TIVCHIGH SIGNALFINANCIAL10-K

TIVC underwent massive balance sheet expansion with assets growing over 1000% while net losses deepened significantly and gross profit collapsed by 99%.

The dramatic asset and cash increase suggests a major capital raise or acquisition, but the deteriorating operational performance (gross profit near zero, widening losses, surging R&D spend) indicates the company is burning through capital rapidly while struggling to generate revenue. The addition of extensive cybersecurity risk management language suggests growing operational complexity that requires investor attention.

Comparing 2026-03-30 vs 2025-03-21View on EDGAR →
FINANCIAL ANALYSIS

TIVC's financials show a company that raised substantial capital (assets up 1026%, cash up 532%) but is experiencing severe operational deterioration with gross profit collapsing 99% to just $2K while R&D expenses more than doubled and net losses widened to $8.9M. The massive liability increase of 2635% alongside declining accounts receivable and minimal gross profit generation signals a company burning cash rapidly despite the recent capital infusion. This financial profile suggests TIVC is in an intensive R&D phase but faces significant execution risks given the poor operational metrics.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+2635.3%
$272K$7.4M

Liabilities grew 2635.3% — significant increase in debt or obligations, assess impact on financial flexibility.

Total Assets
Balance Sheet
+1026%
$2.8M$31.6M

Asset base grew 1026% — expansion through organic growth, acquisitions, or capital deployment.

Cash & Equivalents
Balance Sheet
+531.6%
$2.0M$12.6M

Cash position surged 531.6% — strong cash generation or capital raise providing significant financial cushion.

Current Assets
Balance Sheet
+392.8%
$2.6M$13.0M

Current assets grew 392.8% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
+392%
$3.4M$16.8M

Equity base grew 392% — retained earnings accumulation or equity issuance strengthening the balance sheet.

R&D Expense
P&L
+138.5%
$1.3M$3.1M

R&D investment increased 138.5% — signals commitment to future product development, though near-term margin impact.

Current Liabilities
Balance Sheet
+137.5%
$272K$646K

Current liabilities surged 137.5% — significant near-term obligations; verify ability to meet short-term debt.

Gross Profit
P&L
-99.3%
$287K$2K

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-60.3%
$174K$69K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Net Income
P&L
-57%
-$5.7M-$8.9M

Net income declined 57% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-21
ADDED
false --12-31 FY 2025 true true true false Our management team is primarily responsible for assessing and managing our strategic risk exposures, including material risks from cybersecurity threats, with assistance from third-party service providers.
Management oversees our cybersecurity process on a day-to-day basis, including those described in Risk Management and Strategy above.
Our audit and risk committee is tasked with general oversight of our risk management process, including risks from cybersecurity threats.
Members of management provide periodic briefings to the audit and risk committee of our board of directors regarding our cybersecurity risks and activities, including any recent cybersecurity incidents and related responses, cybersecurity systems testing, activities of third parties, and the like.
In furtherance thereof, the committee is responsible for monitoring and assessing strategic risk exposure.
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REMOVED
As of March 17, 2025, 620,137 shares of the registrant s common stock were outstanding.
and our non-invasive cervical vagus nerve stimulation research; the implementation of our business model and strategic plans for our business and technology; regulatory or legal developments in the United States and other countries; developments or disputes concerning patent applications, issued patents or other proprietary rights; our expectations regarding the effects of a potential recession, market volatility and macroeconomic factors on our business, our suppliers and our customers; and developments and projections relating to our competitors and our industry.
3 In addition, statements that we believe and similar statements reflect our beliefs and opinions on the relevant subject.
4 PA RT I Item 1 Business As used in this Report, unless the context otherwise requires, references to we, us, our, Company, Tivic, and Tivic Health refer to Tivic Health Systems, Inc.
Business Overview Tivic Health is a diversified therapeutics company harnessing the power of the immune and autonomic nervous systems to fight disease and restore health.
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