OFSSOHIGH SIGNALFINANCIAL10-K

OFSSO experienced a dramatic financial reversal with net income swinging from $28.4M profit to $33.1M loss while cash reserves declined 45%.

The 216% swing from profitability to significant losses, combined with a sharp decline in cash position and 28% reduction in stockholders' equity, indicates severe financial distress. The portfolio composition changes and new investments in companies like BayMark Health Services and Boca Home Care Holdings suggest potential restructuring activity amid deteriorating performance.

Comparing 2026-03-03 vs 2025-03-04View on EDGAR →
FINANCIAL ANALYSIS

OFSSO's financial position deteriorated sharply with net income plummeting from a $28.4M profit to a $33.1M loss, representing a catastrophic 216% decline. While operating cash flow improved 32% to $43.6M, this was insufficient to offset the massive earnings decline, resulting in cash reserves falling 45% to $3.4M and stockholders' equity dropping 28% to $123.2M. The 19% decline in total assets alongside reduced liabilities suggests active portfolio restructuring, but the overall picture signals a company in significant financial distress with dangerously low cash reserves.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-216.4%
$28.4M-$33.1M

Net income declined 216.4% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-44.6%
$6.1M$3.4M

Cash declined 44.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
+32.2%
$33.0M$43.6M

Operating cash flow surged 32.2% — exceptional cash generation, highest quality earnings signal.

Stockholders Equity
Balance Sheet
-28.5%
$172.2M$123.2M

Equity decreased 28.5% — buybacks or losses reducing book value, monitor solvency ratios.

Total Assets
Balance Sheet
-19%
$428.1M$346.7M

Total assets contracted 19% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
-12.7%
$255.9M$223.5M

Liabilities reduced 12.7% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-03
PRIOR — 2025-03-04
ADDED
| Preferred Equity 2025-12-31 0001487918 ofs:AvisonYoungInc.Member 2025-12-31 0001487918 BayMark Health Services, Inc.
| Second Lien Debt 1 2025-12-31 0001487918 BayMark Health Services, Inc.
| Second Lien Debt 2 2025-12-31 0001487918 ofs:BayMarkHealthServicesIncMember 2025-12-31 0001487918 Boca Home Care Holdings, Inc.
| First Lien Debt 2025-12-31 0001487918 Boca Home Care Holdings, Inc.
| First Lien Debt (Revolver) 2025-12-31 0001487918 Boca Home Care Holdings, Inc.
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REMOVED
(F/K/A KNS Acquisition Corp.), First Lien Debt 1 2024-12-31 0001487918 Wellful Inc.
On February 28, 2025, there were 13,398,078 shares outstanding of the Registrant s common stock, $0.01 par value.
Form 10-K Summary 163 Signatures 164 OFS , OFS Capital , OFS Credit and HPCI are registered trademarks of Orchard First Source Asset Management, LLC.
As of December 31, 2024 and 2023, approximately 80% and 81% of our investments were qualifying assets, respectively.
As of December 31, 2024, the fair value of our debt investment portfolio totaled $224.2 million in 36 portfolio companies, of which 85% and 15% were comprised of first lien loans and second lien loans, respectively.
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