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10-QMEDIUM RiskDETERIORATING

UNIVERSAL SAFETY PRODUCTS, INC.

Filed: Feb 19, 2026 CIK: 0000102109Manufacturing
View original filing on SEC.gov

AI Executive Summary

AI-powered analysis of 10-Q filing content

Universal Safety Products faces severe operational distress with revenues collapsing 99.6% to just $22,549 in Q3 2025 versus $5.5M prior year, while maintaining high fixed costs resulting in massive operating losses. The company has issued convertible debt with embedded derivatives and liquidated substantial assets, indicating potential financial restructuring or distressed sale scenario.

Red Flags Detected (6)

Revenue collapse of 99.6% from $5.5M to $22,549 in Q3 2025

Negative gross margin with cost of goods sold ($299,547) exceeding minimal sales

Operating loss widened to $2.2M from $870K despite revenue collapse

3 more red flags detected

Key Takeaways

Company appears to be in financial distress with core business operations essentially ceased

Management maintaining high SG&A expenses ($1.9M) despite minimal revenue generation

2 more takeaways

Filing Overview

Form TypeQuarterly Report (10-Q)
Filing DateFeb 19, 2026
Risk LevelMEDIUM
TrendDETERIORATING
AI Confidence95%
Red Flags6

What This Means

Deteriorating Trend: Conditions are worsening compared to previous filings. This may create opportunities for service providers.

Quarterly Report: Interim filing with unaudited financial data for the quarter.

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