VSTDHIGH SIGNALFINANCIAL10-K

VSTD shows a dramatic 90% collapse in stockholders' equity to just $255K despite 39% revenue growth, signaling severe financial distress.

The company's equity has virtually evaporated from $2.7M to $255K while total liabilities surged 67% to $17.3M, creating an extremely precarious capital structure. This represents a fundamental deterioration in the company's financial foundation that threatens its ability to continue operations and access capital markets.

Comparing 2025-03-27 vs 2024-04-01View on EDGAR →
FINANCIAL ANALYSIS

While VSTD achieved strong 39% revenue growth to $12.8M and dramatically improved operating cash flow from -$4.6M to positive $875K, the company faces a severe balance sheet crisis with stockholders' equity collapsing 90% to just $255K and total liabilities ballooning 67% to $17.3M. Current liabilities nearly doubled to $6.0M while interest expense increased 147%, indicating mounting debt service pressure. Despite operational improvements in cash generation and reduced capital expenditures, the balance sheet deterioration suggests the company may struggle to meet its obligations and finance future growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+147.1%
$88K$218K

Interest expense surged 147.1% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
+119.1%
-$4.6M$875K

Operating cash flow surged 119.1% — exceptional cash generation, highest quality earnings signal.

Inventory
Balance Sheet
+90.9%
$73K$139K

Inventory surged 90.9% — growing significantly faster than typical sales pace; potential demand softening or supply chain overcorrection.

Stockholders Equity
Balance Sheet
-90.4%
$2.7M$255K

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Liabilities
Balance Sheet
+84.8%
$3.3M$6.0M

Current liabilities surged 84.8% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+67.1%
$10.4M$17.3M

Liabilities grew 67.1% — significant increase in debt or obligations, assess impact on financial flexibility.

Capital Expenditure
Cash Flow
-48.2%
$1.5M$762K

Capex reduced 48.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Revenue
P&L
+39.3%
$9.2M$12.8M

Strong top-line growth of 39.3% — accelerating demand or successful expansion into new markets.

Total Assets
Balance Sheet
+35%
$13.0M$17.6M

Asset base grew 35% — expansion through organic growth, acquisitions, or capital deployment.

Operating Income
P&L
+27.3%
-$3.5M-$2.6M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2025-03-27
PRIOR — 2024-04-01
ADDED
The registrant had 1,332,145 shares of class A common stock outstanding, and 100,000 shares of class B common stock outstanding as of March 25, 2025.
The number of authorized shares of Common Stock and number of authorized shares of our Class B common stock were not changed.
Our average unit volume ( AUV , as defined herein) was $1.1 million in 2023 and $1.0 million in 2024.
Properties As of December 31, 2024, we operated twelve (12) restaurants in California and one location under construction.
We also operated three restaurants in Las Vegas since April 2024.
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REMOVED
The registrant had 1,230,246 shares of class A common stock outstanding, and 100,000 shares of class B common stock outstanding as of December 31, 2023.
The number of authorized shares of Common Stock and number of authorized, issued, and outstanding shares of the preferred stock were not changed.
Our average unit volume ( AUV , as defined herein) was $1.2 million in 2022 and $1.1 million in 2023.
Properties As of December 31, 2023, we operated ten restaurants in California and opened one new location in February 2024 in California.
We are obligated under non-cancelable leases for the majority of our restaurants, as well as our corporate offices.
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