TGENHIGH SIGNALFINANCIAL10-K

TGEN's operating cash flow collapsed from positive $4.1M to negative $9.9M while operating losses nearly doubled, despite a significant equity raise that boosted cash reserves.

The dramatic deterioration in operational performance indicates severe business challenges, with the company burning through cash at an accelerated rate despite reducing capital expenditures by over half. While the substantial increase in stockholders' equity and cash suggests recent equity financing provided a lifeline, the underlying business fundamentals have worsened significantly, raising questions about the sustainability of operations without continued external funding.

Comparing 2026-03-19 vs 2025-03-18View on EDGAR →
FINANCIAL ANALYSIS

TGEN experienced a dramatic operational deterioration with operating cash flow swinging $14M negative and operating losses nearly doubling to $8.2M, signaling severe business challenges. However, the company appears to have completed a significant equity raise, evidenced by stockholders' equity doubling to $21.6M, cash increasing 130% to $12.4M, and outstanding shares rising by nearly 5M. The improved balance sheet liquidity provides temporary relief, but the accelerating cash burn and widening losses suggest the company faces fundamental operational issues that may require continued external financing to sustain operations.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-344.1%
$4.1M-$9.9M

Operating cash flow fell 344.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
+130%
$5.4M$12.4M

Cash position surged 130% — strong cash generation or capital raise providing significant financial cushion.

Stockholders Equity
Balance Sheet
+111.6%
$10.2M$21.6M

Equity base grew 111.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
-81.8%
-$4.5M-$8.2M

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

Net Income
P&L
-73.3%
-$4.8M-$8.2M

Net income declined 73.3% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
-58.6%
$969K$401K

Capex reduced 58.6% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Liabilities
Balance Sheet
-44.9%
$16.8M$9.3M

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

Current Assets
Balance Sheet
+30.4%
$22.1M$28.9M

Current assets grew 30.4% — improving short-term liquidity or inventory/receivables build.

Accounts Receivable
Balance Sheet
-29%
$6.0M$4.3M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Total Liabilities
Balance Sheet
-26%
$21.0M$15.5M

Liabilities reduced 26% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-03-19
PRIOR — 2025-03-18
ADDED
As of March 19, 2026, 29,855,229 shares of common stock, $.001 par value per share, of the registrant were issued and outstanding.
Such forward-looking statements include, among other things, demand for our products and services, the availability of incentives, rebates, and tax benefits relating to our products, changes in the regulatory environment relating to our products, competing technological developments, and the availability of financing to fund our operations and growth.
Forward-looking statements are not guarantees of future performance and our actual results may differ significantly from the results discussed in the forward-looking statements.
Management's Discussion and Analysis of Financial Condition and Results of Operations" in this report, as well as other sections in this report that discuss some of the factors that could contribute to these differences.
References in this report to "we," "our," "us," the "Company" and "Tecogen" refer to Tecogen Inc.
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REMOVED
As of March 18, 2025, 24,985,261 shares of common stock, $.001 par value per share, of the registrant were issued and outstanding.
Risk Factors," "Item 7.Management's Discussion and Analysis of Financial Condition and Results of Operations," and "Item 1.
Business, " as well as other sections in this report that discuss some of the factors that could contribute to these differences.
(together with its subsidiaries, we, our, or us, or Tecogen ) designs, manufactures, markets, and maintains high efficiency, ultra-clean cogeneration products including natural gas engine driven combined heat and power, chillers, air conditioning systems, and water heaters for multi-family residential, commercial, recreational and industrial use.
We provide cost efficient, environmentally friendly and reliable products for distributed power generation that deliver substantial energy savings, resiliency from utility power outages, and nearly eliminate criteria pollutants including nitrogen oxide ("NOx") and carbon monoxide ("CO"), significantly reducing customers' carbon footprint.
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