PCYOHIGH SIGNALOPERATIONAL10-K

PCYO shows dramatic operational expansion with revenue surging 916,159% and lot development increasing from 1,395 to 1,529 finished lots, while operating income declined 37% despite the growth.

The company is in a significant growth phase, transitioning from a primarily development-stage entity to an operating business with substantial revenue generation. The shift from contracting homebuilders to building homes internally for their rental business suggests greater operational control but also increased capital intensity and execution risk.

Comparing 2025-11-12 vs 2024-11-13View on EDGAR →
FINANCIAL ANALYSIS

PCYO experienced explosive revenue growth from $134 to $1.2M, accompanied by a 495% surge in operating cash flow to $13.2M, indicating strong cash generation from operations. However, profitability metrics deteriorated with operating income falling 37% to $7.7M and gross profit declining 19% to $16.0M, while inventory more than doubled to $11.6M and interest expense jumped 63%. The financial profile suggests a company scaling rapidly but facing margin pressure and increased financing costs as it builds out its integrated water, land development, and rental home business model.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+916159%
134$1.2M

Strong top-line growth of 916159% — accelerating demand or successful expansion into new markets.

Operating Cash Flow
Cash Flow
+495.1%
$2.2M$13.2M

Operating cash flow surged 495.1% — exceptional cash generation, highest quality earnings signal.

Capital Expenditure
Cash Flow
+366.8%
$95K$445K

Capital expenditure jumped 366.8% — major investment cycle underway; assess returns on deployment.

Inventory
Balance Sheet
+123.5%
$5.2M$11.6M

Inventory surged 123.5% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Net Interest Income
P&L
-71.4%
$19K$6K

Net interest income declined 71.4% — margin compression from rate changes or funding cost increases.

Interest Expense
P&L
+63.3%
$239K$391K

Interest expense surged 63.3% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
-37.3%
$12.2M$7.7M

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

Share Buybacks
Cash Flow
-31.7%
$581K$397K

Buyback activity reduced 31.7% — capital being redeployed elsewhere or cash conservation underway.

Current Liabilities
Balance Sheet
+24.3%
$9.3M$11.6M

Current liabilities rose 24.3% — increased short-term obligations, watch current ratio.

Gross Profit
P&L
-18.9%
$19.8M$16.0M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

LANGUAGE CHANGES
NEW — 2025-11-12
PRIOR — 2024-11-13
ADDED
Each of our businesses providing water and wastewater services, land development and single-family home rentals generates attractive recurring monthly income.
For more than 30 years, we have accumulated and continue to accumulate a portfolio of valuable water rights, land interests and single-family rental homes along the Front Range of Colorado.
We have added an extensive network of wholesale water production, storage, treatment and distribution systems, and wastewater collection and treatment systems that we operate and maintain to serve domestic, commercial, and industrial customers in the eastern Denver metropolitan region.
Additionally, we have retained lots in our Sky Ranch development for our single-family rental business where we contract with national homebuilders to build us single-family homes for rent, typically under annual lease agreements.
One of the most significant components of any master planned community in Colorado is its ability to bring high quality domestic water, irrigation water, and wastewater services to the community.
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REMOVED
Each of our businesses, providing water and wastewater services, land development and single-family home rentals generate attractive recurring monthly income.
For more than 30 years, we have accumulated and continue to accumulate a portfolio of valuable water rights and land interests along the Front Range of Colorado.
We have added an extensive network of wholesale water production, storage, treatment and distribution systems, and wastewater collection and treatment systems that we operate and maintain to serve domestic, commercial, and industrial customers in the eastern Denver metropolitan region (the illustration below notes the general area of our land and water assets).
Additionally, we have retained lots in our Sky Ranch development for our single-family rental business where we build single-family homes for rent under annual lease agreements.
We refer to these segments as our water and wastewater resource development segment, our land development segment, and our single-family rental segment, all of which are described in greater detail below.
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