PAVMHIGH SIGNALFINANCIAL10-K

PAVM experienced a dramatic collapse in net income from $39.8M to $401K while meaningfully reducing operating losses and substantially improving cash flow efficiency.

The severe decline in net income suggests the prior year likely included significant one-time gains or asset sales that did not recur, while the underlying operational improvements indicate management is successfully controlling cash burn. The substantial reduction in total liabilities from $37.7M to $16.5M alongside modest asset growth suggests meaningful debt restructuring or settlement activity that has strengthened the balance sheet foundation.

Comparing 2026-03-27 vs 2025-03-24View on EDGAR →
FINANCIAL ANALYSIS

PAVM's financial profile shows a tale of two narratives - while net income collapsed from the prior year's elevated levels, the company demonstrated meaningful operational discipline with substantially improved operating cash flow and reduced R&D expenses. The balance sheet strengthened considerably through a major reduction in total liabilities while maintaining stable cash levels and growing total assets, suggesting successful debt management and capital structure optimization that positions the company on more sustainable footing despite the earnings volatility.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-99%
$39.8M$401K

Net income declined 99% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
+84.5%
-$33.6M-$5.2M

Operating cash flow surged 84.5% — exceptional cash generation, highest quality earnings signal.

Accounts Receivable
Balance Sheet
-70.5%
$61K$18K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Liabilities
Balance Sheet
-58.1%
$35.4M$14.8M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-56.2%
$37.7M$16.5M

Liabilities reduced 56.2% — deleveraging improves balance sheet strength and financial flexibility.

Operating Income
P&L
+51%
-$44.5M-$21.8M

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

Capital Expenditure
Cash Flow
-43.6%
$55K$31K

Capex reduced 43.6% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
+29.8%
$1.2M$1.5M

Cash grew 29.8% — improving liquidity position supports investment and shareholder returns.

Total Assets
Balance Sheet
+26.6%
$30.7M$38.8M

Asset base grew 26.6% — expansion through organic growth, acquisitions, or capital deployment.

R&D Expense
P&L
-24.3%
$5.9M$4.5M

R&D spending cut 24.3% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-24
ADDED
false --12-31 FY 2025 Our board administers its cybersecurity risk oversight function directly through our audit committee.
Our audit committee has primary responsibility for overseeing our risk assessment and risk management policies (including with respect to cybersecurity matters).
Our audit committee regularly discusses with management, counsel, and auditors the Company s major risk exposures.
This includes potential financial impact on the Company and the steps taken to monitor and control those risks.
Additionally, our board is informed regarding the risks facing the Company and coordinates with management and our cybersecurity team to ensure our board receives regular risk assessment updates from management.
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REMOVED
As of December 31, 2024 and March 20, 2025, there were 11,523,408 and 16,787,173 shares, respectively, of the registrant s Common Stock, par value $ 0.001 per share, issued and outstanding (with such number of shares inclusive of shares of common stock underlying unvested restricted stock awards granted under the PAVmed Inc.
Background and Overview PAVmed is structured to be a multi-product life sciences company organized to advance a pipeline of innovative healthcare technologies.
Led by a team of highly skilled personnel with a track record of bringing innovative products to market, PAVmed is focused on innovating, developing, acquiring, and commercializing novel products that target unmet medical needs with large addressable market opportunities.
Leveraging our corporate structure a parent company that will establish distinct subsidiaries for each financed asset we have the flexibility to raise capital at the PAVmed level to fund product development, or to structure financing directly into each subsidiary in a manner tailored to the applicable product.
We continue to support the commercial expansion and execution of EsoGuard, which is the flagship product of our subsidiary Lucid Diagnostics, of which we remain the shareholder with the largest voting interest.
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