RPAYHIGH SIGNALFINANCIAL10-K

RPAY experienced a catastrophic financial deterioration with operating losses exploding from -$7.8M to -$254.7M while cash burned down 39% and stockholders' equity collapsed by over one-third.

The massive increase in operating losses (over 3,000%) suggests either significant one-time charges, major operational problems, or substantial writedowns that were not present in the prior year. The simultaneous decline in cash reserves, reduced debt capacity utilization, and destruction of shareholder value indicates severe financial distress that requires immediate investor attention and management explanation.

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

RPAY's financial profile deteriorated catastrophically across all key metrics, with operating and net losses increasing by thousands of percent while the company burned through nearly 40% of its cash reserves. The balance sheet weakened substantially with current liabilities more than doubling, stockholders' equity falling 36%, and current assets declining 29%, though total debt was reduced by 44%. The combination of massive losses, cash burn, and balance sheet deterioration signals potential financial distress and suggests either major one-time charges or fundamental operational problems that demand immediate investor scrutiny.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-3178.3%
-$7.8M-$254.7M

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

Net Income
P&L
-2427.8%
-$10.2M-$256.7M

Net income declined 2427.8% — review whether driven by operations, interest costs, or non-recurring items.

Current Liabilities
Balance Sheet
+135.4%
$102.2M$240.6M

Current liabilities surged 135.4% — significant near-term obligations; verify ability to meet short-term debt.

Capital Expenditure
Cash Flow
-71.1%
$989K$286K

Capex reduced 71.1% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Total Debt
Balance Sheet
-43.6%
$496.8M$280.1M

Debt reduced 43.6% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Cash Flow
Cash Flow
-39.3%
$150.1M$91.1M

Operating cash flow fell 39.3% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-39%
$189.5M$115.7M

Cash declined 39% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-36.4%
$761.3M$484.4M

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

Share Buybacks
Cash Flow
-28.8%
$2.7M$1.9M

Buyback activity reduced 28.8% — capital being redeployed elsewhere or cash conservation underway.

Current Assets
Balance Sheet
-28.5%
$275.2M$196.8M

Current assets declined 28.5% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-03-09
PRIOR — 2025-03-03
ADDED
As of March 4, 2026, there wer e 85,880,982 shares of the registrant s Class A common stock, par value $0.0001 per share, outstanding (which number includes 3,711,051 of unvested restricted stock that have voting rights) and 100 shares of the registrant s Class V Common Stock, par value of $0.0001 per share, outstanding.
As of March 4, 2026, the holders of such outstanding shares of Class V common stock also ho ld 5,285,883 units in a subsidiary of the registrant and such units are exchangeable into shares of the registrant s Class A common stock on a one-for-one basis.
Our legacy business was founded as M A Ventures, LLC, a Georgia limited liability company doing business as REPAY: Realtime Electronic Payments ( REPAY LLC ), in 2006.
Hawk Parent was formed in 2016 in connection with the acquisition of a majority interest in the successor entity of REPAY LLC and its subsidiaries.
Our top 10 clients, with an average tenure of approximately seven years, contributed approximately 19% and 20% of total gross profit during the years ended December 31, 2025 and 2024, respectively.
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REMOVED
As of February 25, 2025, there wer e 92,108,318 shares of the registrant s Class A common stock, par value $0.0001 per share, outstanding (which number includes 3,310,117 of unvested restricted stock that have voting rights) and 100 shares of the registrant s Class V Common Stock, par value of $0.0001 per share, outstanding.
As of February 25, 2024, the holders of such outstanding shares of Class V common stock also hold 5,379,543 unit s in a subsidiary of the registrant and such units are exchangeable into shares of the registrant s Class A common stock on a one-for-one basis.
Our legacy business was founded as M A Ventures, LLC, a Georgia limited liability company doing business as REPAY: Realtime Electronic Payments ( REPAY LLC ), in 2006 by current executives John Morris and Shaler Alias.
Hawk Parent was formed in 2016 in connection with the acquisition of a majority interest in the successor entity of REPAY LLC and its subsidiaries by certain investment funds sponsored by, or affiliated with, Corsair Capital LLC.
Our top 10 clients, with an average tenure of approximately seven years, contributed approximately 20% and 18% of total gross profit during the year ended December 31, 2024 and 2023, respectively.
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