RCONHIGH SIGNALFINANCIAL10-K

RCON underwent significant balance sheet contraction with cash declining 85% while operating cash flow dramatically improved from deeply negative to positive.

The massive reduction in cash alongside substantial decreases in assets, liabilities, and equity suggests either a major business restructuring, asset divestiture, or potential liquidity stress. While the operating cash flow turnaround is positive, the overall financial profile compression warrants close monitoring of business sustainability.

Comparing 2016-09-28 vs 2015-09-25View on EDGAR →
FINANCIAL ANALYSIS

RCON's financial statements show a dramatic contraction across nearly all balance sheet items, with total assets declining 41% and cash plummeting 85% from $12.3M to just $1.8M. Despite this concerning cash position, the company achieved a remarkable turnaround in operating cash flow from -$21.7M to +$24.8M, though this was accompanied by a 30% increase in net losses and significantly higher R&D spending. The overall picture suggests either a major restructuring or divestiture that improved operational efficiency but left the company with a much smaller financial footprint and potentially constrained liquidity.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+214.1%
-$21.7M$24.8M

Operating cash flow surged 214.1% — exceptional cash generation, highest quality earnings signal.

Capital Expenditure
Cash Flow
-91.3%
$2.1M$181K

Capex reduced 91.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-85.3%
$12.3M$1.8M

Cash declined 85.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

R&D Expense
P&L
+64.5%
$4.2M$6.9M

R&D investment increased 64.5% — signals commitment to future product development, though near-term margin impact.

Stockholders Equity
Balance Sheet
-44.1%
$74.0M$41.4M

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

Current Liabilities
Balance Sheet
-42.7%
$52.1M$29.9M

Current liabilities reduced — improved short-term financial position and working capital health.

Inventory
Balance Sheet
-41.8%
$10.8M$6.3M

Inventory drawn down 41.8% — strong sell-through or deliberate destocking; watch for supply constraints.

Total Assets
Balance Sheet
-40.9%
$134.3M$79.5M

Total assets contracted 40.9% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
-40.3%
$124.5M$74.3M

Current assets declined 40.3% — monitor working capital adequacy and short-term liquidity.

Net Income
P&L
-30%
-$31.5M-$40.9M

Net income declined 30% — review whether driven by operations, interest costs, or non-recurring items.

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