SPAIHIGH SIGNALFINANCIAL10-K

SPAI experienced a dramatic 72% revenue collapse while simultaneously raising substantial capital, resulting in a 37% increase in outstanding shares and massive operating losses.

The company appears to be in a critical transition phase, burning through cash at an accelerated rate with operating losses doubling to $14.5M despite having strengthened its balance sheet through equity financing. The severe revenue decline coupled with increased R&D spending suggests either a major pivot in business strategy or significant operational challenges in their core markets.

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

SPAI's financials show a company in financial distress despite recent capital infusion - revenue plummeted 72% to just $607K while operating losses doubled to $14.5M, indicating severe operational challenges. However, the company significantly strengthened its balance sheet through equity financing, with current assets surging 552% to $17.9M and stockholders' equity growing 357% to $17.7M, though this came at the cost of 37% dilution in outstanding shares. The massive increase in R&D spending (336%) combined with collapsing gross profit margins suggests the company is heavily investing in new technology while struggling with its existing revenue streams.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
+551.9%
$2.8M$17.9M

Current assets grew 551.9% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
+357.3%
$3.9M$17.7M

Equity base grew 357.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

R&D Expense
P&L
+336.2%
$90K$394K

R&D investment increased 336.2% — signals commitment to future product development, though near-term margin impact.

Total Assets
Balance Sheet
+286.2%
$4.9M$19.1M

Asset base grew 286.2% — expansion through organic growth, acquisitions, or capital deployment.

Operating Income
P&L
-103.4%
-$7.2M-$14.5M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-92.8%
-$7.4M-$14.3M

Net income declined 92.8% — review whether driven by operations, interest costs, or non-recurring items.

Inventory
Balance Sheet
+79.8%
$342K$615K

Inventory surged 79.8% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Gross Profit
P&L
-77.7%
$906K$202K

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

Revenue
P&L
-72%
$2.2M$607K

Revenue declined 72% — significant demand weakness or market share loss warrants investigation.

SG&A Expense
P&L
+69.8%
$1.3M$2.1M

SG&A up 69.8% — significant increase in sales or administrative costs, monitor impact on operating leverage.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
As of March 31, 2026 , the registrant had outstanding 20,889,586 shares of common stock.
Our core capabilities include artificial intelligence/machine learning, mission critical drone services and manufacturing of high performance ballistic protective products.
This current cloud system is called SpotlightAI TM and as of March 2026, powered by AWS, has processed over 2.4 million drone images and detected over 45,000 real-world explosive threats in Ukraine.
All bullet and blast resistant protection equipment are designed, engineered, and manufactured in the United States and meet or exceed the United States Government and NATO standards including the latest U.S.
On December 23, 2025, we formed SPAI Ventures LLC, a wholly owned subsidiary of Safe Pro Group, that was established to pursue both strategic collaborations and investments with Ukrainian and other international tech developers.
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REMOVED
As of March 31, 2025, the registrant had issued and outstanding 15,172,185 shares of common stock.
Our core capabilities include artificial intelligence/machine learning, mission critical drone services and the manufacturer of ballistic protective products.
As of March 2025, SpotlightAI TM , powered by AWS, has processed over 1.2 million drone images and detected over 22,000 real-world explosive threats in Ukraine.
All bullet and blast resistant protection equipment are proudly designed, engineered, and manufactured in the United States and meets or exceeds the United States Government and NATO standards including the latest U.S.
Safe-Pro USA was formed in Florida in November of 2008, and develops an array of unique products in development for, and marketed to, government, law enforcement and international humanitarian aid organizations seeking personal protective gear.
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