TACHMEDIUM SIGNALFINANCIAL10-Q

TACH's cash position declined from $951K to $860K over the quarter while the company remains pre-operational, though net income surged 103% to $5.3M.

The company appears to be in a pre-revenue development phase with improving profitability metrics but declining liquidity as cash burns through operations. The dramatic 96% reduction in current liabilities alongside doubled net income suggests potential one-time gains or liability settlements that may not be recurring.

Comparing 2025-11-13 vs 2025-08-18View on EDGAR →
FINANCIAL ANALYSIS

TACH experienced mixed financial performance with net income doubling to $5.3M while operating losses deepened significantly from -$25K to -$178K, indicating the income gains were likely non-operational. The company's cash position weakened from $951K to $860K amid negative operating cash flows of -$537K, though a massive 96% reduction in current liabilities from $816K to $31K substantially improved the balance sheet liquidity profile. Overall, the financial picture suggests a pre-operational company managing through development phase cash burn while benefiting from significant non-operating gains and liability reductions.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-615.5%
-$25K-$178K

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

Net Income
P&L
+102.7%
$2.6M$5.3M

Net income grew 102.7% — bottom-line growth signals improving overall business health.

Current Liabilities
Balance Sheet
-96.2%
$816K$31K

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

Operating Cash Flow
Cash Flow
-20.6%
-$445K-$537K

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2025-11-13
PRIOR — 2025-08-18
ADDED
As of September 30, 2025, the Company had not yet commenced operations.
Liquidity and Capital Sources As of September 30, 2025 and December 31, 2024, the Company had cash balances of $ 859,596 and $ 25,000 , respectively.
The working capital was a surplus of $ 937,584 as of September 30, 2025, and a deficit of $ 548,570 as of December 31, 2024, excluding deferred offering costs.
Net Income (Loss) per Ordinary Share Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding during the period.
As a result, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented.
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REMOVED
As of June 30, 2025, the Company had not yet commenced operations.
Liquidity and Capital Sources As of June 30, 2025, and December 31, 2024, the Company had cash balances of $ 951,408 and $ 25,000 , respectively.
The working capital was a surplus of $ 1,060,324 as of June 30, 2025, and a deficit of $ 548,570 as of December 31, 2024, excluding deferred offering costs.
Net Loss per Ordinary Share Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period.
As a result, diluted net loss per ordinary share is the same as basic net loss per ordinary share for the periods presented.
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