SPWHHIGH SIGNALFINANCIAL10-K

Sportsman's Warehouse deepened its net loss meaningfully while total debt roughly doubled and stockholders' equity contracted by 20%, pointing to a materially deteriorating financial position heading into fiscal year 2026.

The combination of a substantially wider net loss, an 83.5% increase in total debt, and a 20% erosion of stockholders' equity signals that SPWH is consuming capital faster than it is generating it, raising legitimate questions about the sustainability of its balance sheet leverage. Dividends paid of $101.1M against an already loss-generating operation further pressures liquidity, particularly as cash on hand declined to $1.7M — an uncomfortably thin buffer for a specialty retailer. Investors should closely monitor whether the company can stabilize operations and right-size its cost structure before its leverage position becomes a covenant or refinancing concern.

Comparing 2026-03-31 vs 2025-04-02View on EDGAR →
FINANCIAL ANALYSIS

On the balance sheet, total debt rose from $24.1M to $44.2M (+83.5%) while total assets declined from $852.1M to $762.6M (-10.5%) and stockholders' equity fell from $235.7M to $188.6M (-20%), reflecting a structural weakening of the company's financial foundation. Capital expenditures grew from $14.6M to $22.4M, an increase of over 50%, even as the net loss widened — suggesting the company is investing for growth or store maintenance at a moment when it can least afford to do so. The overall picture is one of mounting financial stress: shrinking assets, rising debt, near-zero cash, and an expanding loss create a risk profile that warrants heightened investor scrutiny.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
+83.5%
$24.1M$44.2M

Debt increased 83.5% — substantial leverage increase; assess whether deployed for growth or covering losses.

Accounts Receivable
Balance Sheet
+82.2%
$2.4M$4.4M

Receivables surged 82.2% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Capital Expenditure
Cash Flow
+54.2%
$14.6M$22.4M

Capital expenditure jumped 54.2% — major investment cycle underway; assess returns on deployment.

Net Income
P&L
-51.4%
-$33.1M-$50.1M

Net income declined 51.4% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-41.4%
$2.8M$1.7M

Cash declined 41.4% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-20%
$235.7M$188.6M

Equity decreased 20% — buybacks or losses reducing book value, monitor solvency ratios.

Dividends Paid
Cash Flow
-16%
$120.3M$101.1M

Dividend reduced 16% — monitor management commentary on capital allocation priorities.

Current Liabilities
Balance Sheet
-12.3%
$284.0M$249.0M

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

Total Assets
Balance Sheet
-10.5%
$852.1M$762.6M

Total assets contracted 10.5% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-04-02
ADDED
Form 10-K Summary 98 SIGNATURES 99 iii References throughout this document to Sportsman s Warehouse, we, us, and our refer to Sportsman s Warehouse Holdings, Inc.
References to (i) fiscal year 2025 refer to our fiscal year ended January 31, 2026; (ii) fiscal year 2024 refer to our fiscal year ended February 1, 2025; and (iii) fiscal year 2023 refer to our fiscal year ended February 3, 2024.
obligations related to data privacy and security; and the impact of general macroeconomic conditions, such as labor shortages, inflation, elevated interest rates, the impacts of tariffs and trade disputes, economic slowdowns, and recessions or market corrections.
v SUMMARY OF RISK FACTORS Investing in our common stock involves a high degree of risk.
Below is a summary of certain material factors that could harm our business, operating results and/or financial condition, impair our future prospects, and/or cause the price of our common stock to decline.
Please refer to the additional discussion of the risks summarized below in Part I, Item 1A., Risk Factors, in this 10-K, which should be carefully considered, together with other information in this 10-K and in our other filings with the SEC, before making an investment decision regarding our common stock.
We have incurred, and may incur in the future, costs from litigation involving products that we sell, particularly firearms and ammunition, which could adversely affect our net sales and profitability.
Competition in the outdoor activities and sporting goods market could reduce our net sales and profitability.
If we fail to anticipate changes in consumer demands, including regional preferences, in a timely manner, our operating results could suffer.
Our same store sales may fluctuate and may not be a meaningful indicator of future performance.
REMOVED
Form 10-K Summary 94 SIGNATURES 95 iii References throughout this document to Sportsman s Warehouse, we, us, and our refer to Sportsman s Warehouse Holdings, Inc.
References to (i) fiscal year 2024 refer to our fiscal year ended February 1, 2025; (ii) fiscal year 2023 refer to our fiscal year ended February 3, 2024; and (iii) fiscal year 2022 refer to our fiscal year ended January 28, 2023.
In addition, we host a variety of in-store programs (such as ladies nights and local events), contests (such as free-to-enter big-game trophy contests), thousands of educational 6 seminars (such as turkey frying, outdoor cooking, and firearm operation and safety).
We accomplish this primarily in three ways: Locally Relevant Merchandise : We carry approximately 25,000 stock-keeping units ( SKUs ) on average in a single store, out of Sportsman s Warehouse s total current offering of over 160,000 SKUs.
Approximately 46% of our unit sales and 20% of our dollar sales during fiscal year 2024 were consumables, such as ammunition, bait, cleaning supplies, food, certain lures, propane and reloading supplies.
We believe our specially curated array of in-stock consumable goods appeals to a broad range of customers and drives repeat traffic as well as increased average ticket value.
We also carry a large omni-channel hunting and shooting sports offering.
Strong Vendor Relationships : We believe our vendors find our brand-centric, high-service store concept to be unique among national specialty outdoor retailers.
Our attractive store locations, consistent presentation of merchandise and thorough product training present a compelling opportunity for our vendors to offer their brands to local markets.
Our typical new store requires an average net investment of approximately $2.9 million, consisting of capital investments, net of tenant allowances.
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