TRUGHIGH SIGNALFINANCIAL10-K

TRUG experienced severe financial deterioration with operating income declining 190% to -$6.1M and net income dropping 73% to -$15.2M, despite completing a corporate redomestication from Delaware to Nevada.

The dramatic worsening of operating performance, combined with a 35% decline in gross profit and 65% increase in SG&A expenses, indicates fundamental operational challenges that outweigh any potential benefits from the Nevada redomestication. The company appears to be burning through cash at an unsustainable rate, raising questions about its ability to execute its golf technology business model profitably.

Comparing 2026-04-15 vs 2025-04-15View on EDGAR →
FINANCIAL ANALYSIS

TRUG's financial condition deteriorated significantly across profitability metrics, with operating losses tripling to -$6.1M and net losses expanding 73% to -$15.2M, driven by collapsing gross profits (-35%) and ballooning SG&A costs (+65%). However, the company showed some stabilization signs with operating cash flow losses improving 58% to -$1.7M, stockholders' equity turning positive at $4.3M, and total liabilities declining 27% to $15.9M. The mixed signals suggest ongoing operational struggles despite some balance sheet improvements, likely reflecting the transition period following their business combination and redomestication efforts.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+465.4%
$36K$205K

Capital expenditure jumped 465.4% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+192.7%
-$4.6M$4.3M

Equity base grew 192.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
-190.2%
-$2.1M-$6.1M

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

Net Income
P&L
-73.1%
-$8.8M-$15.2M

Net income declined 73.1% — review whether driven by operations, interest costs, or non-recurring items.

SG&A Expense
P&L
+65%
$6.7M$11.0M

SG&A up 65% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Inventory
Balance Sheet
-63.3%
$2.3M$863K

Inventory drawn down 63.3% — strong sell-through or deliberate destocking; watch for supply constraints.

Operating Cash Flow
Cash Flow
+57.5%
-$4.0M-$1.7M

Operating cash flow surged 57.5% — exceptional cash generation, highest quality earnings signal.

Gross Profit
P&L
-34.7%
$14.6M$9.5M

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

Total Liabilities
Balance Sheet
-27.1%
$21.8M$15.9M

Liabilities reduced 27.1% — deleveraging improves balance sheet strength and financial flexibility.

Accounts Receivable
Balance Sheet
-24.2%
$1.4M$1.1M

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-04-15
ADDED
Our Business Our Corporate and Acquisition History We were incorporated on July 8, 2020, as a Delaware corporation and formed for the purpose of effecting a business combination.
On January 31, 2024, we consummated a business combination pursuant to which TruGolf Nevada became our wholly-owned subsidiary, and our name was changed from Deep Medicine Acquisition Corp.
TruGolf Nevada, was formed in 1995, and was a subsidiary of Access Software.
On March 10, 2026, the Company completed its redomestication from a Delaware corporation to a Nevada corporation (the Redomestication ) by filing a certificate of conversion with the Secretary of State of the State of Delaware and articles of conversion with the Nevada Secretary of State.
The Redomestication was approved by the Company s stockholders at the annual meeting held on February 17, 2026.
+7 more — sign up free →
REMOVED
Our Business Our Corporate and Acquisition History TruGolf Nevada, was formed as a Utah corporation on October 4, 1995, under the name TruGolf Incorporated, and was a subsidiary of Access Software.
On June 9, 1999, TruGolf Nevada changed its name to TruGolf, Inc.
Effective on April 26, 2016, TruGolf Nevada filed Articles of Merger with the State of Utah, Department of Commerce, and on April 28, 2016, TruGolf Nevada filed Articles of Merger with the Secretary of State of Nevada, pursuant to which TruGolf, Inc., a Utah corporation, merged with and into TruGolf Nevada, pursuant to a Plan of Merger.
TruGolf Nevada was the surviving corporation and, in connection with the Plan of Merger, TruGolf Nevada affected a four-for-one forward stock split of its outstanding common stock.
(f/k/a Deep Medicine Acquisition Corp.) ( TruGolf , and together with its subsidiaries, the Company ), was incorporated on July 8, 2020, as a Delaware corporation and formed for the purpose of effecting a business combination, with no material operation of its own.
+7 more — sign up free →
MORE FINANCIAL SIGNALS
PNRGHIGHPNRG achieved exceptional profitability improvement with net income surging 2,21...
2026-04-16
BNAIHIGHBNAI underwent a dramatic reverse stock split that reduced share count by 86% wh...
2026-04-16
LAKEHIGHLAKE's financial performance deteriorated significantly with operating losses wo...
2026-04-16
NXXTHIGHNextNRG experienced massive financial deterioration with operating losses explod...
2026-04-16
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →