SUNSHIGH SIGNALFINANCIAL10-K

SUNS experienced a dramatic 96.5% cash decline to just $6.4M while operating cash flow turned severely negative, despite strong revenue growth following its spin-off from Advanced Flower Capital.

The massive cash burn and negative operating cash flow of -$3.4M raises immediate liquidity concerns for this newly independent REIT, particularly given the company only has $6.4M in cash remaining. While the spin-off appears to have been completed successfully with SUNS now trading independently on NASDAQ, the severe deterioration in cash position requires urgent monitoring of the company's ability to fund operations and meet obligations.

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

SUNS delivered strong operational growth with revenue doubling to $21.6M and net income increasing 77% to $12.1M, while stockholders' equity grew 59% to $182.0M and total liabilities decreased 37%. However, these positive metrics are overshadowed by a catastrophic 96.5% decline in cash to just $6.4M and operating cash flow turning deeply negative at -$3.4M. This dramatic cash deterioration, despite profitable operations, suggests significant working capital challenges or one-time spin-off related cash outflows that pose immediate liquidity risks for the newly independent company.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-309.1%
$1.6M-$3.4M

Operating cash flow fell 309.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Revenue
P&L
+103%
$10.6M$21.6M

Strong top-line growth of 103% — accelerating demand or successful expansion into new markets.

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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