PAVMHIGH SIGNALFINANCIAL10-K

PAVM experienced a dramatic financial turnaround with stockholders' equity swinging from -$2.5M to +$34.0M while net income collapsed 99% from $39.8M to $401K, alongside significant debt reduction and improved operating cash flow.

The massive improvement in stockholders' equity combined with a 56% reduction in total liabilities suggests a major debt restructuring or equity raise that fundamentally improved the balance sheet. However, the 99% collapse in net income indicates the prior year may have included one-time gains, and the company remains operationally challenged with continued operating losses, though these improved 51% year-over-year.

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

PAVM's financials show a tale of two stories - a dramatically strengthened balance sheet with equity turning positive by $36.5M and liabilities cut in half, versus sharply declining profitability with net income falling 99% and interest expense tripling to $2.4M. Operating performance improved meaningfully with operating losses narrowing 51% and cash burn reducing 85% to -$5.2M, suggesting better operational discipline. The overall picture indicates a company that underwent significant financial restructuring to shore up its balance sheet while working to reduce operational losses, though profitability remains elusive.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+1461.4%
-$2.5M$34.0M

Equity base grew 1461.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Interest Expense
P&L
+230.1%
$725K$2.4M

Interest expense surged 230.1% — significant debt increase or rising rates materially impacting earnings.

Inventory
Balance Sheet
+150.5%
$111K$278K

Inventory surged 150.5% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

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.

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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