PDEXMEDIUM SIGNALFINANCIAL10-K

PDEX delivered strong revenue growth and profitability improvement but experienced a dramatic deterioration in cash flow and liquidity position.

The 322% surge in net income alongside 24% revenue growth demonstrates strong operational execution and margin expansion. However, the shift from $6.2M positive operating cash flow to -$1.7M negative, combined with an 84% decline in cash reserves to just $419K, raises immediate liquidity concerns that could constrain growth and operations.

Comparing 2025-09-04 vs 2024-09-05View on EDGAR →
FINANCIAL ANALYSIS

PDEX showed impressive top-line growth with revenue increasing 24% to $66.6M and net income surging 322% to $9.0M, indicating strong profitability improvements and operational leverage. However, the company's financial position weakened significantly with operating cash flow turning deeply negative at -$1.7M versus +$6.2M prior year, while cash reserves plummeted 84% to a concerning $419K despite higher debt levels. The combination of inventory buildup (+45.5%), increased customer concentration (top 3 customers now 94% vs 88%), and severe cash deterioration suggests potential working capital management challenges that could threaten the sustainability of the growth trajectory.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+322.1%
$2.1M$9.0M

Net income grew 322.1% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-127.1%
$6.2M-$1.7M

Operating cash flow fell 127.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-84.1%
$2.6M$419K

Cash declined 84.1% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Income
P&L
+49%
$7.2M$10.7M

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

Inventory
Balance Sheet
+45.5%
$15.3M$22.2M

Inventory surged 45.5% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

Gross Profit
P&L
+34.1%
$14.6M$19.5M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Current Assets
Balance Sheet
+29.2%
$36.6M$47.3M

Current assets grew 29.2% — improving short-term liquidity or inventory/receivables build.

Total Debt
Balance Sheet
+29.1%
$12.0M$15.4M

Debt rose 29.1% — additional borrowing for investment or operations; monitor coverage ratios.

Revenue
P&L
+23.7%
$53.8M$66.6M

Revenue growing 23.7% — solid top-line momentum, watch margins for quality of growth.

Stockholders Equity
Balance Sheet
+18.7%
$30.9M$36.6M

Equity base grew 18.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2025-09-04
PRIOR — 2024-09-05
ADDED
(Exact name of registrant as specified in its charter) Colorado (State or Other Jurisdiction of Incorporation or Organization) 2361 McGaw Avenue , Irvine , CA (Address of Principal Executive Offices) 84-1261240 (I.R.S.
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
As of September 3, 2025, 3,261,979 shares of the registrant s no par value common stock were issued and outstanding.
FORM 10 K SUMMARY 55 SIGNATURES 56 i PART I CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This report contains forward-looking statements within the meaning of federal securities laws.
We also manufacture and sell rotary air motors to a wide range of industries; however, these motors comprise a de minimis portion of our business.
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REMOVED
(Exact name of registrant as specified in its charter) Colorado 84-1261240 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S.
As of September 4, 2024, 3,358,057 shares of the registrant s no par value common stock were outstanding.
FORM 10 K SUMMARY 59 SIGNATURES 60 i PART I CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This report contains forward-looking statements within the meaning of federal securities laws.
In fiscal 2024, our top three customers accounted for 88% of our sales compared to 92% in fiscal 2023.
This compares to fiscal 2023, when these same two customers accounted for 67% and 16%, respectively, of our total sales.
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