SMHIHIGH SIGNALFINANCIAL10-K

SMHI's net loss exploded 739% to $78.1M despite revenue surging 264% and achieving operational profitability, indicating severe non-operating financial distress.

The dramatic disconnect between operational improvement (turning $10.4M operating loss into $13.7M operating income) and massive net loss deterioration suggests significant financial leverage issues, with interest expense rising 26% to $37.5M. The company appears to be in a capital-intensive growth phase with capex surging 569% to $48.8M, but the financial structure may be unsustainable given the severe cash flow deterioration.

Comparing 2026-02-25 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

SMHI shows a tale of two stories - operational recovery with revenue up 264% and swing to operating profitability, but catastrophic bottom-line performance with net losses expanding 739% due to heavy interest burden and non-operating costs. The company is in heavy investment mode with capex up 569% and operating cash flow deteriorating significantly to -$36.4M, suggesting either aggressive expansion or distressed capital allocation that investors should scrutinize carefully.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-738.8%
-$9.3M-$78.1M

Net income declined 738.8% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
+568.8%
$7.3M$48.8M

Capital expenditure jumped 568.8% — major investment cycle underway; assess returns on deployment.

Revenue
P&L
+263.5%
$47.8M$173.8M

Strong top-line growth of 263.5% — accelerating demand or successful expansion into new markets.

Operating Cash Flow
Cash Flow
-254.7%
-$10.3M-$36.4M

Operating cash flow fell 254.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Operating Income
P&L
+231.5%
-$10.4M$13.7M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Total Deposits
Balance Sheet
-80%
$500K$100K

Deposits declined 80% — significant outflows warrant immediate investigation into funding stability.

Gross Profit
P&L
-37.8%
$74.1M$46.1M

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

Interest Expense
P&L
+26.3%
$29.7M$37.5M

Interest costs rose 26.3% — monitor debt levels and coverage ratio in rising rate environment.

Inventory
Balance Sheet
-20.4%
$2.8M$2.2M

Inventory reduced 20.4% — lean inventory management or demand outpacing supply.

Current Liabilities
Balance Sheet
-16.8%
$85.0M$70.7M

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

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-26
ADDED
Owned Fleet Owned Leased- in Managed Total Average Age U.S.- Flag Foreign- Flag 2025 (1) PSV 18 18 8 3 15 FSV 21 21 12 3 18 Liftboats 5 5 14 3 2 44 44 11 9 35 2024 PSV 21 21 8 5 16 FSV 22 1 23 12 5 17 Liftboats 8 8 14 6 2 AHTS 2 2 51 3 54 10 16 35 2023 PSV 21 21 7 5 16 FSV 22 3 25 11 6 16 Liftboats 8 8 13 6 2 AHTS 3 1 4 14 3 54 1 3 58 10 17 37 (1) As of December 31, 2025, 41 of the Company s owned vessels were outfitted with dynamic positioning ( DP ) systems.
As of December 31, 2025, nine of the 18 owned PSVs were equipped with hybrid battery power systems.
The Company has also acquired two additional hybrid battery power systems that may be installed on two PSVs.
As of December 31, 2025, all of the 18 owned PSVs were equipped with DP-2.
As of December 31, 2025, 19 of the 21 owned FSVs were equipped with DP-2 and two were equipped with DP-3.
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REMOVED
Owned Fleet Owned Leased- in Managed Total Average Age U.S.- Flag Foreign- Flag 2024 (1) PSV 21 21 8 5 16 FSV 22 1 23 12 5 17 Liftboats 8 8 14 6 2 AHTS 2 2 51 3 54 10 16 35 2023 PSV 21 21 7 5 16 FSV 22 3 25 11 6 16 Liftboats 8 8 13 6 2 AHTS 3 1 4 14 3 54 1 3 58 10 17 37 2022 PSV 21 21 6 5 16 FSV 22 1 2 25 10 5 17 Liftboats 9 9 12 7 2 AHTS 3 2 5 13 3 55 3 2 60 9 17 38 (1) As of December 31, 2024, 47 of the Company s owned vessels were outfitted with dynamic positioning ( DP ) systems.
As of December 31, 2024, seven of the 21 owned PSVs were equipped with hybrid battery power systems.
The Company has also committed to additional hybrid battery power systems to be installed on four other PSVs.
To improve station keeping ability, many modern PSVs have DP systems capabilities.
As of December 31, 2024, all 21 of the owned PSVs were equipped with DP-2.
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