WRAPHIGH SIGNALFINANCIAL10-K

WRAP showed dramatic financial restructuring with stockholders' equity surging 4496% to $11.5M while current liabilities plummeted 86%, alongside significantly worsening operating losses increasing 75% to -$10.3M.

The massive equity increase and liability reduction suggests major capital raising activity or debt restructuring that fundamentally altered the balance sheet structure. However, the substantially larger net losses and declining operating cash flow indicate the business operations continue to deteriorate despite the improved capital position.

Comparing 2026-03-26 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

The financial picture shows a tale of two stories - a dramatically strengthened balance sheet with equity jumping 4496% and liabilities falling 74%, likely from significant capital raising given the 10% increase in outstanding shares. However, operational performance severely deteriorated with net losses worsening 75% to -$10.3M, operating cash flow declining 27% deeper into negative territory, and R&D expenses collapsing 98% which may signal concerning cuts to future growth investments. This suggests WRAP raised substantial capital to shore up its financial position while struggling operationally with mounting losses.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+4496%
$250K$11.5M

Equity base grew 4496% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Capital Expenditure
Cash Flow
+733.3%
$12K$100K

Capital expenditure jumped 733.3% — major investment cycle underway; assess returns on deployment.

Accounts Receivable
Balance Sheet
+443.3%
$513K$2.8M

Receivables surged 443.3% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

R&D Expense
P&L
-97.6%
$2.3M$56K

R&D spending cut 97.6% — could signal cost discipline or concerning reduction in innovation investment.

Current Liabilities
Balance Sheet
-86.2%
$13.2M$1.8M

Current liabilities reduced — improved short-term financial position and working capital health.

Net Income
P&L
-75.9%
-$5.9M-$10.3M

Net income declined 75.9% — review whether driven by operations, interest costs, or non-recurring items.

Total Liabilities
Balance Sheet
-73.6%
$14.9M$3.9M

Liabilities reduced 73.6% — deleveraging improves balance sheet strength and financial flexibility.

Operating Cash Flow
Cash Flow
-26.6%
-$8.1M-$10.3M

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

Inventory
Balance Sheet
-19.4%
$6.2M$5.0M

Inventory reduced 19.4% — lean inventory management or demand outpacing supply.

Operating Income
P&L
+13.4%
-$15.6M-$13.5M

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

LANGUAGE CHANGES
NEW — 2026-03-26
PRIOR — 2025-03-31
ADDED
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C.
A s of March 23 , 2026 a total of 55,500,054 shares of common stock, par value $0.0001 per share, were outstanding.
Additional discussion of the risks summarized in this risk factor summary, and other risks that we face, can be found under the heading Risk Factors in Part I, Item 1A of this Annual Report on Form 10-K and should be carefully considered, together with other information in this Form 10-K and our other filings with the SEC, before making an investment decision regarding our Common Stock.
Risks Relating to Business and Industry We have a history of operating losses and may never achieve or sustain profitability.
We may need to raise additional capital, which may not be available on favorable terms or at all, and which may cause dilution to our stockholders.
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REMOVED
As of March 25, 2025, 50,494,701 shares of common stock, par value $ 0.0001 per share, were outstanding.
TRADEMARKS, TRADE NAMES AND SERVICE MARKS Our trademarks include Wrap, the Wrap logo, BolaWrap , and Wrap Reality , Intrensic, and Evidence on A Cloud, some of which are registered trademarks in the US and certain other jurisdictions.
BUSINESS Overview We are a global public safety technology and services company that delivers safe and effective policing solutions to law enforcement and security personnel worldwide.
We are leading the movement for safer outcomes by equipping law enforcement with safer, non-painful compliance tools, and immersive training fit for modern society.
The BolaWrap 150 is electronically deployed and is more robust, smaller, lighter and simpler to deploy than the BolaWrap 100 that has since been phased out.
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