UPSTHIGH SIGNALFINANCIAL10-K

UPST achieved a dramatic turnaround from -$128.6M net loss to $53.6M profit while growing revenue 64% to $1B, but operating cash flow swung negative by $334M.

This represents a remarkable financial transformation with the company reaching profitability and significant scale growth. However, the massive deterioration in operating cash flow despite strong earnings suggests potential working capital issues or changes in business model timing that warrant close scrutiny.

Comparing 2026-02-10 vs 2025-02-14View on EDGAR →
FINANCIAL ANALYSIS

UPST delivered exceptional growth with revenue jumping 64% to $1B and achieving a complete earnings turnaround from -$128.6M loss to $53.6M profit, while net interest income surged 412% indicating expanded balance sheet lending activities. The company strengthened its balance sheet with 26% growth in stockholders' equity to $798.8M and proportional asset/liability expansion. However, the dramatic swing from $186.3M positive to -$147.7M negative operating cash flow despite strong profitability signals potential working capital pressures or business model changes that investors should monitor closely.

FINANCIAL STATEMENT CHANGES
Net Interest Income
P&L
+411.7%
$20.6M$105.6M

Net interest income grew 411.7% — benefiting from rate environment or loan book expansion.

Interest Expense
P&L
+221.8%
$10.8M$34.9M

Interest expense surged 221.8% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
-179.3%
$186.3M-$147.7M

Operating cash flow fell 179.3% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+141.7%
-$128.6M$53.6M

Net income grew 141.7% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+124.7%
-$172.9M$42.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Revenue
P&L
+64%
$636.5M$1.0B

Strong top-line growth of 64% — accelerating demand or successful expansion into new markets.

Capital Expenditure
Cash Flow
-58.5%
$837K$347K

Capex reduced 58.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Stockholders Equity
Balance Sheet
+26.2%
$633.2M$798.8M

Equity base grew 26.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+25.7%
$2.4B$3.0B

Asset base grew 25.7% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+25.5%
$1.7B$2.2B

Liabilities increased 25.5% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-02-10
PRIOR — 2025-02-14
ADDED
As of February 3, 2026 there were 98,061,276 shares of the registrant s common stock outstanding.
We announce material information to the public about us, our products and services and other matters through a variety of means, including SEC filings, press releases, public conference calls, webcasts, the investor relations (ir.upstart.com) and newsroom (upstart.com/news) sections of our website, our X (formerly known as Twitter) account @Upstart, and Paul Gu s X account @paulxgu, in order to achieve broad, non-exclusionary distribution of information to the public and for complying with our disclosure obligations under Regulation FD.
BUSINESS Overview Upstart is the leading artificial intelligence ( AI ) lending marketplace.
We aim to radically reduce the cost and complexity of borrowing for all Americans by using our proprietary AI models to remake the entire lending process.
Founded in 2012, Upstart s marketplace supports unsecured and secured credit products, such as personal loans, auto loans, and home equity lines of credit ( HELOCs ).
+7 more — sign up free →
REMOVED
As of February 6, 2025 there were 93,710,996 shares of the registrant s common stock outstanding.
BUSINESS Overview Upstart is the leading artificial intelligence ( AI ) lending marketplace, connecting millions of consumers to more than 100 banks and credit unions that leverage Upstart s AI models and cloud applications to deliver superior credit products.
Founded in 2012, Upstart s platform includes unsecured and secured credit products, such as personal loans, automotive retail and refinance loans, and home equity lines of credit ( HELOCs ).
Money is a fundamental ingredient of life, and unless you are in the few percent of Americans with significant wealth, the price of borrowing affects you every day.
We leverage AI to more accurately quantify the true risk of a loan.
+7 more — sign up free →
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