SMAHIGH SIGNALFINANCIAL10-K

SMA underwent a dramatic capital restructuring with debt increasing 1,293% to $320.8M and stockholders' equity surging 262% to $1.2B, while simultaneously simplifying from a dual-class share structure to a single common stock class.

The massive debt increase alongside substantial equity growth suggests SMA completed a major financing event, potentially an acquisition, refinancing, or significant capital raise. The elimination of the dual-class structure (Class A and Class T shares) in favor of single common stock indicates a fundamental corporate restructuring that could signal preparation for public trading or institutional investment.

Comparing 2026-02-27 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

Despite the dramatic balance sheet changes, SMA's operational performance shows mixed but improving trends with net losses narrowing 52% from -$18.4M to -$8.8M and operating cash flow strengthening 33% to $85.0M. While operating income declined 15% to $59.1M, gross profit grew 11% to $172.5M, and total assets expanded 19% to $2.4B with reduced total liabilities, suggesting the company leveraged significant new capital to improve its financial position. The combination of reduced losses, stronger cash generation, and substantial balance sheet expansion indicates SMA successfully executed a major recapitalization that positions it for growth despite some operational headwinds.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+1293.1%
$23.0M$320.8M

Debt increased 1293.1% — substantial leverage increase; assess whether deployed for growth or covering losses.

Stockholders Equity
Balance Sheet
+262.4%
$325.7M$1.2B

Equity base grew 262.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Cash & Equivalents
Balance Sheet
+134.6%
$23.1M$54.2M

Cash position surged 134.6% — strong cash generation or capital raise providing significant financial cushion.

Net Income
P&L
+52.3%
-$18.4M-$8.8M

Net income grew 52.3% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+32.7%
$64.0M$85.0M

Operating cash flow surged 32.7% — exceptional cash generation, highest quality earnings signal.

Total Assets
Balance Sheet
+19.1%
$2.0B$2.4B

Asset base grew 19.1% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
-16%
$1.4B$1.2B

Liabilities reduced 16% — deleveraging improves balance sheet strength and financial flexibility.

Operating Income
P&L
-14.6%
$69.2M$59.1M

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

Gross Profit
P&L
+10.8%
$155.7M$172.5M

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

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-03-12
ADDED
As of February 18, 2026, there were 55,357,177 shares outstanding of the registrant s common stock.
Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.
FORM 10-K SUMMARY 63 SIGNATURES INDEX TO CONSOLIDATED FINANCIAL STATEMENTS F- 1 CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS Certain statements contained in this report, other than historical facts, may be considered forward-looking statements within the meaning of the federal securities laws, and we intend for all such forward-looking statements to be covered by the applicable safe harbor provisions for forward-looking statements contained in such federal securities laws.
Such forward-looking statements can generally be identified by our use of forward-looking terminology such as may, will, expect, intend, anticipate, estimate, believe, seek, continue, or other similar words, or the negative of such terms or other comparable terminology, or by discussions of strategy.
We may also make additional forward-looking statements from time to time.
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REMOVED
As of March 10, 2025, there were 88,073,111 outstanding shares of Class A common stock and 8,176,601 outstanding shares of Class T common stock of the registrant.
We intend for all such forward-looking statements to be covered by the applicable safe harbor provisions for forward-looking statements contained in Section 27A of the Securities Act and Section 21E of the Exchange Act, as applicable.
Such forward-looking statements can generally be identified by our use of forward-looking terminology such as may, will, expect, intend, anticipate, estimate, believe, seek, continue, or other similar words.
Such statements include but are not limited to: (i) statements about our plans, strategies, initiatives, and prospects; and (ii) statements about our future results of operations, capital expenditures, and liquidity.
There is currently no public trading market for our shares and there may never be one; therefore, it will be difficult for our stockholders to sell their shares.
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