STKSMEDIUM SIGNALFINANCIAL10-K

STKS reported meaningful revenue growth alongside a sharp decline in cash reserves and compressed profitability metrics, signaling a deteriorating quality-of-earnings profile despite top-line expansion.

While revenue grew notably at approximately 19.7% year-over-year, gross profit declined modestly and operating income contracted by roughly 26%, indicating that cost pressures are outpacing revenue gains. Rising interest expense — up nearly 29% — further pressures the bottom line and suggests increased debt servicing burden. Investors should be attentive to the widening gap between revenue growth and cash generation, as operating cash flow declined meaningfully by over 31%.

Comparing 2026-03-19 vs 2025-03-10View on EDGAR →
FINANCIAL ANALYSIS

Revenue expanded by approximately 19.7% to $805.7M, yet this top-line growth failed to translate into improved profitability, with gross profit slipping to $13.0M and operating income declining to $8.0M — a roughly 26% contraction. Most notably, cash and equivalents fell sharply by approximately 85%, from $27.6M to $4.2M, while operating cash flow dropped to $30.3M, raising questions about near-term liquidity management. The combined picture — growing revenues, rising interest obligations of $37.1M, and a substantially diminished cash position — suggests STKS is navigating meaningful operational and financial headwinds that warrant close monitoring by investors.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-84.9%
$27.6M$4.2M

Cash declined 84.9% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Share Buybacks
Cash Flow
-64.9%
$3.2M$1.1M

Buyback activity reduced 64.9% — capital being redeployed elsewhere or cash conservation underway.

Operating Cash Flow
Cash Flow
-31.4%
$44.2M$30.3M

Operating cash flow fell 31.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Interest Expense
P&L
+28.8%
$28.8M$37.1M

Interest costs rose 28.8% — monitor debt levels and coverage ratio in rising rate environment.

Operating Income
P&L
-25.7%
$10.8M$8.0M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Accounts Receivable
Balance Sheet
+25.2%
$12.3M$15.4M

Receivables grew 25.2% — monitor days sales outstanding for collection efficiency.

Revenue
P&L
+19.7%
$673.3M$805.7M

Revenue growing 19.7% — solid top-line momentum, watch margins for quality of growth.

Current Assets
Balance Sheet
-17.9%
$69.3M$56.9M

Current assets declined 17.9% — monitor working capital adequacy and short-term liquidity.

Inventory
Balance Sheet
-13.1%
$11.3M$9.8M

Inventory reduced 13.1% — lean inventory management or demand outpacing supply.

Gross Profit
P&L
-10.4%
$14.6M$13.0M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-03-10
ADDED
ONE GROUP HOSPITALITY, INC._December 28, 2025 http://xbrl.sec.gov/country/2024#US 0001399520 2025 FY false http://fasb.org/us-gaap/2024#OtherAssetsNoncurrent http://fasb.org/us-gaap/2024#OtherLiabilitiesCurrent http://fasb.org/us-gaap/2024#OtherLiabilitiesNoncurrent ONE GROUP HOSPITALITY, INC.
160000 160000 P3Y P1Y http://fasb.org/us-gaap/2024#AssetImpairmentCharges http://xbrl.sec.gov/country/2024#US 2037-12-31 2045-12-31 The Company is subject to income taxes in the U.S.
federal jurisdiction, and the various states and local jurisdictions in which it operates.
Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply.
The Company's federal tax filings remain subject to examination for federal tax years 2021 through 2024.
The Company's state and local tax filings remain subject to examination for tax years 2020 through 2023.
The amount subject to disallowance is limited to the NOL utilized.
Accordingly, the Company may be subject to examination for prior NOLs generated as such NOLs are utilized.
The Company's foreign income tax returns prior to fiscal year 2021 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.
The term year ended refers to the entire fiscal year unless the context otherwise indicates.
REMOVED
ONE GROUP HOSPITALITY, INC._December 31, 2024 0001399520 2024 FY false http://fasb.org/us-gaap/2023#OtherAssetsNoncurrent http://fasb.org/us-gaap/2023#OtherLiabilitiesCurrent http://fasb.org/us-gaap/2023#OtherLiabilitiesNoncurrent ONE GROUP HOSPITALITY, INC.
The term year ended refers to the entire calendar year unless the context otherwise indicates.
Business Description of the Business We are an international restaurant company that develops, owns and operates, manages, licenses and franchises upscale and polished casual, high-energy restaurants and lounges and provides turn-key food and beverage ( F B ) services and consulting service for hospitality venues including hotels, casinos and other high-end locations.
Turn-key F B services are food and beverage services that can be scaled, customized and implemented by us for the client.
Our vision is to be a global market leader in the hospitality industry by melding high-quality service, ambiance, high-energy and cuisine into one great experience that we refer to as Vibe Dining .
We design all our restaurants, lounges and F B services to create a social dining and high-energy entertainment experience within a destination location.
We believe that this design and operating philosophy separates us from more traditional restaurant and foodservice competitors.
Our F B hospitality clients operate global hospitality brands such as the W Hotel, ME Hotel, Curio by Hilton and Hippodrome Casino.
We opened our first restaurant in January 2004 in New York, New York.
We currently own, operate, manage, license or franchise 166 venues including 30 STKs, 84 Benihanas, 27 Kona Grills and 16 RA Sushis in major metropolitan cities in North America, Europe and the Middle East and 9 F B venues in four hotels and casinos in the United States and Europe.
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