VISNHIGH SIGNALOPERATIONAL10-K

Vistance Networks completed a major corporate restructuring, changing its name from CommScope Holding Company and substantially reducing its revenue base while improving its equity position.

The company appears to have undergone significant downsizing or divestiture activity, with revenue substantially reduced alongside meaningful cuts to operating expenses and inventory levels. The improvement in stockholders' equity from deeply negative territory suggests debt reduction or asset restructuring, though the company remains in negative equity territory, indicating ongoing financial challenges.

Comparing 2026-02-26 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

The financial profile reflects a dramatically smaller operational footprint, with revenue substantially reduced and operating income meaningfully declining despite cost reduction efforts across SG&A expenses and inventory management. The balance sheet shows mixed signals - current assets grew notably and cash increased modestly, while the equity position improved meaningfully from deeply negative levels, though it remains negative at -$1.0B. The overall picture suggests a major corporate restructuring or divestiture that has created a smaller but potentially more focused business entity.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-81.4%
$256.5M$47.6M

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

Stockholders Equity
Balance Sheet
+70.9%
-$3.5B-$1.0B

Equity base grew 70.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
+66.3%
$3.5B$5.8B

Current assets grew 66.3% — improving short-term liquidity or inventory/receivables build.

Inventory
Balance Sheet
-57.9%
$736.8M$310.4M

Inventory drawn down 57.9% — strong sell-through or deliberate destocking; watch for supply constraints.

Revenue
P&L
-54.1%
$4.2B$1.9B

Revenue declined 54.1% — significant demand weakness or market share loss warrants investigation.

Accounts Receivable
Balance Sheet
-48.9%
$685.9M$350.4M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Gross Profit
P&L
-39.4%
$1.6B$955.9M

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

SG&A Expense
P&L
-34.2%
$755.5M$497.4M

SG&A reduced 34.2% — improved cost efficiency or headcount reduction improving operating margins.

Cash & Equivalents
Balance Sheet
+33.5%
$564.9M$754.4M

Cash position surged 33.5% — strong cash generation or capital raise providing significant financial cushion.

Current Liabilities
Balance Sheet
+21.6%
$1.2B$1.5B

Current liabilities rose 21.6% — increased short-term obligations, watch current ratio.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-26
ADDED
Employer Identification No.) 2601 Telecom Parkway Richardson , Texas 75082 (Zip Code) ( 972 ) 952-9700 (Registrant's telephone number, including area code) (Address of principal executive offices) CommScope Holding Company, Inc.
As of February 12, 2026 there were 225,462,013 shares of the registrant s Common Stock outstanding.
Exhibits and Financial Statement Schedules 104 Signatures 109 2 PAR T I Unless the context otherwise requires, references to Vistance Networks, Inc., the Company, Registrant, we, us, or our are to Vistance Networks, Inc.
was incorporated in Delaware on October 22, 2010 as CommScope Holding Company, Inc., and our initial public offering for our common stock was on October 25, 2013.
Effective January 14, 2026, we changed our legal name from CommScope Holding Company, Inc.
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REMOVED
As of February 12, 2025 there were 216,557,148 shares of the registrant s Common Stock outstanding.
Exhibits and Financial Statement Schedules 125 Signatures 131 2 PAR T I Unless the context otherwise requires, references to CommScope Holding Company, Inc., CommScope, the Company, Registrant, we, us, or our are to CommScope Holding Company, Inc.
was incorporated in Delaware on October 22, 2010, and our initial public offering for our common stock was on October 25, 2013.
Our evolution has been driven by technological innovation and strategic acquisitions that expanded our product offerings and complemented our existing solutions.
We are a global provider of infrastructure solutions for communication, data center and entertainment networks.
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