ZSTKHIGH SIGNALOPERATIONAL10-K

Flora Growth Corp. has rebranded to ZeroStack Corp., indicating a complete business transformation away from cannabis operations.

The name change from Flora Growth to ZeroStack, combined with the removal of cannabis-related risk factor language, suggests a fundamental pivot in business model and industry focus. This represents a major strategic shift that could significantly alter the company's risk profile, regulatory environment, and market positioning for investors.

Comparing 2026-02-27 vs 2025-03-24View on EDGAR →
FINANCIAL ANALYSIS

The financial results show a company in significant transition, with revenue declining 40% to $35.7M and gross profit substantially reduced to $1.6M from $12.5M in the prior year. While net losses improved meaningfully to $15.9M, operating cash flow deteriorated further to negative $8.7M, and current assets contracted substantially alongside reduced liabilities, suggesting both downsizing operations and debt reduction during this apparent business transformation.

FINANCIAL STATEMENT CHANGES
Gross Profit
P&L
-86.8%
$12.5M$1.6M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Accounts Receivable
Balance Sheet
-73.9%
$3.1M$799K

Receivables declined — improved collection efficiency or conservative revenue recognition.

Operating Cash Flow
Cash Flow
-72.4%
-$5.0M-$8.7M

Operating cash flow fell 72.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+72.1%
-$57.0M-$15.9M

Net income grew 72.1% — bottom-line growth signals improving overall business health.

Inventory
Balance Sheet
-67.1%
$5.8M$1.9M

Inventory drawn down 67.1% — strong sell-through or deliberate destocking; watch for supply constraints.

Current Assets
Balance Sheet
-55.9%
$19.8M$8.7M

Current assets declined 55.9% — monitor working capital adequacy and short-term liquidity.

Current Liabilities
Balance Sheet
-54.2%
$18.8M$8.6M

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

Revenue
P&L
-40%
$59.5M$35.7M

Revenue declined 40% — significant demand weakness or market share loss warrants investigation.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-03-24
ADDED
Commission file number 001-40397 ___________________________ ZeroStack Corp.
As of February 23, 2026, the registrant had 2,430,808 shares of its common stock, no par value ("Common Shares") outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 49 Item 7A.
4 PART I Unless the context otherwise requires, all references in this Annual Report to the "Company," "ZeroStack," "we," "us," "our," and similar references refer to ZeroStack Corp.
(formerly Flora Growth Corp.) was incorporated as Flora Growth Corp.
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REMOVED
Commission file number 001-40397 ___________________________ Flora Growth Corp.
As of March 22, 2025, the registrant h ad 19,435,642 share s of its common stock, no par value ("Common Shares") outstanding.
Management's Discussion and Analysis of Financial Condition and Results of Operations 48 Item 7A.
These risk factors include, but are not limited to: limited operating history and net losses; changes in cannabis laws, regulations and guidelines, including stop sale orders; decrease in demand for cannabis and derivative products due to certain research findings, proceedings, or negative media attention; unfavorable tax treatment under U.S.
federal income tax law for being a cannabis business; adverse U.S.
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