OXSQHHIGH SIGNALFINANCIAL10-K

OXSQH experienced a dramatic financial deterioration with net income swinging from $5.9M profit to -$18.7M loss while operating cash flow turned deeply negative.

The company shows severe operational distress with both profitability and cash generation collapsing simultaneously, indicating fundamental business model challenges. Despite maintaining higher cash reserves, the combination of negative earnings and negative operating cash flow suggests potential liquidity pressures ahead if operational performance doesn't improve.

Comparing 2026-03-06 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

OXSQH's financial performance deteriorated dramatically with net income swinging -418% from a $5.9M profit to an -$18.7M loss, while operating cash flow turned deeply negative at -$13.7M compared to the prior year's positive $25.7M. The company maintained a stronger cash position at $51.9M (up 48.7%) but increased total liabilities by 16% to $161.3M. This financial profile suggests operational distress masked by potentially one-time cash inflows, creating concerns about sustainable liquidity if the business cannot return to positive cash generation.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-418.6%
$5.9M-$18.7M

Net income declined 418.6% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-153.4%
$25.7M-$13.7M

Operating cash flow fell 153.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
+48.7%
$34.9M$51.9M

Cash position surged 48.7% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+16%
$139.1M$161.3M

Liabilities increased 16% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-03-06
PRIOR — 2025-03-05
ADDED
There were 87,510,727 shares of the Registrant s common stock outstanding as of March 2, 2026.
The 6.25% Unsecured Notes would have matured on April 30, 2026, and could have been redeemed in whole or in part at any time or from time to time at our option (on or after April 30, 2022).
On June 13, 2025, the Company redeemed $10.0 million in aggregate principal amount of the 6.25% Unsecured Notes.
On July 18, 2025, the Company redeemed $10.0 million in aggregate principal amount of the 6.25% Unsecured Notes.
On September 19, 2025, the Company redeemed the remaining $24.8 million in aggregate principal amount of the 6.25% Unsecured Notes.
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REMOVED
There were 69,789,527 shares of the Registrant s common stock outstanding as of February 27, 2025.
6.50% Unsecured Notes On April 12, 2017, we completed an underwritten public offering of approximately $64.4 million in aggregate principal amount of our 6.50% unsecured notes due 2024, or the 6.50% Unsecured Notes.
On July 24, 2023, the Company redeemed $40.0 million in aggregate principal amount of the 6.50% Unsecured Notes.
On September 11, 2023, the Company redeemed $10.0 million in aggregate principal amount of the 6.50% Unsecured Notes.
On November 3, 2023, the Company redeemed $7.0 million in aggregate principal amount of the 6.50% Unsecured Notes.
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