PTHSHIGH SIGNALFINANCIAL10-K

PTHS underwent a massive business transformation with total assets increasing 9,424% to $130.4M while net losses expanded dramatically from -$8.0M to -$43.3M.

The company appears to have completed a major acquisition or merger that fundamentally changed its scale and operations, evidenced by the name change from Channel Therapeutics Corporation to Pelthos Therapeutics Inc. The dramatic asset growth suggests significant new capabilities or expanded operations, but the proportionally larger increase in losses and expenses indicates substantial integration challenges or increased operational complexity that investors need to monitor closely.

Comparing 2026-03-19 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

PTHS experienced extraordinary growth across all balance sheet items with assets growing 94x and stockholders' equity swinging from negative $2.7M to positive $38.9M, indicating a major capital infusion or transformative transaction. However, operational performance deteriorated significantly with SG&A expenses increasing 564% and net losses expanding 444% to -$43.3M, while operating cash flow burned 290% more at -$22.6M. The financial picture suggests a company that has dramatically expanded through acquisition or merger but is struggling with substantially higher operating costs and cash burn relative to its previous scale.

FINANCIAL STATEMENT CHANGES
Total Assets
Balance Sheet
+9424%
$1.4M$130.4M

Asset base grew 9424% — expansion through organic growth, acquisitions, or capital deployment.

Current Assets
Balance Sheet
+3801%
$1.4M$53.4M

Current assets grew 3801% — improving short-term liquidity or inventory/receivables build.

Cash & Equivalents
Balance Sheet
+3403.5%
$513K$18.0M

Cash position surged 3403.5% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+2141.3%
$4.1M$91.5M

Liabilities grew 2141.3% — significant increase in debt or obligations, assess impact on financial flexibility.

Stockholders Equity
Balance Sheet
+1532.6%
-$2.7M$38.9M

Equity base grew 1532.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

SG&A Expense
P&L
+564.2%
$6.4M$42.5M

SG&A up 564.2% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Current Liabilities
Balance Sheet
+536.6%
$4.1M$26.0M

Current liabilities surged 536.6% — significant near-term obligations; verify ability to meet short-term debt.

Net Income
P&L
-444.5%
-$8.0M-$43.3M

Net income declined 444.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-328.3%
-$7.6M-$32.4M

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

Operating Cash Flow
Cash Flow
-290%
-$5.8M-$22.6M

Operating cash flow fell 290% — earnings quality concerns; investigate working capital changes and non-cash items.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-03-27
ADDED
(Exact name of registrant as specified in its charter) Nevada 86-3335449 (State or other jurisdiction of incorporation or organization) (I.R.S.
The registrant had 3,355,543 shares of its common stock outstanding as of March 11, 2026.
References in this Annual Report on Form 10-K to the Company, Pelthos, we, us, or our mean Pelthos Therapeutics Inc.
unless otherwise expressly stated or the context indicates otherwise.
Any statements contained herein that are not statements of historical facts may be deemed to be forward-looking statements.
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REMOVED
The registrant had 6,103,813 shares of its common stock outstanding as of March 26, 2025.
References in this Annual Report on Form 10-K to the Company, Channel, we, us, or our mean Channel Therapeutics Corporation unless otherwise expressly stated or the context indicates otherwise.
Forward-looking statements include information concerning our strategy, future operations, future financial position, future revenue, projected expenses, prospects and plans and objectives of management.
Forward-looking statements include all statements that are not historical facts and can be identified by terms such as anticipate, believe, continue, could, estimate, expect, intend, may, plan, potential, predict, project, seek, should, target, will, would or similar expressions and the negatives of those terms.
Forward-looking statements contained in this Report include, but are not limited to, statements about the following: the initiation, timing, progress and results of preclinical and clinical trials for CC8464, CT2000, CT3000 and any other compounds, including statements regarding the timing of initiation and completion of studies or trials and related preparatory work, the period during which the results of the trials will become available and our research and development programs; the timing, scope or results of regulatory filings and approvals, including timing of final U.S.
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