NODKHIGH SIGNALFINANCIAL10-K

NODK experienced a dramatic deterioration in operating performance with operating cash flow swinging from positive $38.5M to negative $15.3M and net losses deepening significantly.

The 139.7% decline in operating cash flow combined with a 71.8% increase in net losses indicates severe operational stress and potential liquidity concerns. Despite stockholders' equity increasing, the underlying business fundamentals have deteriorated substantially, suggesting the company is burning through cash to fund operations.

Comparing 2026-03-06 vs 2025-03-07View on EDGAR →
FINANCIAL ANALYSIS

NODK's financial performance collapsed across all key operational metrics, with revenue declining 12.3% to $285.1M, gross profit falling 31.9% to $69.9M, and net losses expanding from $6.1M to $10.4M. The most alarming development is the swing from $38.5M in positive operating cash flow to negative $15.3M, indicating the company is now consuming cash to maintain operations despite reducing capital expenditures by 78.1% and cutting dividends by 18.7%. While stockholders' equity increased 12.3%, this cannot offset the fundamental deterioration in the company's ability to generate cash from its core insurance business.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-139.7%
$38.5M-$15.3M

Operating cash flow fell 139.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Capital Expenditure
Cash Flow
-78.1%
$991K$217K

Capex reduced 78.1% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Net Income
P&L
-71.8%
-$6.1M-$10.4M

Net income declined 71.8% — review whether driven by operations, interest costs, or non-recurring items.

Gross Profit
P&L
-31.9%
$102.6M$69.9M

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

Dividends Paid
Cash Flow
-18.7%
$8.3M$6.7M

Dividend reduced 18.7% — monitor management commentary on capital allocation priorities.

Revenue
P&L
-12.3%
$325.2M$285.1M

Revenue softened 12.3% — monitor whether this is cyclical or structural.

Stockholders Equity
Balance Sheet
+12.3%
$275.8M$309.8M

Equity base grew 12.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-06
PRIOR — 2025-03-07
ADDED
The number of the Registrant s common shares outstanding on February 27, 2026 was 20,537,521 .
The current license agreement between the NDFB and Nodak Insurance renewed on October 1, 2025, with an expiration date of September 30, 2026.
As of December 31, 2025, Nodak Insurance distributed its insurance products through 59 exclusive agents appointed by Nodak Insurance.
American West primarily writes private passenger auto, homeowners, and farm coverages in South Dakota.
As of December 31, 2025, American West distributed its products through independent agents in 64 contracted agencies.
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REMOVED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
The number of the Registrant s common shares outstanding on February 28, 2025 was 20,681,546 .
The current license agreement between the NDFB and Nodak Insurance renewed on October 1, 2024, with an expiration date of September 30, 2025.
As of December 31, 2024, Nodak Insurance distributed its insurance products through 63 exclusive agents appointed by Nodak Insurance.
American West began writing policies in 2002 and primarily writes private passenger auto, homeowners, and farm coverages in South Dakota.
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