REFRHIGH SIGNALFINANCIAL10-K

Research Frontiers shows severe financial deterioration with cash declining 67% to just $664K and net losses deepening 56% amid falling revenues.

The company is experiencing a dangerous cash burn with operating cash flow worsening to -$1.3M while revenues declined 18%, creating a potential liquidity crisis. With only $664K in cash remaining and deepening losses, REFR faces immediate going concern risks that could threaten business continuity.

Comparing 2026-03-05 vs 2025-03-06View on EDGAR →
FINANCIAL ANALYSIS

Research Frontiers exhibited across-the-board financial deterioration with revenue declining 18% to $381K while net losses deepened 56% to -$2.0M and operating cash flow worsened 69% to -$1.3M. The balance sheet contracted significantly with cash plummeting 67% to just $664K, total assets shrinking 44%, and stockholders' equity falling 64% to $934K. This financial profile signals a company in severe distress with inadequate cash to support operations and mounting losses that threaten near-term viability.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-68.5%
-$789K-$1.3M

Operating cash flow fell 68.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-66.7%
$2.0M$664K

Cash declined 66.7% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-64.2%
$2.6M$934K

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

Current Assets
Balance Sheet
-58.3%
$2.7M$1.1M

Current assets declined 58.3% — monitor working capital adequacy and short-term liquidity.

Net Income
P&L
-56%
-$1.3M-$2.0M

Net income declined 56% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
-55.3%
$2K726

Capex reduced 55.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Income
P&L
-47.9%
-$1.4M-$2.1M

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

Total Assets
Balance Sheet
-44.3%
$4.0M$2.3M

Total assets contracted 44.3% — asset sales, write-downs, or balance sheet optimization underway.

Accounts Receivable
Balance Sheet
-37.9%
$658K$409K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Revenue
P&L
-17.6%
$463K$381K

Revenue softened 17.6% — monitor whether this is cyclical or structural.

LANGUAGE CHANGES
NEW — 2026-03-05
PRIOR — 2025-03-06
ADDED
On March 5, 2026, the registrant had 34,648,221 shares of Common Stock outstanding.
Research Frontiers Incorporated develops and licenses its patented Suspended Particle Device ( SPD ) light-control technology.
The Company s licensees manufacture and sell electronically dimmable glazing products incorporating SPD-Smart technology for automotive, aerospace, architectural, marine, rail, recreational vehicle and specialty vehicle applications.
The Company generates revenue primarily through license fees and royalties paid by licensees.
The Company does not manufacture finished glazing products directly and operates in one business segment.
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REMOVED
On March 6, 2025, the registrant had 33,648,221 shares of Common Stock outstanding.
During 2023, four licensees accounted for 39%, 16%, 16% and 13% of fee income recognized during the year.
Although patent and trade secret protection is not a guarantee of commercial success, Research Frontiers currently has 219 patents that have been issued worldwide.
In addition, the Company has current patent applications in the US and other countries that, if granted, would add a significant number of additional patents to its portfolio.
SPD-Smart products use microscopic light-absorbing nanoparticles that are typically suspended in a film.
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