SOARHIGH SIGNALFINANCIAL10-K

SOAR underwent a dramatic financial turnaround, swinging from massive losses to profitability while significantly reducing its balance sheet size and share count increased over 8x.

The company achieved a remarkable transformation from -$40.6M net loss to $5.2M profit alongside +70% revenue growth, suggesting either a major business pivot, asset disposal, or restructuring event. However, the 74% decline in total assets and 8x increase in outstanding shares (from 1.9M to 16.2M shares) indicates substantial dilution and potential asset sales that investors need to understand the underlying causes of.

Comparing 2026-03-12 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

SOAR experienced a dramatic financial transformation with revenue growing 70% to $78.6M while swinging from a $40.6M net loss to $5.2M profit and achieving positive operating cash flow of $3.5M. However, the balance sheet contracted significantly with total assets declining 74% to $12M and liabilities falling 78% to $13.8M, while stockholders' equity improved from -$16.3M to -$1.8M but remains negative. The combination of profitability improvement alongside dramatic asset reduction and 8x share count increase suggests major corporate restructuring, asset disposals, or spin-off activity that fundamentally altered the company's structure.

FINANCIAL STATEMENT CHANGES
Accounts Receivable
Balance Sheet
+4950%
$2K$101K

Receivables surged 4950% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Operating Income
P&L
+142.3%
-$9.4M$4.0M

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

Operating Cash Flow
Cash Flow
+120.6%
-$16.9M$3.5M

Operating cash flow surged 120.6% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
+112.7%
-$40.6M$5.2M

Net income grew 112.7% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+88.7%
-$16.3M-$1.8M

Equity base grew 88.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Liabilities
Balance Sheet
-78%
$62.6M$13.8M

Liabilities reduced 78% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-77.9%
$62.2M$13.7M

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

Current Assets
Balance Sheet
-77.4%
$43.3M$9.8M

Current assets declined 77.4% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-74.2%
$46.3M$12.0M

Total assets contracted 74.2% — asset sales, write-downs, or balance sheet optimization underway.

Revenue
P&L
+69.7%
$46.3M$78.6M

Strong top-line growth of 69.7% — accelerating demand or successful expansion into new markets.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-31
ADDED
As of March 6, 2026, there were 16,242,827 shares of common stock outstanding.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 83 Item 9 A.
Controls and Procedures 83 Report of Management on Internal Control over Financial Reporting 83 Item 9B.
S ecu rity Ownership of Cer tain Beneficial Ow n er s and Manage ment and Related Stockholder Matters 85 Item 13 .
Forward- looking statements may appear throughout this report, including the following sections: Business (Part I, Item 1 of this Annual Report), Risk Factors (Part I, Item 1A of this Annual Report), and Management s Discussion and Analysis of Financial Condition and Results of Operations (Part II, Item 7 of this Annual Report).
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REMOVED
As of March 21, 2025, there were 1,900,893 shares of common stock outstanding.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 79 Item 9A.
Controls and Procedures 79 Report of Management on Internal Control over Financial Reporting 79 Report of Independent Registered Public Accounting Firm 55 Item 9B.
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 81 Item 13.
Forward- looking statements may appear throughout this report, including the following sections: Business (Part I, Item 1 of this Form 10- K), Risk Factors (Part I, Item 1A of this Form 10-K), and Management s Discussion and Analysis of Financial Condition and Results of Operations (Part II, Item 7 of this Form 10- K).
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