UPXIHIGH SIGNALOPERATIONAL10-K

UPXI has undergone a dramatic business transformation from consumer products to cryptocurrency management, accompanied by massive share dilution (56x increase in shares outstanding) and substantial balance sheet expansion.

This represents a complete pivot from being a consumer products brand owner to operating as a cryptocurrency treasury management company focused on Solana tokens. The 5,655% increase in shares outstanding from 1M to 59M shares suggests massive dilution likely from equity raises to fund this new strategy, which could significantly impact existing shareholders.

Comparing 2025-09-24 vs 2024-12-16View on EDGAR →
FINANCIAL ANALYSIS

The company's balance sheet expanded dramatically with total assets growing 427% to $124M and stockholders' equity surging 1,283% to $90M, likely driven by the new cryptocurrency strategy and equity raises. However, operational performance deteriorated significantly with operating cash flow declining from -$101K to -$8.4M, indicating substantial cash burn during this business transformation. While operating losses improved 44% and the company maintains $7.1M in cash, the massive share dilution and negative cash flow trajectory present concerns about the sustainability of this new cryptocurrency-focused business model.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-8208.6%
-$101K-$8.4M

Operating cash flow fell 8208.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
+1282.7%
$6.5M$90.1M

Equity base grew 1282.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+426.6%
$23.5M$123.8M

Asset base grew 426.6% — expansion through organic growth, acquisitions, or capital deployment.

Current Assets
Balance Sheet
+397.2%
$11.4M$56.8M

Current assets grew 397.2% — improving short-term liquidity or inventory/receivables build.

Current Liabilities
Balance Sheet
+157.3%
$12.7M$32.6M

Current liabilities surged 157.3% — significant near-term obligations; verify ability to meet short-term debt.

Accounts Receivable
Balance Sheet
-74%
$607K$158K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Capital Expenditure
Cash Flow
-58.4%
$933K$388K

Capex reduced 58.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-50.8%
$14.5M$7.1M

Cash declined 50.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Income
P&L
+44.4%
-$22.5M-$12.5M

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

Net Income
P&L
+42.2%
-$23.7M-$13.7M

Net income grew 42.2% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2025-09-24
PRIOR — 2024-12-16
ADDED
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
As of September 23, 2025, the registrant had 58,888,756 shares of common stock, par value $0.00001 per share, outstanding.
The Company has seven active subsidiaries that are part of the Company.
DESCRIPTION OF BUSINESS Our Company We are in the cryptocurrency industry and the management of cash assets through a cryptocurrency portfolio, primarily focused in Solana tokens and staking of those tokens.
We continue to be a brand owner specializing in the development, manufacturing, and distribution of consumer products.
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REMOVED
As of December 16, 2024, the registrant had 1,040,924 shares of common stock, par value $0.001 per share, outstanding.
a Florida corporation Infusionz LLC, a Colorado limited liability company Interactive Offers, LLC, a Delaware limited liability company In addition, the Company has six wholly owned subsidiaries that had no activity during the years ended June 30, 2024 and 2023.
All of the entities were dissolved or canceled as of June 30, 2024.
DESCRIPTION OF BUSINESS Our Company Upexi is a brand owner specializing in the development, manufacturing, and distribution of consumer products.
We are launching this new brand in October of 2024 with several innovative products to follow.
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