SUNSHIGH SIGNALFINANCIAL10-K

SUNS completed its spin-off from Advanced Flower Capital Inc. in July 2024, becoming an independent public company with a dramatically altered financial profile including a severe cash position decline.

The spin-off represents a fundamental transformation of the company's structure and operations, with SUNS now operating as a standalone commercial real estate portfolio company. The dramatic reduction in cash reserves from $184.6M to $6.4M raises immediate questions about liquidity management and operational funding capacity post-separation.

Comparing 2026-03-12 vs 2025-03-06View on EDGAR →
FINANCIAL ANALYSIS

The company's balance sheet reflects the major structural changes from the spin-off, with cash reserves declining precipitously by 96.5% to just $6.4M while stockholders' equity grew substantially to $182.0M. Total liabilities decreased meaningfully by 36.9%, and the company achieved notably higher net income performance. The overall picture suggests a leaner capital structure with reduced debt burden but concerning liquidity constraints that will require careful cash management going forward.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-96.5%
$184.6M$6.4M

Cash declined 96.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Net Income
P&L
+76.8%
$6.9M$12.1M

Net income grew 76.8% — bottom-line growth signals improving overall business health.

Stockholders Equity
Balance Sheet
+59.4%
$114.1M$182.0M

Equity base grew 59.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Liabilities
Balance Sheet
-36.9%
$203.4M$128.3M

Liabilities reduced 36.9% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-06
ADDED
The determination of affiliate status is solely for the purpose of this report and shall not be construed as an admission for the purposes of determining affiliate status.
federal income tax purposes; estimates relating to our ability to make distributions to our shareholders in the future; our understanding of our competition; market trends in our industry, interest rates, real estate values, the securities markets or the general economy; we may issue shares of preferred or common stock in the future, which could dilute your percentage ownership of SUNS; use of proceeds of our securities offerings; and litigation, including costs associated with prosecuting or defending claims and any adverse outcomes.
federal income tax purposes for its taxable year ended December 31, 2024, and made its first investment in January 2024.
Spin-Off In July 2024, we separated from Advanced Flower Capital Inc.
The separation was effected by the transfer of AFC s commercial real estate portfolio from AFC to us, and the distribution of all of the outstanding shares of our common stock to all of AFC s stockholders of record (the Distribution ) as of the close of business on July 8, 2024 (the Record Date ).
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REMOVED
Therefore, the aggregate market value of its voting and non-voting common equity held by non-affiliates as of such date was $ 0 .
The registrant s common stock began trading on the Nasdaq Capital Market (the Nasdaq ) on July 10, 2024 under the symbol SUNS.
federal income tax purposes and that made its first investment in January 2024.
(f/k/a AFC Gamma, Inc.) ( AFC or the Former Parent ) announced a plan to separate into two independent, publicly traded companies.
Prior to the Spin-Off (as defined below), the Company held AFC s CRE portfolio as a wholly-owned subsidiary of AFC.
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