USBCHIGH SIGNALFINANCIAL10-K

USBC reported a dramatic 85.5% collapse in R&D spending alongside severe cash depletion and significant asset base contraction during its fiscal year-end transition period.

The massive reduction in R&D spending from $1.8M to $254K suggests the company may be cutting core innovation capabilities to preserve cash, which is particularly concerning for a fintech company that likely depends on technology development for competitive advantage. The combination of deteriorating cash position, widening losses, and operational cost-cutting indicates potential financial distress that could impact the company's ability to execute its business strategy.

Comparing 2026-03-25 vs 2025-12-19View on EDGAR →
FINANCIAL ANALYSIS

USBC's financials show a company under severe financial pressure, with cash plummeting 53.5% to just $4.1M while net losses worsened to $27.5M despite the dramatic R&D cuts. The 25% decline in total assets and 16% drop in stockholders' equity, coupled with a 71% increase in debt, indicates significant balance sheet deterioration. While operating cash flow improved by 39%, this appears driven more by aggressive cost-cutting than operational improvements, creating concerns about the sustainability of the business model and the company's ability to fund operations and growth initiatives.

FINANCIAL STATEMENT CHANGES
R&D Expense
P&L
-85.5%
$1.8M$254K

R&D spending cut 85.5% — could signal cost discipline or concerning reduction in innovation investment.

Total Debt
Balance Sheet
+71%
$755K$1.3M

Debt increased 71% — substantial leverage increase; assess whether deployed for growth or covering losses.

Total Liabilities
Balance Sheet
-56.6%
$28.0M$12.1M

Liabilities reduced 56.6% — deleveraging improves balance sheet strength and financial flexibility.

Cash & Equivalents
Balance Sheet
-53.5%
$8.8M$4.1M

Cash declined 53.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
+39%
-$7.6M-$4.6M

Operating cash flow surged 39% — exceptional cash generation, highest quality earnings signal.

Current Assets
Balance Sheet
-30.4%
$9.8M$6.8M

Current assets declined 30.4% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-25.1%
$125.1M$93.7M

Total assets contracted 25.1% — asset sales, write-downs, or balance sheet optimization underway.

Net Income
P&L
-24.1%
-$22.1M-$27.5M

Net income declined 24.1% — review whether driven by operations, interest costs, or non-recurring items.

Interest Expense
P&L
-21.6%
$1.5M$1.2M

Interest expense declined — debt repayment or refinancing at lower rates improving earnings quality.

Stockholders Equity
Balance Sheet
-16%
$97.1M$81.5M

Equity decreased 16% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-25
PRIOR — 2025-12-19
ADDED
As of March 24, 2026, there were a total of 388,144,429 shares of the registrant s common stock issued and outstanding.
Securities and Exchange Commission within 120 days after December 31, 2025.
changed its fiscal year end from September 30 to December 31 to better align the Company s financial reporting calendar with its operating cycle, internal budgeting and financial planning process, and to improve comparability with industry peers that report on a calendar-year basis.
As a result, this Transition Report on Form 10-K covers the three-month transition period from October 1, 2025 through December 31, 2025 (the Transition Period ).
Following the Transition Period, the Company will report its operating results on a calendar-year basis, beginning with the fiscal year ending December 31, 2026.
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REMOVED
As of December 18, 2025, there were a total of 388,143,679 shares of the registrant s common stock issued and outstanding.
Corporate History and Development Until August 2025, we operated under the name Know Labs, Inc.
Following the closing of the capital investment by Goldeneye, we changed our corporate name to USBC, Inc.
In October 2025, we entered into a collaboration with Uphold HQ Inc.
( Vast Bank ), which will serve as the initial issuing bank for our tokenized-deposit offering.
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