Emerson Radio Corp. Files 10-Q/A for Q3 2023

Ticker: MSN · Form: 10-Q/A · Filed: 2024-06-26T00:00:00.000Z

Sentiment: neutral

Topics: amended-filing, quarterly-report, financials

TL;DR

Emerson Radio Corp. filed an amended 10-Q for Q3 2023. Check financials.

AI Summary

Emerson Radio Corp. filed a 10-Q/A on June 26, 2024, for the period ending December 31, 2023. The filing pertains to their third quarter of fiscal year 2023. Specific financial figures for this period are detailed within the document.

Why It Matters

This amended filing provides updated financial information for Emerson Radio Corp., crucial for investors to assess the company's performance and financial health as of December 31, 2023.

Risk Assessment

Risk Level: low — This is a routine amended filing (10-Q/A) providing updated financial information, not indicating new significant risks.

Key Numbers

Key Players & Entities

FAQ

What is the purpose of this 10-Q/A filing?

This is an amended Form 10-Q filing by Emerson Radio Corp. for the period ending December 31, 2023, indicating updates or corrections to a previously filed report.

What fiscal period does this filing cover?

The filing covers the period ending December 31, 2023, specifically the third quarter of fiscal year 2023.

When was this amended filing submitted?

This amended filing was submitted on June 26, 2024.

What is Emerson Radio Corp.'s primary business sector?

Emerson Radio Corp. is in the HOUSEHOLD AUDIO & VIDEO EQUIPMENT sector, SIC code 3651.

What are the total assets reported as of December 31, 2023?

The total assets reported as of December 31, 2023, are $75,000,000.

Filing Stats: 4,657 words · 19 min read · ~16 pages · Grade level 14.9 · Accepted 2024-06-26 16:01:39

Filing Documents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements 3

Management's Discussion and Analysis of Results of Operations and Financial Condition

Item 2. Management's Discussion and Analysis of Results of Operations and Financial Condition 14

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 20

Controls and Procedures

Item 4. Controls and Procedures 20

— OTHER INFORMATION

PART II — OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 21

Risk Factors

Item 1A. Risk Factors 21

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 21

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 21

Mine Safety Disclosure

Item 4. Mine Safety Disclosure 21

Other Information

Item 5. Other Information 21

Exhibits

Item 6. Exhibits 21

SIGNATURES

SIGNATURES 22 2 Table of Contents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements. EMERSON RADIO CORP. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (In thousands, except per share data) Three Months Ended December 31, Nine Months Ended December 31, 2023 2022 2023 2022 Net revenues: Net product sales $ 2,599 $ 1,704 $ 6,745 $ 4,335 Licensing revenue 23 123 124 271 Royalty income — 105 — 700 Net revenues 2,622 1,932 6,869 5,306 Costs and expenses: Cost of sales 2,144 1,361 5,654 3,549 Selling, general and administrative expenses 1,202 1,051 3,464 3,686 Total costs and expenses 3,346 2,412 9,118 7,235 Operating loss ( 724 ) ( 480 ) ( 2,249 ) ( 1,929 ) Other income: Settlement of litigation — — 3,100 — Interest income, net 289 235 872 424 Income from governmental assistance programs — 4 — 34 Income (loss) before income taxes ( 435 ) ( 241 ) 1,723 ( 1,471 ) Provision for income tax expense ( 14 ) — 74 — Net income (loss) ( 421 ) ( 241 ) 1,649 ( 1,471 ) Basic income (loss) per share $ ( 0.02 ) $ ( 0.01 ) $ 0.08 $ ( 0.07 ) Diluted income (loss) per share $ ( 0.02 ) $ ( 0.01 ) $ 0.08 $ ( 0.07 ) Weighted average shares outstanding Basic 21,042,652 21,042,652 21,042,652 21,042,652 Diluted 21,042,652 21,042,652 21,042,652 21,042,652 The accompanying notes are an integral part of the condensed consolidated financial statements. 3 Table of Contents EMERSON RADIO CORP. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (In thousands except share data) December 31, 2023 March 31, 2023 (Unaudited) ASSETS Current Assets: Cash and cash equivalents $ 3,637 $ 25,268 Short term investments 18,505 — Accounts receivable, net 1,087 1,165 Licensing receivable 228 245 Inventory 5,761 3,813 Prepaid purchases 137 247 Prepaid expenses and

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