XWELHIGH SIGNALFINANCIAL10-K

XWELL experienced severe financial deterioration with stockholders' equity plummeting to -$22.3M from -$788K while simultaneously increasing share buybacks by 204% to $23.8M.

The company is burning through capital at an alarming rate, with the massive increase in share buybacks occurring precisely when the balance sheet shows severe distress. This creates serious questions about capital allocation decisions and the company's ability to continue operations given the deteriorating financial position.

Comparing 2026-04-01 vs 2025-04-15View on EDGAR →
FINANCIAL ANALYSIS

XWELL's financial position deteriorated dramatically across all key metrics, with total assets declining 56% to $11.2M, current assets falling 62% to $5.9M, and cash dropping 43% to $2.6M while current liabilities increased 40%. Most concerning is the 2,725% deterioration in stockholders' equity to -$22.3M combined with a 204% surge in share buybacks to $23.8M, suggesting poor capital allocation during financial distress. The overall picture signals potential liquidity concerns and raises serious going-concern questions for investors.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
-2725.1%
-$788K-$22.3M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Share Buybacks
Cash Flow
+204%
$7.8M$23.8M

Share repurchases increased 204% — management returning capital, signals confidence in intrinsic value.

Capital Expenditure
Cash Flow
+66.2%
$1.8M$3.0M

Capital expenditure jumped 66.2% — major investment cycle underway; assess returns on deployment.

Current Assets
Balance Sheet
-61.5%
$15.3M$5.9M

Current assets declined 61.5% — monitor working capital adequacy and short-term liquidity.

Interest Expense
P&L
+58.7%
$1.8M$2.9M

Interest expense surged 58.7% — significant debt increase or rising rates materially impacting earnings.

R&D Expense
P&L
-56.7%
$2.1M$889K

R&D spending cut 56.7% — could signal cost discipline or concerning reduction in innovation investment.

Total Assets
Balance Sheet
-55.8%
$25.4M$11.2M

Total assets contracted 55.8% — asset sales, write-downs, or balance sheet optimization underway.

Cash & Equivalents
Balance Sheet
-42.5%
$4.5M$2.6M

Cash declined 42.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Current Liabilities
Balance Sheet
+39.8%
$9.2M$12.9M

Current liabilities surged 39.8% — significant near-term obligations; verify ability to meet short-term debt.

Total Debt
Balance Sheet
-36.6%
$5.7M$3.6M

Debt reduced 36.6% — deleveraging strengthens balance sheet and reduces financial risk.

LANGUAGE CHANGES
NEW — 2026-04-01
PRIOR — 2025-04-15
ADDED
As of March 26, 2026, 7,926,766 shares of the registrant s common stock are outstanding.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 50 PART III 51 ITEM 10.
BUSINESS Overview XWELL is a global wellness organization dedicated to delivering restorative and health-focused services to travelers through its three reportable operating segments: XpresSpa , XpresTest , and Naples Wax Center .
As of December 31, 2025, there were 16 domestic XpresSpa locations in total.
The Company also had 9 international locations operating as of December 31, 2025, including 2 XpresSpa locations in the Dubai International Airport in the United Arab Emirates, 1 XpresSpa location in the Zayad International Airport in Abu Dhabi, United Arab Emirates, 2 XpresSpa locations in the Schiphol Amsterdam Airport in the Netherlands and 4 XpresSpa locations in the Istanbul Airport in Turkey.
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REMOVED
As of April 11, 2025, 5,261,024 shares of the registrant s common stock are outstanding.
CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 45 PART III 46 ITEM 10.
BUSINESS Overview XWELL is a global wellness company operating multiple brands and focused on bringing restorative, regenerative and reinvigorating products and services to travelers.
As of December 31, 2024, there were 18 domestic XpresSpa locations in total comprised of 17 Company-owned locations and one franchise.
The Company also had 10 international locations operating as of December 31, 2024, including two XpresSpa locations in the Dubai International Airport in the United Arab Emirates, one XpresSpa location in the Zayad International Airport in Abu Dhabi, United Arab Emirates, three XpresSpa locations in the Schiphol Amsterdam Airport in the Netherlands and four XpresSpa locations in the Istanbul Airport in Turkey.
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