SPCEHIGH SIGNALFINANCIAL10-K

SPCE shows severe revenue decline of 78% coupled with massive share dilution (129% increase in outstanding shares), creating significant concern about the company's financial trajectory.

The combination of plummeting revenue, massive dilution, and deteriorating liquidity position (current assets down 40% while liabilities up 40%) suggests SPCE is struggling operationally while burning through capital. The 129% increase in outstanding shares from 35.5M to 81.4M indicates significant equity fundraising was necessary, heavily diluting existing shareholders.

Comparing 2026-03-30 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

SPCE's financials present a concerning picture with revenue collapsing 78% from $7.0M to $1.5M, though gross profit surprisingly improved to $3.0M suggesting better cost management on reduced volume. The company reduced R&D spending by 47% and improved operating losses by 24%, but these cost cuts came alongside a severe liquidity deterioration with current assets falling 40% while current liabilities rose 39%. Despite reducing total debt by 23%, the massive 129% share dilution and increased capex of 62% suggest the company is struggling to fund operations while investing in next-generation capabilities.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
+4546.2%
$65K$3.0M

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

Revenue
P&L
-78.1%
$7.0M$1.5M

Revenue declined 78.1% — significant demand weakness or market share loss warrants investigation.

Capital Expenditure
Cash Flow
+62.5%
$121.9M$198.0M

Capital expenditure jumped 62.5% — major investment cycle underway; assess returns on deployment.

R&D Expense
P&L
-47.3%
$152.7M$80.5M

R&D spending cut 47.3% — could signal cost discipline or concerning reduction in innovation investment.

Current Assets
Balance Sheet
-40.6%
$627.9M$372.9M

Current assets declined 40.6% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
+39.5%
$150.0M$209.3M

Current liabilities surged 39.5% — significant near-term obligations; verify ability to meet short-term debt.

Inventory
Balance Sheet
-32.2%
$24.0M$16.3M

Inventory drawn down 32.2% — strong sell-through or deliberate destocking; watch for supply constraints.

Operating Cash Flow
Cash Flow
+31.9%
-$352.7M-$240.1M

Operating cash flow surged 31.9% — exceptional cash generation, highest quality earnings signal.

Operating Income
P&L
+24.2%
-$376.6M-$285.3M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

Total Debt
Balance Sheet
-22.8%
$420.1M$324.2M

Debt reduced 22.8% — deleveraging strengthens balance sheet and reduces financial risk.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-02-26
ADDED
See the definitions of large accelerated filer, accelerated filer, smaller reporting company and emerging growth company in Rule 12b-2 of the Exchange Act.
As of March 23, 2026, there were 81,408,715 shares of the registrant s common stock, $0.0001 par value per share, issued and outstanding.
Management s Discussion and Analysis of Financial Condition and Results of Operations 51 Item 7A.
Management s Discussion and Analysis of Financial Condition and Results of Operations below and for the reasons described elsewhere in this Annual Report on Form 10-K.
Although we believe that the expectations reflected in the forward-looking statements are reasonable, our information may be incomplete or limited, and we cannot guarantee future results.
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REMOVED
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
As of February 14, 2025, there were 35,528,350 shares of the registrant's common stock, $0.0001 par value per share, issued and outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 47 Item 7A.
Management's Discussion and Analysis of Financial Condition and Results of Operations" below and for the reasons described elsewhere in this Annual Report on Form 10-K.
The market for commercial spaceflight has not been established with precision.
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