Emerson Radio Corp. 10-Q: Assets $53M, Liabilities $21M

Ticker: MSN · Form: 10-Q · Filed: 2024-11-14T00:00:00.000Z

Sentiment: neutral

Topics: 10-Q, financials, balance-sheet

TL;DR

**EMERSON RADIO CORP (EMRN) 10-Q OUT: $53M Assets, $21M Liabilities, $32M Equity. Solid balance sheet.**

AI Summary

Emerson Radio Corp. filed its 10-Q for the period ending September 30, 2024. The company reported total assets of $52,965,797 and total liabilities of $21,042,652, resulting in total equity of $31,923,145. Revenue for the second quarter of fiscal year 2025 was not explicitly stated, but the filing indicates a fiscal year end of March 31.

Why It Matters

This filing provides a snapshot of Emerson Radio Corp.'s financial health, detailing its assets, liabilities, and equity as of September 30, 2024, which is crucial for investors and creditors to assess its financial stability.

Risk Assessment

Risk Level: low — The filing is a routine quarterly report and does not indicate any immediate financial distress or significant new risks.

Key Numbers

Key Players & Entities

FAQ

What were Emerson Radio Corp.'s total assets as of September 30, 2024?

Emerson Radio Corp.'s total assets were $52,965,797 as of September 30, 2024.

What were the company's total liabilities for the period ending September 30, 2024?

Total liabilities for Emerson Radio Corp. amounted to $21,042,652 as of September 30, 2024.

What is the total equity reported in the 10-Q filing?

The total equity reported by Emerson Radio Corp. as of September 30, 2024, is $31,923,145.

When is Emerson Radio Corp.'s fiscal year end?

Emerson Radio Corp.'s fiscal year ends on March 31.

What is the company's primary business as indicated by its SIC code?

Emerson Radio Corp.'s Standard Industrial Classification (SIC) code is 3651, which corresponds to Household Audio & Video Equipment.

Filing Stats: 4,689 words · 19 min read · ~16 pages · Grade level 15.2 · Accepted 2024-11-14 16:00:38

Filing Documents

— FINANCIAL INFORMATION

PART I — FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements 3 Condensed Consolid at ed Statements of Operations for the three and six months ended September 30, 2024, and 2023 (unaudited) 3 Condensed Consolidated Balance Sheets as of September 30, 2024 (unaudited), and March 31, 2024 4 Condensed Consolidated Statements of Cash Flow for the six months ended September 30, 2024 and 2023 (unaudited) 5 Condensed Consolidated Statements of Shareholders' Equity for the three and six months ended September 30, 2024 and 2023 (unaudited) 6 Notes to the Condensed Consolidated Financial Statements 7

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 19

Controls and Procedures

Item 4. Controls and Procedures 19

— OTHER INFORMATION

PART II — OTHER INFORMATION 20

Legal Proceedings

Item 1. Legal Proceedings 20

Risk Factors

Item 1A. Risk Factors 20

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 20

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 20

Mine Safety Disclosure

Item 4. Mine Safety Disclosure 20

Other Information

Item 5. Other Information 20

Exhibits

Item 6. Exhibits 20

SIGNATURES

SIGNATURES 21 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 September 30, Six Months Ended September 30, 2024 2023 2024 2023 Net revenues: Net product sales $ 2,670 $ 2,414 $ 4,799 $ 4,146 Licensing revenue 68 24 137 101 Net revenues 2,738 2,438 4,936 4,247 Costs and expenses: Cost of sales 2,466 2,040 4,470 3,510 Selling, general and administrative expenses 1,389 1,064 2,805 2,262 Total cost of sales and SG&A 3,855 3,104 7,275 5,772 Operating loss ( 1,117 ) ( 666 ) ( 2,339 ) ( 1,525 ) Other income: Settlement of litigation — 3,100 — 3,100 Interest income, net 236 289 499 583 (Loss) income before income taxes ( 881 ) 2,723 ( 1,840 ) 2,158 Provision for income tax expense — 88 3 88 Net (loss) income ( 881 ) 2,635 ( 1,843 ) 2,070 Basic (loss) income per share $ ( 0.04 ) $ 0.13 $ ( 0.09 ) $ 0.10 Diluted (loss) income per share $ ( 0.04 ) $ 0.13 $ ( 0.09 ) $ 0.10 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 (In thousands except share data) September 30, 2024 March 31, 2024 (Unaudited) ASSETS Current Assets: Cash and cash equivalents $ 464 $ 19,890 Short term investments 16,277 — Accounts receivable, net 2,112 1,343 Licensing receivable 37 37 Inventory 6,128 6,953 Prepaid purchases 298 107 Prepaid expenses and other current assets 410 274 Total Current Assets 25,726 28,604 Non-Current Assets: Property and equipment, net 245 95 Right-of-use asset-operating leases 509 282 Right-of-use asset-finance leases 6 — Other assets 84 84 Total Non-

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