OCCHIGH SIGNALFINANCIAL10-K

OCC completed a significant acquisition that nearly quadrupled revenue but turned the company unprofitable due to massive SG&A expense increases.

The removal of references to subsidiary Centric Solutions LLC combined with dramatic financial changes suggests OCC acquired a much larger business, fundamentally transforming the company's scale and operations. While revenue growth of 280% appears positive, the 300% surge in SG&A expenses and swing from profitability to a $1.5M loss raises serious questions about integration costs and operational efficiency post-acquisition.

Comparing 2025-12-18 vs 2024-12-23View on EDGAR →
FINANCIAL ANALYSIS

OCC's financial profile was dramatically transformed, with revenue surging 280% to $87.8M and gross profit increasing 258% to $22.6M, indicating successful top-line growth from what appears to be a major acquisition. However, SG&A expenses exploded 300% to $23.0M, completely erasing profitability and turning a $302K profit into a $1.5M loss, while interest expense rose 50% suggesting increased debt financing for the transaction. Despite the operational loss, operating cash flow improved significantly to $1.4M positive and total debt decreased 41%, suggesting the acquisition may have been partially equity-financed and that underlying cash generation remains healthy despite reported losses.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-581.9%
$302K-$1.5M

Net income declined 581.9% — review whether driven by operations, interest costs, or non-recurring items.

SG&A Expense
P&L
+300.4%
$5.7M$23.0M

SG&A up 300.4% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Revenue
P&L
+279.9%
$23.1M$87.8M

Strong top-line growth of 279.9% — accelerating demand or successful expansion into new markets.

Operating Cash Flow
Cash Flow
+265%
-$857K$1.4M

Operating cash flow surged 265% — exceptional cash generation, highest quality earnings signal.

Gross Profit
P&L
+257.6%
$6.3M$22.6M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Operating Income
P&L
-180.1%
$562K-$450K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Interest Expense
P&L
+50%
$768K$1.2M

Interest expense surged 50% — significant debt increase or rising rates materially impacting earnings.

Total Debt
Balance Sheet
-40.9%
$4.5M$2.7M

Debt reduced 40.9% — deleveraging strengthens balance sheet and reduces financial risk.

Stockholders Equity
Balance Sheet
-20.8%
$20.8M$16.5M

Equity decreased 20.8% — buybacks or losses reducing book value, monitor solvency ratios.

Capital Expenditure
Cash Flow
-20%
$370K$296K

Capex reduced 20% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

LANGUAGE CHANGES
NEW — 2025-12-18
PRIOR — 2024-12-23
ADDED
As of December 10, 2025, the Company had outstanding 8,870,070 common shares.
( AOS ), has offices, manufacturing and warehouse facilities located in Roanoke, Virginia, near Asheville, North Carolina and near Dallas, Texas.
The OCC team strives to provide top-tier communication solutions that are well-suited for the specific needs and application requirements of our customers and the end-users of our systems leveraging our technical expertise and broad fiber optic and copper data communication product offering.
OCC designs, develops and manufactures, and markets and sells, fiber optic and hybrid cables for a broad range of enterprise, data center, harsh environment, wireless carrier and other specialty markets and applications.
OCC designs, develops and manufactures, and markets and sells, fiber and copper connectivity products for a broad range of enterprise, data center, and residential applications.
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REMOVED
As of December 12, 2024, the Company had outstanding 8,220,344 common shares.
( AOS ) and Centric Solutions LLC ( Centric Solutions ), has offices, manufacturing and warehouse facilities located in Roanoke, Virginia, near Asheville, North Carolina and near Dallas, Texas.
The OCC team seeks to provide top-tier integrated communication solutions by bundling all of our fiber optic and copper data communication product offerings into systems that are best suited for individual data communication needs and application requirements of our customers and the end-users of our systems.
OCC designs, develops and manufactures fiber optic and hybrid cables for a broad range of enterprise, harsh environment, wireless carrier and other specialty markets and applications.
OCC designs, develops and manufactures fiber and copper connectivity products for the enterprise market, including a broad range of enterprise and residential applications.
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