SDSTWHIGH SIGNALFINANCIAL10-K

SDSTW underwent a dramatic share count reduction from 57.9 million to 10.0 million shares (-83%) while simultaneously improving its balance sheet with significantly reduced liabilities and improved cash position.

The massive 83% reduction in outstanding shares suggests a major corporate restructuring, likely a reverse stock split, which could signal management's attempt to improve share price performance or meet listing requirements. Combined with the substantial improvement in financial metrics - including a 70% improvement in stockholders' equity deficit and 43% reduction in current liabilities - this indicates significant corporate restructuring activity that materially changes the investment proposition.

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

The company showed broad-based financial improvement with cash increasing 281% to $3.5M, total assets growing 31%, and liabilities declining 38% while the equity deficit narrowed by 70%. Operating losses improved by 34% and operating cash flow deficit narrowed by 15%, suggesting better operational efficiency. The overall picture signals a company in active restructuring mode with improving liquidity and reduced debt burden, though still loss-making and requiring continued financing.

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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