SKYQHIGH SIGNALFINANCIAL10-K

SKYQ shows severe financial deterioration with massive balance sheet contraction, eliminated accounts receivable, and removed key business strategy language about asphalt shingle recycling operations.

The company appears to have abandoned or significantly scaled back its core asphalt shingle recycling business based on removed language about facility build-outs and operations. The dramatic 99.6% decline in accounts receivable and 78.5% inventory reduction suggest either a complete halt in operations or major asset liquidation.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

SKYQ's financial position deteriorated dramatically with stockholders' equity collapsing 72.3% from $11.5M to $3.2M, current assets declining 73.4%, and gross losses doubling to -$3.1M. The near-complete elimination of accounts receivable (-99.6%) and major inventory reduction (-78.5%) alongside increased current liabilities (+22%) indicate severe operational distress. While operating cash flow improved due to reduced activity, the 83.1% drop in capital expenditures and overall asset base contraction of 28.7% signal a company in financial crisis potentially liquidating operations.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
-122.1%
-$1.4M-$3.1M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-99.6%
$1.1M$5K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Capital Expenditure
Cash Flow
-83.1%
$790K$134K

Capex reduced 83.1% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Inventory
Balance Sheet
-78.5%
$3.1M$678K

Inventory drawn down 78.5% — strong sell-through or deliberate destocking; watch for supply constraints.

Current Assets
Balance Sheet
-73.4%
$5.0M$1.3M

Current assets declined 73.4% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-72.3%
$11.5M$3.2M

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

Operating Cash Flow
Cash Flow
+56.3%
-$7.5M-$3.3M

Operating cash flow surged 56.3% — exceptional cash generation, highest quality earnings signal.

Total Assets
Balance Sheet
-28.7%
$26.9M$19.2M

Total assets contracted 28.7% — asset sales, write-downs, or balance sheet optimization underway.

Operating Income
P&L
-22.9%
-$7.5M-$9.2M

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

Current Liabilities
Balance Sheet
+22%
$12.4M$15.1M

Current liabilities rose 22% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
Our periodic reports, proxy statements and Current Reports on Form 8-K are available on the SEC s EDGAR system and may be viewed at http://www.sec.gov and on our website at skyquarry.com/investor-information/sec-filings.
Risk Factors Summary The following is a summary of some of the principal risks that could materially adversely affect our business, financial condition and results of operations.
You should read this summary together with the more detailed description of each risk factor contained in Part I, Item 1A.
Our future success is dependent on the continued service of our management team.
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REMOVED
Our periodic reports, proxy statements and Reports on Form 8-K are not currently on our website, however, our reports are available on the SEC s EDGAR system and may be viewed at http://www.sec.gov.
Business Overview We are an oil production, refining, and development-stage environmental remediation company formed to deploy technologies to facilitate the recycling of waste asphalt shingles and remediation of oil-saturated sands and soils, providing sustainable refined crude products.
We expect the recycling and production of oil from asphalt shingles to reduce the dependence on landfills for the disposal of waste and to also reduce dependence on foreign and domestic virgin crude oil extraction for industrial uses.
Bench testing was conducted in house, and through unaffiliated third parties which were completed August 30, 2022 and May 3, 2022.
We intend to finish retrofitting the PR Spring Facility in fiscal of 2025 to recycle waste asphalt shingles using our ECOSolv technology to produce and sell oil as well as asphalt paving aggregate mined from our bitumen deposit.
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