and the other AMC parties to the ESA with NCM LLC.
On July 14, 2023, Regal entered into a network affiliate agreement with NCM LLC.
Spotlight refers to Spotlight Cinema Networks, LLC and its subsidiary Storming Images North America, LLC, a U.S.
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REMOVED
As of February 28, 2025, 95,209,712 shares of the registrant s common stock (including unvested restricted stock), par value of $0.01 per share, were outstanding.
and its subsidiaries, National Cinema Network, Inc., which contributed assets used in the operations of NCM LLC and formed NCM LLC in March 2005, AMC ShowPlace Theatres, Inc., AMC Starplex, LLC and American Multi-Cinema, Inc., which is a party to an ESA with NCM LLC.
On July 14, 2023, Regal entered into a network affiliate agreement.
Regal was a party to this agreement until July 14, 2023, when Regal terminated their tax receivable agreement with NCM LLC.
Business The Company National CineMedia is the largest cinema advertising platform in the US.
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