SEGHIGH SIGNALFINANCIAL10-K

SEG executed a major debt reduction of 62% while significantly burning cash reserves that declined 53%, indicating either substantial debt paydown or potential financial stress.

The dramatic debt reduction from $101.6M to $38.3M suggests either successful deleveraging or asset sales, but the concurrent 53% cash burn raises questions about the sustainability of operations and future liquidity needs. The company improved revenue growth (+17.3%) and reduced net losses, but operating income deteriorated significantly (-16.1%), indicating underlying operational challenges persist despite the financial restructuring.

Comparing 2026-03-04 vs 2025-03-10View on EDGAR →
FINANCIAL ANALYSIS

SEG underwent a major financial restructuring with debt falling 62% and cash reserves declining 53%, suggesting either substantial debt paydown or asset monetization to manage liquidity. While revenue grew a healthy 17.3% and net losses improved 24%, the deterioration in operating income (-16.1%) combined with declining stockholders' equity (-18.7%) and total assets (-12.6%) indicates the company may be shrinking its asset base to manage financial obligations. This presents a mixed picture of improved top-line performance offset by operational challenges and potential balance sheet stress.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
-62.3%
$101.6M$38.3M

Debt reduced 62.3% — deleveraging strengthens balance sheet and reduces financial risk.

Cash & Equivalents
Balance Sheet
-53%
$165.7M$77.8M

Cash declined 53% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Inventory
Balance Sheet
+24.8%
$1.9M$2.3M

Inventory built 24.8% — monitor whether demand supports this build or if write-downs may follow.

Net Income
P&L
+23.8%
-$153.2M-$116.7M

Net income grew 23.8% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
-18.7%
$561.5M$456.5M

Equity decreased 18.7% — buybacks or losses reducing book value, monitor solvency ratios.

Revenue
P&L
+17.3%
$111.1M$130.4M

Revenue growing 17.3% — solid top-line momentum, watch margins for quality of growth.

Operating Income
P&L
-16.1%
-$101.7M-$118.2M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Total Assets
Balance Sheet
-12.6%
$743.6M$650.1M

Total assets contracted 12.6% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-04
PRIOR — 2025-03-10
ADDED
For purposes of this computation, all officers, directors and 10% beneficial owners of the Registrant s common stock of which the Registrant is aware are deemed to be affiliates.
Such determination should not be deemed to be an admission that such officers, directors or 10% beneficial owners are, in fact, affiliates of the Registrant As of March 3, 2026, there were 12,796,250 shares of the registrant s common stock outstanding.
and its rights pursuant to both the investor rights agreement we entered into with it on October 17, 2024 and our amended and restated certificate of incorporation; risks related to our separation from, and relationship with, HHH; and the other risks and uncertainties described herein.
On June 30, 2025, the Company transferred the listing of the Company s common stock from the NYSE American LLC to the New York Stock Exchange, continuing to trade under the symbol SEG.
Our focus is to deliver unparalleled experiences through a combination of restaurant, entertainment, sports, retail and hospitality offerings integrated into one-of-a-kind real estate that redefines entertainment and hospitality.
We primarily analyze our portfolio of assets through the lens of our three operating segments: (1) Hospitality, (2) Entertainment (previously Sponsorships, Events, and Entertainment), and (3) Landlord Operations, and are focused on realizing value for stockholders primarily through dedicated management of existing assets, expansion of partnerships, strategic acquisitions, and completion or monetization of development and redevelopment projects.
The Seaport spans approximately 480,000 square feet, the majority of which is dedicated to entertainment, retail and restaurant uses, and in 2025, the Seaport hosted over 150 public and private events.
Among the highlights of the Seaport are: The Rooftop at Pier 17 , a 3,500-person concert venue; the Tin Building, a 54,000-square-foot historic landmark; the Lawn Club, an immersive indoor/outdoor lawn game entertainment venue and an unconsolidated joint venture; a historic cobblestone retail district; six additional retail and food and beverages concepts; and a 21-unit residential building with approximately 5,500 square feet of ground floor leasable space.
JG is a world-renowned hospitality company operated by Michelin-star chef Jean-Georges Vongerichten.
JG was formed in 1997 and has grown from 17 locations in 2013 to over 40 high-end restaurant concepts across five continents, 13 countries and 24 markets.
REMOVED
The registrant s common stock began trading on the NYSE American LLC on August 1, 2024.
As of March 5, 2025, there were 12,696,599 shares of the registrant s common stock outstanding.
Given these uncertainties, we caution you not to place undue reliance on these forward-looking statements.
We undertake no obligation to update or revise any of our forward-looking statements for events or circumstances that arise after the statement is made, except as otherwise may be required by law.
Our objective is to integrate our one-of-a-kind real estate assets with a variety of restaurant, retail and leisure offerings to form vibrant mixed-use destinations where our customers can work, play and socialize in one cohesive setting.
To achieve this objective, we are focused on delivering best-in-class experiences for our surrounding residents, customers and tenants across the three operating segments of our business: (1) Landlord Operations; (2) Hospitality; and (3) Sponsorships, Events, and Entertainment.
The Seaport spans approximately 490,000 square feet, the majority of which is dedicated to entertainment, retail and restaurant uses, and in 2024, the Seaport hosted over 200 public and private events.
Among the highlights of the Seaport are: The Rooftop at Pier 17 , a 3,500-person concert venue; the Tin Building, a 54,000-square-foot culinary marketplace leased to an unconsolidated joint venture between us and a subsidiary of JG; the Lawn Club, an immersive indoor/outdoor lawn game entertainment venue and another of our unconsolidated joint ventures; a historic cobblestone retail district; six additional retail and food and beverages concepts; and a 21-unit residential building with approximately 5,500 square feet of ground floor leasable space.
In addition, the Company owns 250 Water Street, a one-acre development site directly adjacent to the Seaport, approved for 547,000 zoning square feet of market rate and affordable housing, office, retail and community-oriented gathering space.
We are in the process of further transforming the Seaport from a collection of unique assets into a cohesive and vibrant neighborhood that caters to the broad needs of its residents and visitors.
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