NSTSMEDIUM SIGNALRISK10-K

NSTS significantly expanded cybersecurity risk disclosures while experiencing deteriorating financial performance with massive increases in credit loss provisions and interest expenses.

The company is now emphasizing extensive reliance on information systems and cybersecurity vulnerabilities, suggesting heightened awareness of operational risks that could disrupt banking operations. Combined with substantial increases in credit losses and funding costs, this indicates the bank is facing both operational and financial headwinds that warrant close monitoring.

Comparing 2026-03-27 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

NSTS shows concerning financial deterioration with provision for credit losses increasing 900% to $230K and interest expense nearly doubling to $1.5M, indicating rising credit risk and funding pressures. Despite these headwinds, net losses improved 51% and the company reduced capital expenditures by 67%, though operating cash flow declined 57% and cash reserves dropped 36%. The overall financial picture suggests a bank under stress from higher funding costs and credit concerns while burning through cash reserves.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
-900%
-$23K-$230K

Provisions reduced 900% — improving credit quality or reserve release boosting reported earnings.

Interest Expense
P&L
+97.4%
$764K$1.5M

Interest expense surged 97.4% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
-67.4%
$319K$104K

Capex reduced 67.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-57%
$9.4M$4.1M

Operating cash flow fell 57% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+51.1%
-$789K-$386K

Net income grew 51.1% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
-36.3%
$53.5M$34.0M

Cash declined 36.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-28
ADDED
relies extensively on various information systems and other electronic resources to operate our business.
In addition, nearly all of our customers, service providers and other business partners on whom we depend, including the providers of our online banking, mobile banking, and accounting systems, use their own information systems and electronic resources.
Any of these systems can be compromised, including through the employees, customers, and other individuals who are authorized to use them, and bad actors who use a sophisticated and constantly evolving set of software, tools, and strategies to do so.
true true true This information security program is a key part of our overall risk management system, which is administered by our VP Information Technology.
The program includes administrative, technical and physical safeguards to help ensure the security and confidentiality of customer records and information.
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REMOVED
false --12-31 FY 2024 true true true true true false false false false false 0.01 0.01 10,000,000 10,000,000 5,249,826 5,315,261 352,033 269,898 0 1,794 http://fasb.org/us-gaap/2024#InterestReceivable http://fasb.org/us-gaap/2024#InterestReceivable http://fasb.org/us-gaap/2024#InterestReceivable http://fasb.org/us-gaap/2024#InterestReceivable 0 0 0 0 0 10.0 0 0 21 21 2020 2021 2022 2023 2020 2021 2022 2023 2021 2022 2023 9 9 0 0 5 5 10 5 5 0 0 Dollars in thousands.
completed its stock offering in connection with the conversion on January 18, 2022.
sold 5,290,000 shares of common stock at $10.00 per share in its subscription offering for gross proceeds of approximately $52.9 million.
In connection with the conversion, it also issued 107,959 shares of common stock and $150,000 in cash to NSTS Charitable Foundation, Inc.
s common stock began trading on January 19, 2022 on The Nasdaq Capital Market under the trading symbol NSTS.
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