WHGMEDIUM SIGNALMANAGEMENT10-K

WHG has restructured its subsidiary definitions and organizational language while delivering strong operational improvements with operating income surging 499% to $5.0M.

The language changes suggest organizational restructuring around how WHG defines and presents its subsidiary relationships, particularly with Salient Advisors and Broadmark now being described differently in the corporate structure. Despite slight AUM decline from $16.6B to $16.5B, the company achieved dramatic operational leverage with operating income increasing nearly 5x, indicating improved cost management or revenue quality.

Comparing 2026-03-04 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

WHG demonstrated strong operational performance with operating income surging 499% to $5.0M and net income more than doubling to $7.1M, while building cash reserves that increased 39% to $26.2M. However, the company experienced some operational headwinds with accounts receivable declining 28% and operating cash flow dropping 10% to $18.9M, suggesting potential collection issues or revenue timing differences. Overall, the financial picture shows a company achieving better profitability and liquidity despite some working capital challenges.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+499.2%
$830K$5.0M

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

Net Income
P&L
+220.1%
$2.2M$7.1M

Net income grew 220.1% — bottom-line growth signals improving overall business health.

Net Interest Income
P&L
-66%
$103K$35K

Net interest income declined 66% — margin compression from rate changes or funding cost increases.

Cash & Equivalents
Balance Sheet
+39.3%
$18.8M$26.2M

Cash position surged 39.3% — strong cash generation or capital raise providing significant financial cushion.

Total Liabilities
Balance Sheet
+28.6%
$27.7M$35.6M

Liabilities increased 28.6% — monitor debt-to-equity ratio and interest coverage.

Accounts Receivable
Balance Sheet
-28.3%
$13.2M$9.4M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Assets
Balance Sheet
+24.1%
$58.2M$72.2M

Current assets grew 24.1% — improving short-term liquidity or inventory/receivables build.

Capital Expenditure
Cash Flow
-21.1%
$109K$86K

Capex reduced 21.1% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-10.4%
$21.1M$18.9M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-03-04
PRIOR — 2025-03-05
ADDED
("Salient Advisors") and Broadmark Asset Management LLC ("Broadmark"), (each of which is a registered investment adviser ("RIA") registered with the Securities and Exchange Commission ("SEC"), and Salient Capital, L.P., ("SCLP") an SEC-registered broker-dealer and Financial Industry Regulatory Authority ("FINRA") member, collectively referred to hereinafter together as "Westwood Management") and Westwood Trust.
Westwood Management and Westwood Trust collectively had AUM of approximately $16.5 billion and AUA of approximately $0.9 billion at December 31, 2025.
Our common stock is listed on the New York Stock Exchange under the ticker symbol "WHG." We are a holding company whose principal assets consist of the capital stock and ownership interests of our operating subsidiaries, primarily Westwood Management and Westwood Trust.
Strategic Investments Over the past several years we have made a number of strategic investments, including investments in Vista Bancshares, Inc.
("Vista"), Westwood Hospitality Fund I, LLC ("Westwood Hospitality"), the TXSE Group Inc.
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REMOVED
and Broadmark Asset Management LLC (each of which is a registered investment adviser ("RIA") registered with the Securities and Exchange Commission ("SEC"), and Salient Capital, L.P., SEC-registered broker-dealer and Financial Industry Regulatory Authority ("FINRA") member, collectively referred to hereinafter together as "Westwood Management") and Westwood Trust ("Westwood Wealth Management").
Westwood Management and Westwood Trust collectively had AUM of approximately $16.6 billion and AUA of approximately $1.0 billion at December 31, 2024.
Our common stock is listed on the New York Stock Exchange under the ticker symbol "WHG." We are a holding company whose principal assets consist of the capital stock and ownership interests of our operating subsidiaries, primarily Westwood Management, Westwood Trust and Broadmark Asset Management, LLC ("Broadmark").
During 2022 we acquired the asset management business of Salient Partners, L.P.
As part of the Salient Acquisition we also acquired Salient Capital, L.P.
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