SWBIHIGH SIGNALFINANCIAL10-K

SWBI experienced a dramatic deterioration in cash generation with operating cash flow collapsing from $106.7M to negative $7.2M while net income plunged 66%.

This represents a fundamental shift in the company's financial performance, with cash burn replacing strong cash generation in a single year. The combination of negative operating cash flow, sharply lower profitability, and reduced cash reserves raises immediate concerns about near-term financial sustainability and operational efficiency.

Comparing 2025-06-20 vs 2024-06-20View on EDGAR →
FINANCIAL ANALYSIS

SWBI's financial profile deteriorated significantly with operating cash flow turning negative (-$7.2M vs. +$106.7M), net income dropping 66% to $13.4M, and cash reserves falling 58% to $25.2M. While the company reduced capital expenditures by 76% and current liabilities by 31%, the massive inventory build-up (+37.7%) combined with negative cash generation and continued share buybacks suggests potential working capital management issues. The overall picture signals a company facing operational headwinds with weakening cash generation capability despite attempts to preserve liquidity through reduced capex spending.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+149.4%
$10.2M$25.5M

Share repurchases increased 149.4% — management returning capital, signals confidence in intrinsic value.

Operating Cash Flow
Cash Flow
-106.8%
$106.7M-$7.2M

Operating cash flow fell 106.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Capital Expenditure
Cash Flow
-76.2%
$90.8M$21.6M

Capex reduced 76.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Net Income
P&L
-66.1%
$39.6M$13.4M

Net income declined 66.1% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-58.5%
$60.8M$25.2M

Cash declined 58.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Income
P&L
-46.7%
$44.8M$23.9M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Inventory
Balance Sheet
+37.7%
$63.0M$86.7M

Inventory surged 37.7% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

R&D Expense
P&L
+31.7%
$7.3M$9.6M

R&D investment increased 31.7% — signals commitment to future product development, though near-term margin impact.

Current Liabilities
Balance Sheet
-31.1%
$96.7M$66.6M

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

Interest Expense
P&L
+21%
$11.3M$13.7M

Interest costs rose 21% — monitor debt levels and coverage ratio in rising rate environment.

LANGUAGE CHANGES
NEW — 2025-06-20
PRIOR — 2024-06-20
ADDED
As of June 18, 2025, there were 44,309,940 sh ares of the registrant s common stock outstanding at a par value of $.001 per share.
Auditor Firm Id: 185 Auditor Name: KPMG LLP Auditor Location: Nashville, TN, USA SMITH WESSON BRANDS, INC.
This Annual Report on Form 10-K also may contain trademarks and trade names of other companies.
Risk Factors Summary Our business, operating results, and financial condition may be materially and adversely affected by the nature and impact of certain risks.
Set forth below is a summary list of the principal risk factors as of the date of the filing of this Annual Report on Form 10-K.
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REMOVED
As of June 18, 2024, there were outstanding 45,559,503 shares of the registrant s Common Stock, par value $.001 per share.
Auditor Firm Id: 34 Auditor Name: Deloitte Touche LLP Auditor Location: Hartford, CT, USA SMITH WESSON BRANDS, INC.
This report also may contain trademarks and trade names of other companies.
We manufacture our products at our facilities in Springfield, Massachusetts; Houlton, Maine; Deep River, Connecticut; and Maryville, Tennessee.
We also sell our manufacturing services to other businesses to attempt to level-load our factories.
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