RAILHIGH SIGNALFINANCIAL10-K

FreightCar America experienced a dramatic 74% collapse in stockholders' equity alongside significant operational deterioration including declining revenue, shrinking backlog, and customer concentration shift.

The massive equity erosion from $117.2M to $30.5M represents a severe deterioration in the company's financial foundation, likely reflecting accumulated losses and potential asset writedowns. The shift in customer mix from a diversified base (42% financial institutions, 33% shippers, 22% railroads) to heavy concentration in financial institutions (78% vs 16% shippers) creates dangerous customer dependency while the backlog collapse from $267M to $137M signals weakening future revenue visibility.

Comparing 2026-03-09 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

The company shows severe financial distress with stockholders' equity plummeting 74% to just $30.5M despite assets growing 29% to $290M, indicating potential asset quality issues or massive leveraging. While net losses improved from -$84.4M to -$41.4M, this occurred alongside declining revenue (-10.4%), reduced operating cash flow (-22.6%), and rising expenses across SG&A (+19.3%), R&D (+2,173%), and interest (+293%). The combination of equity destruction, revenue decline, and operational deterioration presents a concerning picture of a company in significant financial distress.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
+2173.8%
$42K$955K

R&D investment increased 2173.8% — signals commitment to future product development, though near-term margin impact.

Interest Expense
P&L
+292.9%
$155K$609K

Interest expense surged 292.9% — significant debt increase or rising rates materially impacting earnings.

Stockholders Equity
Balance Sheet
-74%
$117.2M$30.5M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Net Income
P&L
+50.9%
-$84.4M-$41.4M

Net income grew 50.9% — bottom-line growth signals improving overall business health.

Capital Expenditure
Cash Flow
-32.7%
$5.0M$3.4M

Capex reduced 32.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Total Assets
Balance Sheet
+29.4%
$224.2M$290.0M

Asset base grew 29.4% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
-22.6%
$44.9M$34.8M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

SG&A Expense
P&L
+19.3%
$32.9M$39.3M

SG&A increased modestly — likely reflects growth-related hiring or sales expansion investment.

Revenue
P&L
-10.4%
$559.4M$501.0M

Revenue softened 10.4% — monitor whether this is cyclical or structural.

Current Assets
Balance Sheet
+10.3%
$145.0M$160.0M

Current assets grew 10.3% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-03-09
PRIOR — 2025-03-12
ADDED
As of March 3, 2026, there were 19,073,475 shares of the registrant s common stock outstanding.
Our primary customers are financial institutions and shippers, which represented 78% and 16%, respectively, of our total sales attributable to each type of customer for the year ended December 31, 2025.
In the year ended December 31, 2025, we delivered 4,125 railcars, comprised of 3,714 new railcars and 411 rebuilt railcars, compared to 4,362 railcars, comprised of 4,252 new railcars and 110 rebuilt railcars, delivered in the year ended December 31, 2024.
Our total backlog of firm orders for railcars decreased from 2,797 railcars as of December 31, 2024 to 1,926 railcars as of December 31, 2025.
Our backlog as of December 31, 2025 includes a variety of railcar types and the estimated sales value of the backlog is $137 million.
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REMOVED
As of March 6, 2025, there were 19,060,397 shares of the registrant s common stock outstanding.
Our primary customers are financial institutions, shippers, and railroads which represented 42%, 33%, and 22% respectively, of our total sales attributable to each type of customer for the year ended December 31, 2024.
In the year ended December 31, 2024, we delivered 4,362 railcars, comprised of 4,252 new railcars and 110 rebuilt railcars, compared to 3,022 railcars, comprised of 2,707 new railcars and 315 rebuilt railcars, delivered in the year ended December 31, 2023.
Our total backlog of firm orders for railcars decreased from 2,914 railcars as of December 31, 2023 to 2,797 railcars as of December 31, 2024.
Our backlog as of December 31, 2024 includes a variety of railcar types and the estimated sales value of the backlog is $267 million.
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