SPAIHIGH SIGNALRISK10-K

SPAI experienced a severe deterioration in operational performance with revenue declining substantially while losses more than doubled and cash burn accelerated significantly.

The company's core business appears to be contracting rapidly, with revenue falling from $2.2M to just $607K while operating losses expanded dramatically. The substantial increase in cash burn rate combined with deteriorating gross margins suggests potential liquidity concerns and questions about business model viability. Despite operational expansion in Ukraine (processing more drone images), the financial metrics indicate the company is struggling to monetize its AI capabilities effectively.

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

SPAI's financial position weakened considerably across all key metrics, with revenue declining substantially to $607K while gross profit margins compressed severely. Operating losses more than doubled to $14.3M as SG&A expenses grew meaningfully to $2.1M, and cash burn accelerated significantly with operating cash flow reaching -$6.2M. The company built inventory levels (+79.8%) and increased current liabilities by 39.9%, but the overall picture signals a business under significant financial stress with deteriorating operational efficiency.

FINANCIAL STATEMENT CHANGES
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.

Operating Cash Flow
Cash Flow
-51.8%
-$4.1M-$6.2M

Operating cash flow fell 51.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Liabilities
Balance Sheet
+39.9%
$894K$1.3M

Current liabilities surged 39.9% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+30%
$1.1M$1.4M

Liabilities grew 30% — significant increase in debt or obligations, assess impact on financial flexibility.

Capital Expenditure
Cash Flow
-23.5%
$64K$49K

Capex reduced 23.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Accounts Receivable
Balance Sheet
-19.1%
$124K$100K

Receivables declined — improved collection efficiency or conservative revenue recognition.

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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