WKHSHIGH SIGNALFINANCIAL10-K

WKHS experienced a catastrophic 92% revenue collapse alongside a massive 554% surge in interest expense, indicating severe operational distress and potential debt restructuring or impairment charges.

The company appears to be in financial crisis with revenue falling from $10M to just $763K while interest expense exploded from $29M to $191M, suggesting either significant debt restructuring, asset impairments, or distressed financing arrangements. Despite improved gross profit margins, the operational pivot from focused last-mile delivery to broader medium-duty applications coincides with this financial deterioration, raising serious questions about business viability.

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

WKHS shows extreme financial distress with revenue collapsing 92% while interest expense increased an extraordinary 554%, likely indicating debt restructuring or significant impairment charges. While the company improved its cash position (+214%) and reduced capital spending by 85%, total debt surged 369% and liabilities increased 51%, creating an unsustainable financial structure. The dramatic reduction in revenue combined with massive interest expense suggests the company is either undergoing significant financial restructuring or facing potential insolvency issues.

FINANCIAL STATEMENT CHANGES
Accounts Receivable
Balance Sheet
+623.5%
$538K$3.9M

Receivables surged 623.5% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Interest Expense
P&L
+553.7%
$29.1M$190.5M

Interest expense surged 553.7% — significant debt increase or rising rates materially impacting earnings.

Total Debt
Balance Sheet
+369.4%
$8.3M$39.0M

Debt increased 369.4% — substantial leverage increase; assess whether deployed for growth or covering losses.

Cash & Equivalents
Balance Sheet
+213.6%
$4.1M$12.9M

Cash position surged 213.6% — strong cash generation or capital raise providing significant financial cushion.

Total Deposits
Balance Sheet
+105.7%
$112K$230K

Deposits grew 105.7% — expanding customer base or increased trust in the institution.

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.

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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