SRJNHIGH SIGNALFINANCIAL10-K

SRJN shows concerning financial deterioration with operating cash flow plummeting 37% while current liabilities surge 50%, despite revenue growth.

The dramatic 50% increase in current liabilities to $2.5B combined with a 37% decline in operating cash flow suggests potential liquidity stress and deteriorating cash conversion efficiency. While revenue growth of 22% appears positive, the company's ability to generate cash from operations has significantly weakened, creating a mismatch between growth and cash generation that warrants immediate investor attention.

Comparing 2025-11-14 vs 2024-11-20View on EDGAR →
FINANCIAL ANALYSIS

SRJN presents a mixed but concerning financial picture with revenue growing strongly by 22% to $2.0B, yet operating cash flow declined sharply by 37% to $578M, indicating poor cash conversion from the revenue growth. The most alarming change is the 50% spike in current liabilities to $2.5B, which significantly outpaced the modest 27% increase in cash to $5.7M, suggesting potential near-term liquidity challenges. Despite reduced cash generation, the company increased dividend payments by 13% to $108.7M, which may pressure cash flow further and signals management confidence that may be misaligned with operational performance.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
+49.6%
$1.7B$2.5B

Current liabilities surged 49.6% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
-36.7%
$912.4M$578.0M

Operating cash flow fell 36.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
+26.7%
$4.5M$5.7M

Cash grew 26.7% — improving liquidity position supports investment and shareholder returns.

Revenue
P&L
+21.5%
$1.6B$2.0B

Revenue growing 21.5% — solid top-line momentum, watch margins for quality of growth.

Dividends Paid
Cash Flow
+13%
$96.2M$108.7M

Dividend payments increased 13% — management confidence in sustained cash generation.

LANGUAGE CHANGES
NEW — 2025-11-14
PRIOR — 2024-11-20
ADDED
Common Stock, par value $1.00 per share 59,038,129 Spire Missouri Inc.
Human Capital Resources As of September 30, 2025 , Spire had 3,497 employees, including 1,956 for Spire Missouri and 748 for Spire Alabama.
the safety and well-being of our employees, customers and communities is one of our most important responsibilities, 2.
the development, education and advancement of employees is key to delivering a strong energy future, and 3.
inclusion is a core value, embracing differences and fostering a sense of belonging for each other and those we serve.
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REMOVED
Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the balance sheets.
As such, the gross balances presented in the table above are not indicative of the Company s net economic exposure.
Refer to Note 9, Fair Value Measurements, for information on the valuation of derivative instruments.
For Spire, Other consists primarily of goodwill-related liabilities.
The fair values of Derivative Assets and Derivative Liabilities exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements.
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