RKDAHIGH SIGNALOPERATIONAL10-K

RKDA underwent a major business transformation, divesting substantially all operating assets and completing a reverse merger with Roosevelt partnership, resulting in dramatic shrinkage across all financial metrics.

The company has fundamentally changed from an active producer of plant-based products, wheat innovations, coconut water, and CBD body care brands to what appears to be a shell entity post-divestiture. The 50% increase in outstanding shares combined with massive asset reduction suggests existing shareholders experienced severe dilution through the Roosevelt partnership exchange, where Limited Partners received 90% ownership.

Comparing 2026-03-26 vs 2025-03-25View on EDGAR →
FINANCIAL ANALYSIS

The financial statements reflect a company in dramatic contraction, with cash plummeting 94% to just $259K, total assets halving to $6.5M, and stockholders' equity declining 52% to $6.2M. While net losses improved from -$7.0M to -$2.3M and operating cash flow losses narrowed from -$9.6M to -$4.7M, this appears driven by asset sales rather than operational improvements. The 34% inventory increase is puzzling given the apparent divestiture of operating businesses, suggesting either remaining inventory from divested operations or new business activities not clearly described in the filing.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-93.9%
$4.2M$259K

Cash declined 93.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

R&D Expense
P&L
-83%
$53K$9K

R&D spending cut 83% — could signal cost discipline or concerning reduction in innovation investment.

Total Liabilities
Balance Sheet
-67%
$7.3M$2.4M

Liabilities reduced 67% — deleveraging improves balance sheet strength and financial flexibility.

Net Income
P&L
+66.8%
-$7.0M-$2.3M

Net income grew 66.8% — bottom-line growth signals improving overall business health.

Interest Expense
P&L
-57.4%
$47K$20K

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

Total Assets
Balance Sheet
-51.6%
$13.5M$6.5M

Total assets contracted 51.6% — asset sales, write-downs, or balance sheet optimization underway.

Stockholders Equity
Balance Sheet
-51.5%
$12.8M$6.2M

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

Operating Cash Flow
Cash Flow
+50.8%
-$9.6M-$4.7M

Operating cash flow surged 50.8% — exceptional cash generation, highest quality earnings signal.

Inventory
Balance Sheet
+34.1%
$904K$1.2M

Inventory surged 34.1% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

Operating Income
P&L
+31.5%
-$3.6M-$2.5M

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

LANGUAGE CHANGES
NEW — 2026-03-26
PRIOR — 2025-03-25
ADDED
As of March 19, 2026, the registrant had 2,056,884 shares of common stock outstanding, $ 0.001 par value per share.
Previously, Arcadia developed products, primarily in wheat, which it commercialized through the sale of food products, trait licensing and royalty agreements.
Roosevelt, in their capacities as representatives of the limited partners of the Partnership entered into a Securities Exchange Agreement (as it may be amended from time to time, the Exchange Agreement ) providing for the combination of the two companies in an all-stock transaction.
Subject to the terms of the Exchange Agreement and to the satisfaction or waiver of the conditions set forth in the Exchange Agreement, at the closing of the transactions Arcadia agreed to issue shares of its common stock to the limited partners and to the sole member of the general partner of Roosevelt (together, the Limited Partners ) in exchange for all of the limited partnership and other equity interests of Roosevelt (the Exchange ).
The Exchange Agreement, as amended, provided that upon completion of the Exchange, the Limited Partners and the Arcadia stockholders prior to the closing were to own 90% and 10%, respectively, of the shares of common stock of Arcadia immediately after the closing.
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REMOVED
As of March 19, 2025, the registrant had 1,367,040 shares of common stock outstanding, $ 0.001 par value per share.
Overview Prior to its transfer and sale during 2024 of the various assets described below, Arcadia was a producer and marketer of innovative, plant-based products.
Arcadia sought to be a leader in science-based approaches to developing high value crop improvements, primarily in wheat which it commercialized through the sales of seed, grain, food ingredients and products, and through trait licensing and royalty agreements.
The acquisition of the assets of Live Zola, LLC ( Zola ) in May 2021 added coconut water to Arcadia s portfolio of products.
In May 2021, Arcadia s wholly owned subsidiary Arcadia Wellness, LLC ( Arcadia Wellness ), acquired the businesses of Eko Holdings, LLC, Lief, LLC.
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