NRDYHIGH SIGNALFINANCIAL10-K

NRDY experienced severe financial deterioration with stockholders' equity collapsing by 52% while simultaneously adding significant debt covenant risk language.

The combination of a 52% equity decline, 50% liability increase, and new prominent risk disclosures about debt covenants and potential default suggests the company is in serious financial distress. The addition of specific language about operating restrictions from their Term Loan and potential repayment requirements upon default indicates management is signaling material going concern issues to investors.

Comparing 2026-02-26 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

NRDY's financial position deteriorated dramatically with stockholders' equity plummeting from $39.5M to $19.0M (-52%) while total liabilities surged 50% to $47.2M, creating a dangerous leverage situation. Revenue declined significantly as evidenced by gross profit falling 19% and accounts receivable dropping 23%, while operating cash flow worsened to -$18.8M despite modest improvements in operating losses. The overall picture signals a company in financial distress with declining revenues, deteriorating cash generation, and a balance sheet under severe strain from increased debt obligations.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-51.9%
$39.5M$19.0M

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

Total Liabilities
Balance Sheet
+50.5%
$31.4M$47.2M

Liabilities grew 50.5% — significant increase in debt or obligations, assess impact on financial flexibility.

Accounts Receivable
Balance Sheet
-23.1%
$7.3M$5.6M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Interest Expense
P&L
-22.7%
$4.9M$3.8M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Capital Expenditure
Cash Flow
-21.8%
$6.9M$5.4M

Capex reduced 21.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-20.8%
-$15.6M-$18.8M

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

Gross Profit
P&L
-19.2%
$128.4M$103.8M

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

Total Assets
Balance Sheet
-17.7%
$92.5M$76.2M

Total assets contracted 17.7% — asset sales, write-downs, or balance sheet optimization underway.

Operating Income
P&L
+11.8%
-$70.1M-$61.9M

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

Current Assets
Balance Sheet
-10.1%
$64.7M$58.2M

Current assets declined 10.1% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-27
ADDED
Risks Related to Our Indebtedness Our operating activities may be restricted as a result of covenants related to our Term Loan, which we may be required to repay in the event of default, which could have a materially adverse effect on our business; and Our level of indebtedness and debt service obligations could adversely affect our financial condition and may make it more difficult for us to fund our operations.
Business Overview We operate a next-generation live tutoring and intervention platform that leverages the power of human expertise with advanced artificial intelligence ( AI ) to personalize learning, accelerate student achievement, and empower educators.
Our solutions are available to Learners either directly through Learning Memberships ( Consumers ) and through education systems ( Institutions ).
Learners We serve a diverse population of audiences across the entire learning life cycle from pre-kindergarten ( pre-k ) all the way through professional.
Demand for Long-Term, Consistent Learning : Learners are expressing interest in supplemental learning solutions that support a more consistent use pattern over extended periods of time and a default to recurring, always on relationships.
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REMOVED
Business Overview We operate a platform for live online learning.
Our solutions are available directly to Learners ( Consumer(s) ), as well as through education systems ( Institution(s) ).
Learners We serve a diverse population of audiences across the entire learning life cycle from kindergarten all the way through professional.
By providing numerous learning formats to help Learners access top Experts across multiple formats, our platform empowers both Learners and Experts to have more agency, optimize interactions, and enhance their learning and instructing experience.
Our Solution - A Comprehensive Online Learning Destination To address the large market opportunity, we built Nerdy and our flagship business, Varsity Tutors, to be a leading, multi-format, online learning destination.
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