PW-PAHIGH SIGNALFINANCIAL10-K

Power REIT experienced a dramatic financial turnaround with net income improving 91% from -$24.7M to -$2.2M, while simultaneously disclosing severe operational distress including property tax arrears and widespread greenhouse portfolio vacancies.

The company appears to be undergoing significant financial restructuring, evidenced by a 46% debt reduction and substantial improvement in losses, yet faces existential operational challenges with tax delinquencies that could trigger foreclosures. The juxtaposition of improved financial metrics against deteriorating operational language suggests potential asset dispositions or write-offs that have temporarily improved the balance sheet while core business operations remain in distress.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

Power REIT underwent a dramatic financial transformation with net income improving 91% to -$2.2M despite revenue appearing constrained, driven primarily by a 47% reduction in interest expense as total debt fell from $37.9M to $20.4M. The company's balance sheet contracted significantly with total assets declining 42% to $26.9M and current assets falling 61% to just $383K, suggesting major asset dispositions or write-downs. While operating cash flow improved 95% to -$68K and the company maintained dividend payments (up 47%), the severe contraction in asset base combined with minimal current assets signals a company in financial restructuring mode with limited operational capacity.

FINANCIAL STATEMENT CHANGES
Net Interest Income
P&L
+373.9%
23109

Net interest income grew 373.9% — benefiting from rate environment or loan book expansion.

Operating Cash Flow
Cash Flow
+95.1%
-$1.4M-$68K

Operating cash flow surged 95.1% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
+91.1%
-$24.7M-$2.2M

Net income grew 91.1% — bottom-line growth signals improving overall business health.

Current Assets
Balance Sheet
-61.1%
$985K$383K

Current assets declined 61.1% — monitor working capital adequacy and short-term liquidity.

Interest Expense
P&L
-46.8%
$3.9M$2.1M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Dividends Paid
Cash Flow
+46.5%
$191K$280K

Dividend payments increased 46.5% — management confidence in sustained cash generation.

Total Debt
Balance Sheet
-46.1%
$37.9M$20.4M

Debt reduced 46.1% — deleveraging strengthens balance sheet and reduces financial risk.

Total Liabilities
Balance Sheet
-44.6%
$39.3M$21.8M

Liabilities reduced 44.6% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-41.6%
$46.1M$26.9M

Total assets contracted 41.6% — asset sales, write-downs, or balance sheet optimization underway.

SG&A Expense
P&L
+39.9%
$183K$255K

SG&A up 39.9% — significant increase in sales or administrative costs, monitor impact on operating leverage.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
As of March 31, 2026, there were 3,672,274 common shares outstanding.
A more detailed description of each of the risks can be found below in Part I, Item 1A Risk Factors .
We may continue to be restricted from paying dividends and default on our secured loans.
We are in arrears on property taxes which exposes us to the possibility of foreclosure.
Risks Related to our Operations Our business and operating results may be adversely impacted by changes in general economic conditions.
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REMOVED
As of March 31, 2025, there were 3,389,661 common shares outstanding.
For a further discussion of factors that could cause Power REIT s future performance, results, financial condition or achievements to differ materially from that which is expressed or implied in Power REIT s forward-looking statements, see Risk Factors under Item 1A of this document.
A more detailed description of each of the risks can be found below under the section captioned Risk Factors .
We may incur significant debt, which may subject us to restrictive covenants and increased risk of loss.
We may not be able to retire non-recourse indebtedness secured by a portfolio of greenhouses.
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