SPRYHIGH SIGNALFINANCIAL10-K

SPRY shows severe balance sheet deterioration with stockholders' equity declining by more than half while current liabilities substantially increased, despite reduced R&D spending.

The dramatic erosion in stockholders' equity combined with meaningfully higher current liabilities suggests significant cash burn and potential liquidity concerns for this biotech company. While R&D expenses were reduced by nearly one-third, this cost-cutting appears insufficient to offset the underlying financial deterioration, raising questions about the company's ability to fund its commercial operations and neffy product launch.

Comparing 2026-03-09 vs 2025-03-20View on EDGAR →
FINANCIAL ANALYSIS

SPRY's financial position deteriorated markedly, with stockholders' equity falling from $256.8M to $114.3M while current liabilities grew substantially from $23.4M to $39.1M. Cash and current assets both declined modestly, while the company reduced R&D spending by approximately one-third to $13.2M and cut capital expenditures by 40%. The overall picture signals a company under significant financial stress, burning through equity while taking on more short-term obligations despite cost-reduction efforts.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+67%
$23.4M$39.1M

Current liabilities surged 67% — significant near-term obligations; verify ability to meet short-term debt.

Stockholders Equity
Balance Sheet
-55.5%
$256.8M$114.3M

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

Capital Expenditure
Cash Flow
-39.8%
$563K$339K

Capex reduced 39.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

R&D Expense
P&L
-32.7%
$19.6M$13.2M

R&D spending cut 32.7% — could signal cost discipline or concerning reduction in innovation investment.

Cash & Equivalents
Balance Sheet
-18.7%
$50.8M$41.3M

Cash decreased 18.7% — monitor burn rate and upcoming capital needs.

Current Assets
Balance Sheet
-14.8%
$334.3M$284.9M

Current assets declined 14.8% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-03-09
PRIOR — 2025-03-20
ADDED
The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant was approximately $ 1,094.9 million as of June 30, 2025 (the last trading day of the registrant s most recently completed second quarter) based on the closing price of $17.45 as reported on the Nasdaq Global Market on such date.
neffy and EURneffy are trademarks of ours that we use in this Annual Report.
Additional discussion of the risks listed in this summary, as well as other risks that we face, are set forth under Part I, Item 1A.
Some of the material risks associated with our business include the following: We are highly dependent on the successful commercialization of neffy .
International trade policies, including tariffs, sanctions and trade barriers may adversely affect our business, financial condition, results of operations and prospects.
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REMOVED
The aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant was approximately $ 466.1 million as of June 28, 2024 (the last trading day of the registrant s most recently completed second quarter) based on the closing price of $8.51 as reported on the Nasdaq Global Market on such date.
( Silverback ) initial public offering; and statements of belief and any statement of assumptions underlying any of the foregoing.
3 SUMMARY OF RISKS ASSOCIATED WITH OUR BUSINESS An investment in shares of our common stock involves a high degree of risk.
Additional discussion of the risks listed in this summary, as well as other risks that we face, are set forth under Part I, Item 1A, Risk Factors in this Annual Report.
Some of the material risks associated with our business include the following: We are highly dependent on the successful commercialization of neffy in the United States and in the EU for its currently approved indications in those jurisdictions.
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