SLEMEDIUM SIGNALFINANCIAL10-K

SLE shows a mixed financial picture with substantially higher revenue but deteriorating profitability and significant balance sheet restructuring.

While revenue growth demonstrates improving market traction, the company's ability to convert this growth into profitability remains challenged, as evidenced by widening net losses despite operational improvements. The dramatic reduction in liabilities and increase in total assets suggests meaningful capital structure changes that warrant investor attention.

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

SLE's revenue grew substantially from $1.1M to $2.1M, yet gross profit declined to $4.6M from $6.1M, indicating margin pressure. Operating performance improved modestly with operating losses narrowing by 22%, though net losses still widened to $20.7M. The balance sheet shows significant restructuring with total assets expanding 87% to $21.9M while total liabilities dropped 62% to $4.3M, suggesting either debt reduction, equity infusion, or asset revaluation activities.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
-92.6%
$679K$50K

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

Revenue
P&L
+90.4%
$1.1M$2.1M

Strong top-line growth of 90.4% — accelerating demand or successful expansion into new markets.

Total Assets
Balance Sheet
+86.7%
$11.7M$21.9M

Asset base grew 86.7% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
-62.4%
$11.5M$4.3M

Liabilities reduced 62.4% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-60%
$10.4M$4.2M

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

Accounts Receivable
Balance Sheet
-34.9%
$3.8M$2.5M

Receivables declined — improved collection efficiency or conservative revenue recognition.

R&D Expense
P&L
-34.5%
$4.4M$2.9M

R&D spending cut 34.5% — could signal cost discipline or concerning reduction in innovation investment.

Gross Profit
P&L
-24.7%
$6.1M$4.6M

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

Net Income
P&L
-24.5%
-$16.6M-$20.7M

Net income declined 24.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
+22.1%
-$16.8M-$13.1M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
slgg20251231_10k.htm FY 2025 --12-31 false 0001621672 1 1 1 0.52 0 10 21 1 4 3 http://fasb.org/us-gaap/2025#FairValueAdjustmentOfWarrants http://fasb.org/us-gaap/2025#FairValueAdjustmentOfWarrants 3 5 33.33 http://fasb.org/us-gaap/2025#PrimeRateMember 8.33 60 5 5 0 0 2 1 3 3 2 2 1 1 3 5 3 1,000 3.5 false false false false The Ops Engineer may call upon other business and legal stakeholders across our company to help manage cybersecurity threats and incidents.
Our Audit Committee is responsible for oversight of our programs, policies, procedures, and risk management activities related to information security and data protection.
The Audit Committee meets periodically with our Corporate Counsel and executive management to discuss threats, risks, and ongoing efforts to enhance cyber resiliency, as well as changes to the broader cybersecurity landscape.
Our Board periodically participates in presentations on cybersecurity and information technology from internal leadership.
In addition to periodic presentations, management promptly updates our Board and Audit Committee regarding significant threats and incidents as they arise.
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REMOVED
(Exact name of registrant as specified in its charter) Delaware 47-1990734 (State or other jurisdiction of incorporation or organization) (IRS Employer Identification No.) 2856 Colorado Ave.
As of March 28, 2025, there were 17,776,170 shares of the registrant s common stock, $0.001 par value, issued and outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 39 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 68 9A.
References to Fiscal Year 2023 mean the year ended December 31, 2023.
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