NXPLMEDIUM SIGNALFINANCIAL10-K

NextPlat Corp shows substantially improved operating losses alongside concerning declines in revenue scale and cash position.

The company's operating performance improved meaningfully as losses narrowed considerably, suggesting better cost management and operational efficiency. However, this improvement came alongside reduced business scale as evidenced by lower gross profit, declining cash reserves, and reduced asset base, which may indicate contracted operations or completed integration activities following the Progressive Care merger referenced in prior period disclosures.

Comparing 2026-03-31 vs 2025-03-24View on EDGAR →
FINANCIAL ANALYSIS

NextPlat delivered mixed financial results with operating losses improving substantially while gross profit declined by nearly one-third to $10.9M. The company reduced SG&A expenses by 23% to $6.0M, demonstrating effective cost management, though this coincided with lower overall business scale. Balance sheet changes reflect a smaller operational footprint with total assets declining to $27.5M, cash reserves dropping to $13.7M, and stockholders' equity falling to $17.3M, suggesting either strategic downsizing or post-merger integration effects.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-62.4%
$189K$71K

Capex reduced 62.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Income
P&L
+61.9%
-$23.6M-$9.0M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Stockholders Equity
Balance Sheet
-35.1%
$26.7M$17.3M

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

Gross Profit
P&L
-32.8%
$16.2M$10.9M

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

Cash & Equivalents
Balance Sheet
-31.3%
$20.0M$13.7M

Cash declined 31.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Inventory
Balance Sheet
-30.4%
$4.9M$3.4M

Inventory drawn down 30.4% — strong sell-through or deliberate destocking; watch for supply constraints.

Total Assets
Balance Sheet
-24.7%
$36.5M$27.5M

Total assets contracted 24.7% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
-23.3%
$31.5M$24.2M

Current assets declined 23.3% — monitor working capital adequacy and short-term liquidity.

SG&A Expense
P&L
-23.1%
$7.9M$6.0M

SG&A reduced 23.1% — improved cost efficiency or headcount reduction improving operating margins.

Accounts Receivable
Balance Sheet
-18%
$4.9M$4.0M

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-24
ADDED
nxpl20251231_10k.htm 0001058307 NextPlat Corp false --12-31 FY 2025 true Our cybersecurity risk management processes are integrated into our overall risk management processes.
Our strategy consists of utilizing a combination of employee education, preventative controls, detective controls, and periodic third-party cybersecurity testing.
We engage with external cybersecurity experts, including assessors, consultants, and auditors, to enhance our cybersecurity measures and ensure compliance with industry best practices.
We have established processes to oversee and manage cybersecurity risks associated with our use of third-party service providers, ensuring they adhere to our security standards.
We review third-party service provider contracts to ensure they contain data privacy and security provisions, aligning with our standards and regulatory requirements.
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REMOVED
nxpl20241231_10k.htm 0001058307 NextPlat Corp false --12-31 FY 2024 true true true true false true true false false false false 0.0001 0.0001 50,000,000 50,000,000 25,963,051 25,963,051 18,724,596 18,724,596 http://fasb.org/us-gaap/2024#AssetImpairmentCharges http://fasb.org/us-gaap/2024#AssetImpairmentCharges 1 1 3 3 3 250,000 6 25,963,051 18,724,596 5 3 3 0 4.32 266,284 3,084 250,000 2020 2021 2022 2023 2024 0 0 0 0 30,000 12 3 14,000 30,000 26,000 2 125,000 NextPlat records depreciation expense on its estimated cost basis difference which is subject to change.
Decrease related to book tax basis difference of intangible assets arising for the business acquisition of Outfitter.
10 year amortization period 5 year amortization period Stock options granted as a result of the Progressive Care Merger on October 1, 2024.
Warrants issued related to the Progressive Care Merger on October 1, 2024.
Under federal tax law, previously unidentified finite lived intangible assets recognized from a business combination have no tax basis and therefore are not amortized for tax purposes.
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