NDLSHIGH SIGNALFINANCIAL10-K

NDLS executed a 1-for-8 reverse stock split while stockholders' equity deteriorated dramatically from -$5.6M to -$45.3M, signaling severe financial distress.

The reverse stock split typically indicates the company was at risk of delisting due to low share price, while the 712% worsening of negative stockholders' equity suggests the company is technically insolvent. Combined with continued operating losses and doubled interest expense, these changes point to a company in acute financial distress that may struggle to continue operations without additional capital or restructuring.

Comparing 2026-03-26 vs 2025-03-07View on EDGAR →
FINANCIAL ANALYSIS

NDLS shows a company in severe financial decline with stockholders' equity plummeting 712% deeper into negative territory to -$45.3M, while total assets contracted 19.4% and interest expense nearly doubled to $4.8M. Operating and net losses both worsened significantly, though the company did reduce capital expenditures by 57% likely as a cost-cutting measure. The overall financial picture signals a distressed company with deteriorating fundamentals, negative book value, and mounting debt service costs that pose serious going-concern risks.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-712.1%
-$5.6M-$45.3M

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

Interest Expense
P&L
+96.4%
$2.4M$4.8M

Interest expense surged 96.4% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
-56.9%
$28.8M$12.4M

Capex reduced 56.9% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Total Assets
Balance Sheet
-19.4%
$324.6M$261.7M

Total assets contracted 19.4% — asset sales, write-downs, or balance sheet optimization underway.

Net Income
P&L
-17.5%
-$36.2M-$42.6M

Net income declined 17.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-13.7%
-$27.8M-$31.6M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Cash & Equivalents
Balance Sheet
+10.1%
$1.1M$1.3M

Cash grew 10.1% — improving liquidity position supports investment and shareholder returns.

LANGUAGE CHANGES
NEW — 2026-03-26
PRIOR — 2025-03-07
ADDED
This amount was calculated based on the closing price of the common stock on July 1, 2025 on the Nasdaq Global Select Market.
As of March 20, 2026, there were 5,888,223 shares of the registrant s Class A common stock, par value of $0.01 per share outstanding (reflecting the 1-for-8 reverse stock split described herein), and no shares of the registrant s Class B common stock, par value $0.01 per share, outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 27 ITEM 7A.
Examples of forward-looking statements include all matters that are not historical facts, such as statements regarding expectations with respect to our results, traffic, unit volume and growth, planned restaurant closures and openings, strategic plan and other initiatives, projected capital expenditures and our financial condition and liquidity needs.
Factors that could cause or contribute to such differences include, but are not limited to, those discussed in this Annual Report on Form 10-K, including the risks discussed in Part I, Item 1A Risk Factors and the trends discussed in Part II, Item 7 Management's Discussion and Analysis of Financial Condition and Results of Operations, and those discussed in other documents we file with the SEC.
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REMOVED
This amount was calculated based on the closing price of the common stock on July 2, 2024 on the Nasdaq Global Select Market.
As of February 28, 2025, there we re 45,738,007 sh ares of the registrant s Class A common stock, par value of $0.01 per share outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 26 ITEM 7A.
These statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements.
As of December 31, 2024, we operated 463 restaurants in 31 states, which included 371 company locations and 92 franchise locati ons.
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