SDSTMEDIUM SIGNALFINANCIAL10-K

SDST shows meaningful improvement in its financial position with reduced losses, substantially lower liabilities, and a notable decrease in outstanding shares from 57.9 million to 10.0 million.

The dramatic reduction in share count suggests a significant corporate restructuring event, likely a reverse stock split or recapitalization, which typically occurs when companies seek to improve their stock price or meet listing requirements. The improved loss profile and strengthened balance sheet position indicate better operational discipline, though the company remains unprofitable and cash-flow negative.

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

SDST demonstrated meaningful financial improvement across key metrics, with net losses narrowing from $23.8M to $15.7M and operating losses decreasing modestly to $16.1M. The balance sheet strengthened considerably, with current liabilities falling 43% to $14.3M, total liabilities declining 38%, and stockholders' equity improving substantially though remaining negative. Current assets nearly doubled to $4.1M while operating cash flow losses improved slightly, suggesting better working capital management despite ongoing operational challenges at the planned lithium refinery facility.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
-99.6%
$100K422

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.

Operating Income
P&L
+10.5%
-$18.0M-$16.1M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

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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