WKHSHIGH SIGNALFINANCIAL10-K

Workhorse experienced a severe revenue collapse while simultaneously expanding its business scope from last-mile delivery vehicles to a broader medium-duty electric truck and bus manufacturer.

The dramatic revenue decline signals either a major operational disruption or strategic pivot that has temporarily decimated the company's sales capability. The expanded product positioning suggests management is diversifying beyond their historical last-mile delivery focus, potentially indicating challenges in their core market or pursuit of new growth avenues.

Comparing 2026-03-31 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

Workhorse's financial performance deteriorated substantially, with revenue collapsing to less than $1 million from $10 million in the prior year, while the company meaningfully reduced both SG&A expenses and capital expenditures. Despite the severe revenue decline, losses narrowed across most metrics including net income and operating income, suggesting aggressive cost-cutting measures. The company's balance sheet expanded with both assets and liabilities growing notably, indicating continued investment activity despite operational challenges.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
-92.4%
$10.0M$763K

Revenue declined 92.4% — significant demand weakness or market share loss warrants investigation.

Capital Expenditure
Cash Flow
-85.2%
$4.1M$603K

Capex reduced 85.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Gross Profit
P&L
+57%
-$22.2M-$9.6M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Total Liabilities
Balance Sheet
+51.1%
$49.6M$74.8M

Liabilities grew 51.1% — significant increase in debt or obligations, assess impact on financial flexibility.

R&D Expense
P&L
+43.9%
$9.1M$13.2M

R&D investment increased 43.9% — signals commitment to future product development, though near-term margin impact.

SG&A Expense
P&L
-41.8%
$42.5M$24.7M

SG&A reduced 41.8% — improved cost efficiency or headcount reduction improving operating margins.

Net Income
P&L
+37%
-$101.8M-$64.1M

Net income grew 37% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+35.8%
-$73.9M-$47.4M

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

Total Assets
Balance Sheet
+25.6%
$93.8M$117.9M

Asset base grew 25.6% — expansion through organic growth, acquisitions, or capital deployment.

Operating Cash Flow
Cash Flow
+25.3%
-$47.6M-$35.6M

Operating cash flow grew 25.3% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-31
PRIOR — 2025-03-31
ADDED
( Workhorse , the Company , we , us , or our ) is a North American manufacturer of medium-duty electric trucks and buses.
The company s best-in-class vehicles are designed for last-mile delivery, medium-duty operations, and a growing range of specialized applications.
We are an American-based Original Equipment Manufacturer ( OEM ), and our products are marketed under the Workhorse and Motiv brands.
Our vehicles are assembled in our Union City, IN production facility, or by contract manufacturers, using domestic and globally-sourced components.
We believe our all-electric commercial vehicles offer fleet operators significant benefits, which include: Lower total cost-of-ownership as compared to conventional gas/diesel vehicles; Improved profitability through lower maintenance costs and reduced fuel expenses; and Decreased vehicle emissions and reduced carbon footprint.
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REMOVED
( Workhorse , the Company , we , us , or our ) is an American technology company with a vision to pioneer the transition to zero-emission commercial vehicles.
We are focused on our core competency of bringing our electric delivery vehicle platforms to serve the last mile delivery market.
We are an American-based Original Equipment Manufacturer ( OEM ), and our products are marketed under the Workhorse brand.
All Workhorse last-mile delivery vehicles are assembled in our Union City, IN production facility.
We believe our all-electric commercial vehicles offer fleet operators significant benefits, which include: Lower total cost-of-ownership as compared to conventional gas/diesel vehicles; Improved profitability through lower maintenance costs and reduced fuel expenses; Increased package deliveries per day through use of more efficient delivery methods; Decreased vehicle emissions and reduced carbon footprint; and Improved vehicle safety and operator experience.
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