SENSHIGH SIGNALOPERATIONAL10-K

SENS completed a dramatic reverse stock split (reducing shares from 652M to 42M) while simultaneously taking back commercial control of their Eversense 365 CGM product from partner Ascensia and achieving breakthrough gross profit growth of nearly 3,000%.

This represents a fundamental transformation from a development-stage company dependent on partners to a commercially viable entity with direct market control. The reverse split signals management confidence in the business turnaround, while taking commercial responsibility back from Ascensia positions SENS to capture more value from their successful 365-day CGM system that recently gained both FDA and CE Mark approvals.

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

The financials show a company achieving commercial viability with gross profit exploding from $533K to $15.8M while maintaining disciplined cost control through reduced R&D spending (-23%) and lower interest expenses (-41%). Despite higher SG&A costs from building their own sales force (+53%) and reduced cash from operations (-46%), the company achieved positive stockholders' equity of $61M after years of deficits, supported by growing current assets (+29%) and reduced current liabilities (-37%). This financial profile suggests successful transition from R&D-focused startup to revenue-generating commercial entity.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
+2857.4%
$533K$15.8M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Stockholders Equity
Balance Sheet
+468.7%
-$16.6M$61.0M

Equity base grew 468.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

SG&A Expense
P&L
+53.4%
$34.2M$52.5M

SG&A up 53.4% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Inventory
Balance Sheet
+51.6%
$4.4M$6.7M

Inventory surged 51.6% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Cash & Equivalents
Balance Sheet
-46.1%
$74.6M$40.2M

Cash declined 46.1% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Interest Expense
P&L
-40.6%
$18.7M$11.1M

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

Current Liabilities
Balance Sheet
-37.3%
$38.8M$24.3M

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

Current Assets
Balance Sheet
+28.5%
$91.4M$117.5M

Current assets grew 28.5% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+25.7%
$100.4M$126.3M

Asset base grew 25.7% — expansion through organic growth, acquisitions, or capital deployment.

R&D Expense
P&L
-23.2%
$41.1M$31.6M

R&D spending cut 23.2% — could signal cost discipline or concerning reduction in innovation investment.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-03-03
ADDED
As of February 20, 2026, 41,770,466 shares of common stock, $0.001 par value, were outstanding.
Business Overview We are a medical technology company focused on the development and commercialization of a long-term, implantable continuous glucose monitoring ( CGM ) system to improve the lives of people with diabetes by enhancing their ability to manage their disease with relative ease and accuracy.
In September 2024, the 365-day extended life Eversense E3 CGM system was approved by the FDA and, through Ascensia Diabetes Care Holdings AG ( Ascensia ), we began commercializing Eversense 365 in the fourth quarter of 2024.
In January 2026, we took over full commercial responsibility for Eversense 365 in the United States and began marketing and distributing the product with our own sales force.
In January 2026, the Company obtained CE Mark approval for Eversense 365 and expects to launch Eversense 365 in the European Territories by the second half of 2026.
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REMOVED
As of February 24, 2025, 651,850,834 shares of common stock, $0.001 par value, were outstanding.
Business Overview We are a commercial-stage medical technology company focused on the development and manufacturing of glucose monitoring products designed to transform lives in the global diabetes community with differentiated, long-term implantable glucose management technology.
In September 2024, the 365-day extended life Eversense E3 CGM system was approved by the FDA and Ascensia began commercializing Eversense 365 in the fourth quarter of 2024.
In both the United States and our overseas markets, we have entered into strategic partnerships and distribution agreements that allow third party collaborators with direct sales forces and established distribution systems to market and promote Senseonics CGM systems, including Eversense E3, Eversense 365 and future generation products.
Our future generation products in development are our Gemini product variation to allow for a 2-in-1 glucose monitoring system combining the functionality of CGM and Flash Glucose Monitoring, in an implantable sensor with battery that may be utilized with a smart transmitter to get continuous glucose readings and alerts, or be utilized through a swipe over the sensor with a smart phone to get on-demand glucose reading without a smart transmitter and our Freedom product variation which would include Bluetooth in the sensor eliminating the on-body component.
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