SDSTHIGH SIGNALFINANCIAL10-K

SDST underwent a dramatic capital restructuring with an 83% reduction in outstanding shares (from 57.9M to 10.0M) while simultaneously improving its financial position through significant debt reduction and cash enhancement.

The massive share count reduction combined with improved financials suggests a major recapitalization event, likely involving debt-to-equity conversions or a reverse merger structure. This represents a fundamental transformation of the company's capital structure that existing shareholders need to evaluate carefully for potential dilution effects.

Comparing 2026-03-25 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

SDST demonstrated significant financial improvement across key metrics, with cash increasing 281% to $3.5M, total liabilities declining 38% to $17.6M, and net losses improving 34% to -$15.7M. Stockholders' equity improved dramatically by 70% (though remaining negative at -$5.8M), while current liabilities dropped 43% and interest expense fell 94%. The overall picture signals a company that has successfully restructured its debt burden and strengthened its balance sheet, though it remains unprofitable and technically insolvent with negative equity.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
+281.4%
$913K$3.5M

Cash position surged 281.4% — strong cash generation or capital raise providing significant financial cushion.

Interest Expense
P&L
-94.1%
$7K422

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

Current Assets
Balance Sheet
+90.8%
$2.1M$4.1M

Current assets grew 90.8% — improving short-term liquidity or inventory/receivables build.

Capital Expenditure
Cash Flow
-70.5%
$15K$4K

Capex reduced 70.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Stockholders Equity
Balance Sheet
+70%
-$19.4M-$5.8M

Equity base grew 70% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Liabilities
Balance Sheet
-42.9%
$25.0M$14.3M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-38.1%
$28.4M$17.6M

Liabilities reduced 38.1% — deleveraging improves balance sheet strength and financial flexibility.

Net Income
P&L
+33.8%
-$23.8M-$15.7M

Net income grew 33.8% — bottom-line growth signals improving overall business health.

Total Assets
Balance Sheet
+30.5%
$9.0M$11.8M

Asset base grew 30.5% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
+14.9%
-$9.7M-$8.3M

Operating cash flow grew 14.9% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-25
PRIOR — 2025-03-27
ADDED
As of March 24, 2026, there were 9,966,473 shares of common stock, par value $ 0.0001 per share, issued and outstanding.
Market for Registrant s Common Equity, Related Stockholders Matters and Issuer Purchases of Equity Securities 56 Item 6.
Form 10-K Summary 130 Signatures 131 i EXPLANATORY NOTE AND DEFINITIONS On November 21, 2023, Stardust Power Operating Inc (f/k/a Stardust Power Inc.
On July 8, 2024, Legacy Stardust Power was renamed Stardust Power Operating Inc.
Facility refers to the Company s planned lithium refinery in Muskogee, Oklahoma.
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REMOVED
As of March 24, 2025, there were 57,894,974 shares of common stock, par value $ 0.0001 per share, issued and outstanding.
Market for Registrant s Common Equity, Related Stock Matters and Issuer Purchases of Equity Securities 62 Item 6.
Form 10-K Summary 92 Signatures 93 i EXPLANATORY NOTE AND DEFINITIONS On November 21, 2023, Stardust Power Operating Inc (f/k/a Stardust Power Inc.
Facility refers to Stardust Power s planned lithium refinery in Muskogee, Oklahoma.
Our forward-looking statements include, but are not limited to, statements regarding our and our management team s expectations, hopes, beliefs, intentions, or strategies regarding the future.
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