RILYHIGH SIGNALMANAGEMENT10-K

BRCGH completed a major corporate transformation, changing from B. Riley Financial to a diversified holding company with expanded business segments beyond financial services.

The company underwent a fundamental business model shift, expanding from purely financial services to a diversified platform including telecom, retail, and investment operations. This represents a strategic pivot that could either diversify risk or dilute management focus, requiring careful monitoring of execution across multiple industries.

Comparing 2026-03-31 vs 2025-09-19View on EDGAR →
FINANCIAL ANALYSIS

The company achieved a dramatic turnaround with net income swinging from a massive $764.3M loss to a $307.4M profit, while operating income moved from negative $475.7M to positive $75.6M. However, this profitability improvement was offset by operating cash flow deteriorating significantly from positive $263.6M to negative $59.7M, suggesting potential working capital challenges or timing differences that warrant close scrutiny. The balance sheet strengthened considerably with stockholders' equity improving from negative $488.2M to negative $171.5M and cash increasing 46.3%, though current liabilities surged 281.2%.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+281.2%
$21.9M$83.7M

Current liabilities surged 281.2% — significant near-term obligations; verify ability to meet short-term debt.

Net Income
P&L
+140.2%
-$764.3M$307.4M

Net income grew 140.2% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-122.7%
$263.6M-$59.7M

Operating cash flow fell 122.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Assets
Balance Sheet
+116.6%
$73.0M$158.0M

Current assets grew 116.6% — improving short-term liquidity or inventory/receivables build.

Operating Income
P&L
+115.9%
-$475.7M$75.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Stockholders Equity
Balance Sheet
+64.9%
-$488.2M-$171.5M

Equity base grew 64.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Interest Expense
P&L
+50.3%
$33.4M$50.2M

Interest expense surged 50.3% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+46.3%
$154.9M$226.6M

Cash position surged 46.3% — strong cash generation or capital raise providing significant financial cushion.

Accounts Receivable
Balance Sheet
-37.2%
$88.4M$55.5M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Capital Expenditure
Cash Flow
-36.3%
$5.4M$3.5M

Capex reduced 36.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-09-19
ADDED
As of March 27, 2026, there were 35,150,932 shares of the registrant s common stock, par value $0.0001 per share, outstanding.
Except as otherwise required by the context, references in this Annual Report to the Company, BRCGH, BRC, BRC Group Holdings, we, us or our refer to the combined business of BRC Group Holdings and all of its subsidiaries.
(Nasdaq: RILY) (the Company or BRCGH ), which changed its name from B.
effective January 1, 2026, is a diversified holding company offering a platform of businesses, including financial services (with complementary banking and wealth management businesses), telecom, retail, and investments in equity, debt and venture capital.
We refer to BRCGH as having a platform because of the unique composition of our financial services businesses and diversification of its operations.
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REMOVED
For purposes of this calculation, it has been assumed that all shares of the registrant s common stock held by directors, executive officers and stockholders beneficially owning ten percent or more of the registrant s common stock are held by affiliates.
The treatment of these persons as affiliates for purposes of this calculation is not conclusive as to whether such persons are, in fact, affiliates of the registrant.
As of September 16, 2025, there were 30,597,066 shares of the registrant s common stock, par value $0.0001 per share, outstanding.
Except as otherwise required by the context, references in this Annual Report to the Company, B.
Riley Financial, we, us or our refer to the combined business of B.
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