XWINHIGH SIGNALMANAGEMENT10-K

XWIN underwent a corporate name change from Nova LifeStyle Inc. to XMAX Inc. while dramatically expanding its share count from 13.2 million to 47.2 million shares outstanding.

The massive dilution of shares outstanding (increasing by over 250%) combined with the corporate rebranding suggests significant structural changes that could substantially impact existing shareholders. The company appears to be repositioning itself strategically, but the dilution raises concerns about shareholder value preservation during this transition.

Comparing 2026-04-15 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

The company showed meaningful improvement in operational metrics, with operating cash flow losses substantially reduced and operating income losses notably improving. Current assets grew to $11.8M while current liabilities declined significantly to $2.4M, strengthening the balance sheet position. However, the dramatic share count expansion overshadows these operational improvements and represents the most material development for investors to monitor.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+68%
-$1.4M-$446K

Operating cash flow surged 68% — exceptional cash generation, highest quality earnings signal.

Operating Income
P&L
+64%
-$5.4M-$1.9M

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

Capital Expenditure
Cash Flow
+61%
$9K$14K

Capital expenditure jumped 61% — major investment cycle underway; assess returns on deployment.

Current Liabilities
Balance Sheet
-58.9%
$5.8M$2.4M

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

Current Assets
Balance Sheet
+48.6%
$7.9M$11.8M

Current assets grew 48.6% — improving short-term liquidity or inventory/receivables build.

Net Income
P&L
+38.5%
-$5.6M-$3.4M

Net income grew 38.5% — bottom-line growth signals improving overall business health.

R&D Expense
P&L
-35.9%
$3.1M$2.0M

R&D spending cut 35.9% — could signal cost discipline or concerning reduction in innovation investment.

Inventory
Balance Sheet
-23.4%
$2.8M$2.2M

Inventory reduced 23.4% — lean inventory management or demand outpacing supply.

Total Liabilities
Balance Sheet
+11.7%
$6.8M$7.6M

Liabilities increased 11.7% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-04-15
PRIOR — 2025-03-31
ADDED
As of April 10, 2026, there were 47,206,227 shares of common stock outstanding.
Auditor Firm ID: 6907 Auditor Name: Enrome, LLP Auditor Location: Singapore XMAX INC.
As used in this report, XMAX , XWIN , Nova LifeStyle , Nova, the Company, we, our and similar terms refer to XMAX Inc.
and Stevens Resources, Inc, is a U.S.-headquartered innovative designer and distributor of contemporary styled residential and commercial furniture incorporated into a dynamic marketing and sales platform offering retail as well as online selection and global purchase fulfillment.
The Company s family of brands includes Nova LifeStyle, Diamond Sofa ( www.diamondsofa.com ) and Nova Living.
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REMOVED
As of March 28, 2025, there were 13,207,322 shares of common stock outstanding.
Auditor Firm ID: 6907 Auditor Name: Enrome, LLP Auditor Location: Singapore NOVA LIFESTYLE, INC.
As used in this report, Nova LifeStyle, Nova, the Company, we, our and similar terms refer to Nova LifeStyle, Inc.
( Nova LifeStyle or the Company ) is a U.S.-headquartered innovative designer and marketer of contemporary styled residential and commercial furniture formerly known as Stevens Resources, Inc.
On September 5, 2023, Nova LifeStyle, Inc., a Nevada corporation (the Company ) filed the Certificate of Change (the Amendment ) with the Secretary of State for the State of Nevada to amend its Articles of Incorporation to increase the amount of authorized shares of its common stock, par value $0.001 per share, from 3,000,000 to 250,000,000.
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