XPERHIGH SIGNALFINANCIAL10-K

XPER shows severe financial deterioration with net losses more than tripling to -$56.3M while cash position declined 26% to $96.8M, indicating potential liquidity stress.

The dramatic 302% increase in net losses despite improved operating performance and reduced expenses suggests significant one-time charges or non-operating losses that warrant immediate investigation. The substantial cash burn combined with negative operating cash flow raises concerns about the company's ability to fund operations and execute its strategic pivot to media and entertainment technology.

Comparing 2026-02-26 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

XPER's financial picture shows a company in transition with mixed signals - while operating losses improved 50% and both R&D and SG&A expenses were meaningfully reduced, net losses exploded over 300% indicating major non-operating headwinds. The dramatic improvement in operating cash flow from -$55.3M to just -$0.5M is positive, but the 26% decline in cash reserves to $96.8M combined with the tripling of net losses suggests the company may be burning through resources faster than expected. Overall, the financial metrics point to a company making operational progress but facing significant financial stress that could impact its ability to execute its strategic transformation.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-302.2%
-$14.0M-$56.3M

Net income declined 302.2% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
+99.1%
-$55.3M-$515K

Operating cash flow surged 99.1% — exceptional cash generation, highest quality earnings signal.

Operating Income
P&L
+49.8%
-$87.1M-$43.7M

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

Current Liabilities
Balance Sheet
-40.3%
$185.3M$110.6M

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

Inventory
Balance Sheet
+30.6%
$5.1M$6.7M

Inventory surged 30.6% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

R&D Expense
P&L
-29.4%
$191.4M$135.1M

R&D spending cut 29.4% — could signal cost discipline or concerning reduction in innovation investment.

Cash & Equivalents
Balance Sheet
-25.8%
$130.6M$96.8M

Cash decreased 25.8% — monitor burn rate and upcoming capital needs.

SG&A Expense
P&L
-16.6%
$218.1M$181.9M

SG&A reduced 16.6% — improved cost efficiency or headcount reduction improving operating margins.

Total Liabilities
Balance Sheet
-15.5%
$238.7M$201.8M

Liabilities reduced 15.5% — deleveraging improves balance sheet strength and financial flexibility.

Current Assets
Balance Sheet
-12.3%
$304.9M$267.5M

Current assets declined 12.3% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-27
ADDED
Management's Discussion and Analysis of Financial Condition and Results of Operations 51 Item 7A.
The primary categories by which we classify risks include those related to: (i) our business, (ii) cybersecurity, reliability and data privacy, (iii) intellectual property, (iv) macroeconomic conditions, (v) financial matters, (vi) regulatory and legal matters, (vii) our Separation from Adeia Inc.
(our Former Parent ), and (viii) ownership of our common stock.
Overview We are a leading media and entertainment technology company.
Our technologies are integrated into consumer devices, connected cars, and a variety of media platforms worldwide, enabling our unique audiences to connect with entertainment content in a more intelligent, immersive, and personal way.
+7 more — sign up free →
REMOVED
Management's Discussion and Analysis of Financial Condition and Results of Operations 50 Item 7A.
The primary categories by which we classify risks include those related to: (i) our business, (ii) cybersecurity, reliability and data privacy, (iii) intellectual property, (iv) macroeconomic conditions, (v) financial matters, (vi) regulatory and legal matters, (vii) our Separation from our Former Parent, and (viii) ownership of our common stock.
or foreign taxation laws or regulations; litigation, claims, regulatory inquiries, investigations, and other legal proceedings; evolving state and federal laws and regulations relating to our advertising, marketing and sales directly to consumers; Risks Related to the Separation failure of the Former Parent s distribution (the Distribution ) of 100% of the shares of Xperi s common stock to holders of our Former Parent s common stock upon the spin-off to qualify for non-recognition treatment for U.S.
Overview We are a leading consumer and entertainment technology company.
We believe we create extraordinary experiences at home and on the go for millions of consumers around the world, enabling our unique audiences to connect with content in a more intelligent, immersive, and personal way.
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