SMAHIGH SIGNALFINANCIAL10-K

SMA underwent a significant capital structure transformation, consolidating from a dual-class share structure (96.2M total shares) to a single common stock class (55.4M shares) while substantially reducing its net losses.

The elimination of Class A and Class T shares in favor of a unified common stock structure suggests a major corporate reorganization, potentially preparing the company for public trading or new investor access. The removal of language stating "there is currently no public trading market for our shares" indicates a possible shift toward liquidity options for shareholders.

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

SMA delivered mixed but overall positive financial results, with substantially reduced net losses despite a 14.6% decline in operating income. Gross profit grew a solid 10.8% to $172.5M and operating cash flow increased meaningfully by 32.7% to $85.0M, indicating improved cash generation efficiency. The balance sheet strengthened considerably with total assets expanding 19.1% to $2.4B while total liabilities decreased 16% to $1.2B, reflecting improved financial positioning.

FINANCIAL STATEMENT CHANGES
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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