SDEVHIGH SIGNALRISK10-K

SDEV underwent a catastrophic business collapse with revenue plummeting 99.4% from $60.8M to $370K while stockholders' equity deteriorated from -$129K to -$23.2M, indicating severe financial distress despite a cash infusion.

The company appears to have essentially ceased operations as a going concern, transitioning from a revenue-generating business to what appears to be a shell company or one undergoing complete strategic restructuring. The massive stockholder equity deterioration combined with the 1-for-35 reverse stock split mentioned in removed language suggests potential dilutive financing or debt conversion that has severely impacted existing shareholders.

Comparing 2026-03-19 vs 2025-04-02View on EDGAR →
FINANCIAL ANALYSIS

The financial picture reveals a company in severe distress - revenue collapsed 99.4% to just $370K while net losses tripled to $22.1M and SG&A expenses more than doubled despite the revenue decline. Despite receiving a significant cash infusion that boosted cash from $430K to $8.0M, stockholders' equity plummeted to -$23.2M and total liabilities exploded by 797% to $31.9M, suggesting the company took on substantial debt or convertible instruments. The combination of operational collapse, massive equity destruction, and balance sheet deterioration indicates SDEV is either in financial distress or undergoing a complete business transformation that has been highly dilutive to existing shareholders.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-17865.9%
-$129K-$23.2M

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

Cash & Equivalents
Balance Sheet
+1750.7%
$430K$8.0M

Cash position surged 1750.7% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+797%
$3.6M$31.9M

Liabilities grew 797% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Assets
Balance Sheet
+348.3%
$1.9M$8.7M

Current assets grew 348.3% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
-206.5%
-$7.2M-$22.1M

Net income declined 206.5% — review whether driven by operations, interest costs, or non-recurring items.

Total Assets
Balance Sheet
+163.9%
$3.4M$9.0M

Asset base grew 163.9% — expansion through organic growth, acquisitions, or capital deployment.

SG&A Expense
P&L
+128%
$7.9M$18.1M

SG&A up 128% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Revenue
P&L
-99.4%
$60.8M$370K

Revenue declined 99.4% — significant demand weakness or market share loss warrants investigation.

Inventory
Balance Sheet
-73.4%
$2.9M$765K

Inventory drawn down 73.4% — strong sell-through or deliberate destocking; watch for supply constraints.

Capital Expenditure
Cash Flow
-68.4%
$19K$6K

Capex reduced 68.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-04-02
ADDED
nby20251231_10k.htm FY 2025 --12-31 false 0001389545 False False False False 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2005 2006 2008 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 http://fasb.org/us-gaap/2025#IncomeLossFromContinuingOperations 0 0 0 4 5 10 10 1 6 5 0 0 0 0 0 1 1 Management considers cybersecurity risks as part of its overall risk management process and elevates matters to the Board when appropriate.
Management considers cybersecurity risks as part of its overall risk management process and elevates matters to the Board when appropriate.
The Board receives updates from management regarding cybersecurity risks and related matters as appropriate.
Escalation procedures are in place to ensure that cybersecurity incidents are reported to the Board or any relevant subcommittees, depending on the nature and severity of the incident.
Given the Company s size and operating model, cybersecurity oversight is integrated into the Board s general risk oversight responsibilities rather than managed through a dedicated cybersecurity committee.
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REMOVED
This figure excludes an aggregate of 469 shares of common stock held by the registrant s affiliates, including officers and directors, as of June 28, 2024.
As of March 25, 2025, there were 5,816,204 shares of the registrant s common stock outstanding.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 25 ITEM 7A.
On May 30, 2024, we effected a 1-for-35 reverse stock split of our common stock (the Reverse Stock Split ).
We are also pursuing a new direction, which will have a significant impact on us in the future, which is also discussed below and elsewhere in this annual report.
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