SMTKHIGH SIGNALFINANCIAL10-K

SMTK experienced severe financial deterioration with stockholders' equity turning negative $3.9M, cash depleting by 95% to $374K, and total liabilities increasing 169% despite 750% revenue growth.

The company faces potential bankruptcy risk with negative equity and critically low cash levels of only $374K, indicating severe liquidity constraints. The dramatic increase in current liabilities combined with depleted cash suggests immediate financing needs to continue operations.

Comparing 2026-04-08 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

While revenue surged 750% from $82K to $697K with proportional gross profit growth, this positive development was overwhelmed by catastrophic balance sheet deterioration. Cash collapsed 95% to just $374K while total liabilities nearly tripled to $6.2M, pushing stockholders' equity deeply negative to -$3.9M. The financial picture signals a company in severe distress despite operational improvements, with immediate liquidity concerns threatening business continuity.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
+750%
$82K$697K

Strong top-line growth of 750% — accelerating demand or successful expansion into new markets.

Gross Profit
P&L
+750%
$50K$425K

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

Total Liabilities
Balance Sheet
+169%
$2.3M$6.2M

Liabilities grew 169% — significant increase in debt or obligations, assess impact on financial flexibility.

Stockholders Equity
Balance Sheet
-159.7%
$6.6M-$3.9M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Liabilities
Balance Sheet
+158.3%
$2.3M$5.9M

Current liabilities surged 158.3% — significant near-term obligations; verify ability to meet short-term debt.

Interest Expense
P&L
-99.7%
$6.8M$19K

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

Accounts Receivable
Balance Sheet
-98.9%
$268K$3K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Cash & Equivalents
Balance Sheet
-94.8%
$7.1M$374K

Cash declined 94.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Assets
Balance Sheet
-82.4%
$8.5M$1.5M

Current assets declined 82.4% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-74.3%
$8.9M$2.3M

Total assets contracted 74.3% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-04-08
PRIOR — 2025-03-31
ADDED
Employer Identification Number) Manchester Technology Centre, Hexagon Tower.
As of April 1, 2026 there were 21,202,911 shares of the registrant s common stock outstanding.
SUMMARY OF THE MATERIAL RISKS ASSOCIATED WITH OUR BUSINESS Our business is subject to significant risks and uncertainties that make an investment in us speculative and risky.
Below we summarize what we believe are the principal risk factors, but these risks are not the only ones we face, and you should carefully review and consider the full discussion of our risk factors in the section titled Risk Factors, together with the other information in this Annual Report on Form 10-K.
If any of the following risks actually occurs (or if any of those listed elsewhere in this Annual Report on Form 10-K occur), our business, reputation, financial condition, results of operations, revenue, and future prospects could be seriously harmed.
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REMOVED
Employer incorporation or organization) Identification Number) Manchester Technology Centre, Hexagon Tower.
As of March 26, 2025 there were 3,620,217 shares of the registrant s common stock outstanding.
Business Unless otherwise stated or the context otherwise indicates, references to SmartKem the Company, we, our, us, or similar terms refer to SmartKem, Inc.
Our semiconductor platform can be used in a range of display technologies including MicroLED, miniLED and AMOLED, as well as in applications in advanced chip packaging, sensors, and logic.
We design and develop our materials at our research and development facility in Manchester, UK and provide prototyping services at the Centre for Process Innovation ( CPI ) in Sedgefield, UK.
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