SLSNHIGH SIGNALFINANCIAL10-K

SLSN experienced a dramatic operational deterioration with operating cash flow swinging from positive $2.0M to negative $8.6M despite 18.6% revenue growth.

The massive cash flow decline of 535% combined with a 69% drop in operating income suggests serious operational inefficiencies or one-time charges that are consuming the benefits of revenue growth. The company is burning cash while significantly increasing capital expenditures and SG&A expenses, indicating potential execution challenges during its rebranding transition.

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

While revenue grew a healthy 18.6% to $62.1M and stockholders' equity increased 18%, the company's operational performance deteriorated severely with operating income falling 69% and operating cash flow turning deeply negative at -$8.6M. SG&A expenses surged 44% and capital expenditures quadrupled, suggesting heavy investment spending that has not yet translated to profitable growth. The overall picture shows a company investing heavily in its transformation but experiencing significant operational headwinds that are destroying cash generation despite top-line growth.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-534.7%
$2.0M-$8.6M

Operating cash flow fell 534.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Capital Expenditure
Cash Flow
+333.7%
$1.1M$4.6M

Capital expenditure jumped 333.7% — major investment cycle underway; assess returns on deployment.

Interest Expense
P&L
+119.4%
$382K$838K

Interest expense surged 119.4% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
-69.4%
$5.1M$1.6M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-57.7%
$4.2M$1.8M

Net income declined 57.7% — review whether driven by operations, interest costs, or non-recurring items.

Current Liabilities
Balance Sheet
-46%
$25.8M$13.9M

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

SG&A Expense
P&L
+44.1%
$7.2M$10.4M

SG&A up 44.1% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Accounts Receivable
Balance Sheet
+40.4%
$4.9M$6.8M

Receivables surged 40.4% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Revenue
P&L
+18.6%
$52.3M$62.1M

Revenue growing 18.6% — solid top-line momentum, watch margins for quality of growth.

Stockholders Equity
Balance Sheet
+18%
$14.9M$17.6M

Equity base grew 18% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
Employer Identification No.) of incorporation or organization) 1319 Marquette Drive , Romeoville , Illinois 60446 (Address of principal executive offices) (zip code) Registrant s telephone number, including area code: (630) 771-6708 SOLESENCE, INC.
General Company Background On March 7, 2025, Nanophase Technologies Corporation announced its rebranding as Sol sence, Inc.
( Sol sence, Company, we, our, or us ), marking a new chapter in its commitment to skin health innovation and consumer products across beauty, health, and wellness categories.
Our corporate website has transitioned to solesence.com and investor relations information, including historical Nanophase financials and disclosures, is available at ir.solesence.com.
Nanophase Technologies Corporation changed its legal name to Sol sence, Inc.
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REMOVED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
General Company Background On March 7, 2025, Nanophase Technologies Corporation announced its rebranding as Solesence, Inc.
( Sol sence, Company, we, our, or us ), marking a new chapter in its commitment to innovation, self-expression, and inclusivity in skin health.
The company s stock will continue to trade under the NANX ticker symbol.
Investor relations information, including historic Nanophase financials and disclosures, is available at ir.solesence.com.
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