SHIMHIGH SIGNALFINANCIAL10-K

SHIM experienced a dramatic financial turnaround with profitability restored but severe deterioration in cash flow and balance sheet health, including a 580% debt increase and significantly negative operating cash flow.

The company achieved a remarkable swing from -$55.6M to +$33.6M gross profit, suggesting operational improvements or project execution recovery. However, the 580% debt increase to $64.5M, combined with operating cash flow deteriorating to -$65.1M and declining stockholders' equity to -$56.6M, indicates serious liquidity and solvency concerns that could threaten business continuity.

Comparing 2026-03-13 vs 2025-03-20View on EDGAR →
FINANCIAL ANALYSIS

SHIM showed mixed financial results with profitability metrics improving dramatically (gross profit swinging +$89.2M and net losses reduced by 79.5%) while balance sheet and cash flow metrics deteriorated severely. The company's debt load increased by 580% to $64.5M, cash declined 40.8% to $20M, and operating cash flow worsened by over 200% to -$65.1M, creating a concerning disconnect between reported profitability and actual cash generation. This pattern suggests potential working capital issues or timing differences that investors should monitor closely, as the company now has negative stockholders' equity of -$56.6M despite improved operational performance.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+580.1%
$9.5M$64.5M

Debt increased 580.1% — substantial leverage increase; assess whether deployed for growth or covering losses.

Operating Cash Flow
Cash Flow
-206.3%
-$21.3M-$65.1M

Operating cash flow fell 206.3% — earnings quality concerns; investigate working capital changes and non-cash items.

Gross Profit
P&L
+160.4%
-$55.6M$33.6M

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

Operating Income
P&L
+83.7%
-$119.3M-$19.4M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Net Income
P&L
+79.5%
-$124.7M-$25.6M

Net income grew 79.5% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
-63.4%
-$34.7M-$56.6M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Cash & Equivalents
Balance Sheet
-40.8%
$33.7M$20.0M

Cash declined 40.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Capital Expenditure
Cash Flow
-39.2%
$10.5M$6.4M

Capex reduced 39.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Accounts Receivable
Balance Sheet
-29.8%
$43.0M$30.2M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Assets
Balance Sheet
+24.4%
$141.0M$175.4M

Current assets grew 24.4% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-20
ADDED
According to Engineering News Record, in 2025, we are nationally ranked as a top fifteen builder of water supply (#12), dams and reservoirs (#8), and water treatment and desalination plants (#11).
Projects and Backlog As of January 2, 2026, we had a backlog of projects of approximately $793 million, mostly located in California, with ongoing projects in six other states (TN, TX, WY, ID, HI and WA).
construction market is expected to grow to approximately $2.3 trillion in 2026, supported by continued public-sector investment and private demand across major non-residential sectors.
Within this overall market, infrastructure construction remains a critical and expanding segment, with forecasts projecting the U.S.
infrastructure market to reach around $1.5 trillion in 2026 and grow at a mid-single-digit rate over the next decade as federal and state funding drives modernization and resilience upgrades.
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REMOVED
economy, changes in state and federal laws, regulations or policies under the new Presidential administration, including changes in trade policies and regulations, including the potential for increases or changes in duties, current and potentially new tariffs or quotas, and geopolitical risks, including those related to the war between Russia and Ukraine, the conflict in the Gaza strip, and the conflict in the Red Sea region.
According to Engineering News Record, in 2024, we are nationally ranked as a Top 400 contractor and top ten builder of water supply (#8), dams and reservoirs (#6), and water treatment and desalination plants (#7).
Projects and Backlog As of January 3, 2025, we had a backlog of projects of approximately $822 million, mostly located in California, with ongoing projects in six other states (NJ, TN, TX, WY, ID, WA).
According to independent industry research, these sectors are projected to grow at rates of 4% to 11% annually through 2028, outpacing the overall non-residential construction industry average of 3.3%.
Based on our geographic focus and core capabilities, we estimate our addressable market to be approximately $106 billion of the $1.1 trillion in non-residential construction projected for 2025.
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