TOMZHIGH SIGNALFINANCIAL10-K

TOMZ experienced severe financial deterioration with cash reserves collapsing to just $665K from $5.3M and stockholders' equity falling to $589K.

The company's financial position has deteriorated dramatically, with cash and equivalents declining 87.5% to a critically low level that raises immediate liquidity concerns. Combined with an 85.6% drop in stockholders' equity and a 27.2% revenue decline, these changes suggest the company may face significant operational challenges and potential going-concern issues.

Comparing 2026-03-31 vs 2025-04-14View on EDGAR →
FINANCIAL ANALYSIS

TOMZ's financial statements reveal a company under severe stress, with cash reserves plummeting to just $665K and stockholders' equity collapsing to $589K, representing declines of over 85% in both critical metrics. Revenue declined 27.2% to $5.6M while operating cash flow remained negative at -$1.2M, though this showed modest improvement from the prior period. The company reduced total debt by 37.3% and dramatically cut capital expenditures by over 95%, suggesting aggressive cash preservation measures, but the overall picture indicates a business facing serious financial distress.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-95.2%
$108K$5K

Capex reduced 95.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-87.5%
$5.3M$665K

Cash declined 87.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-85.6%
$4.1M$589K

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Accounts Receivable
Balance Sheet
-63.4%
$1.9M$689K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Total Debt
Balance Sheet
-37.3%
$5.0M$3.1M

Debt reduced 37.3% — deleveraging strengthens balance sheet and reduces financial risk.

Current Assets
Balance Sheet
-35.5%
$6.5M$4.2M

Current assets declined 35.5% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-27.4%
$9.7M$7.0M

Total assets contracted 27.4% — asset sales, write-downs, or balance sheet optimization underway.

Revenue
P&L
-27.2%
$7.7M$5.6M

Revenue softened 27.2% — monitor whether this is cyclical or structural.

Inventory
Balance Sheet
-18.2%
$3.6M$2.9M

Inventory reduced 18.2% — lean inventory management or demand outpacing supply.

Operating Cash Flow
Cash Flow
+16.9%
-$1.4M-$1.2M

Operating cash flow grew 16.9% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-04-14
ADDED
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
As of March 20, 2026, the registrant had 20,540,539 shares of common stock outstanding.
Cybersecurity 19 2 Properties 20 3 Legal Proceedings 20 4 Mine Safety Disclosures 20 PART II 5 Market for Registrant s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 21 6 Reserved 21 7 Management s Discussion and Analysis of Financial Condition and Results of Operations 21 7A.
("TOMI," "we," "our," or the "Company") is a global provider of disinfection and decontamination solutions, offering environmentally friendly products and services for indoor air and surface treatment.
Our flagship product line, SteraMist uses our patented Binary Ionization Technology ( BIT ) to deliver a low-concentration (7.8%) hydrogen peroxide-based fog or mist that effectively treats all indoor environments and surface areas.
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REMOVED
As of April 8, 2025, the registrant had 20,015,205 shares of common stock outstanding.
Market for Registrant s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 27 6.
Management s Discussion and Analysis of Financial Condition and Results of Operations 27 7A.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 42 9A.
Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 51 13.
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