Assay

Financial-condition grades for SEC filers

Company Report · as of Oct 9, 2026

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MethodCoverageAbout
PodcastOne, Inc.PODC · business equipment
GradeNonecomputable_factors_below_threshold: 5 of 14 inputs computable; 7 are required
Reliability0.83 AUCfailure model, filers with $12.5M to $120M assets; 95% interval 0.79 to 0.86; 201 events, 2020 to 2025
Peer failure rate1.07% a yearItem 1.03 bankruptcies, same asset band, 2012 to 2025
Size band$12.5M to $120M assetstotal assets $29.2M[1]
Standard universeinsiderevenue above $1M and assets above $10M[1-2]
Warningslate filer, thin datanot computable: distress, fortress balance sheet
Inputs computable5 of 14
Graded fromfilings received through Jun 29, 2026102 days before the rescan; every figure keyed to the SEC receipt date
Last close$2.172026-10-08; market equity $65.5M; iex feed
Price used in gradeNone
Share price, twelve months to the rescansplit-adjusted close; a lollipop at every rescan carries the letter held then; baseline ticks are SEC receipt dates of the inputs; ranges and dragging scroll the full history
$2$4NovDecJanFebMarAprMayJunJulAugSepOct$2.19
ABCDE20132014201520162017201820192020202120222023202420252026

Percentile at every rescan on file, Jan 21, 2012 to Oct 9, 2026; stronger toward the top. Hover for the date.

Open this report as it stood on

Letter setLetterPercentileBand
Jan 21, 2012nonen/a
Jul 21, 2024nonen/aQ2

Each date opens the report as it stood on that rescan.

Business, in the company's words. Opening of Item 1 of the 10-K received Jun 29, 2026; the document on sec.gov.

PodcastOne, Inc. (the “Company,” “PodcastOne,” “we,” “us” or “our”) is a leading podcast platform and publisher that makes its content available to audiences via all podcasting distribution platforms, including PodcastOne’s website (www.podcastone.com), Apple Podcasts, Spotify, Amazon Music and more. We are a majority owned subsidiary of LiveOne, Inc., a Delaware corporation and a Nasdaq-listed company (“LiveOne”). We have recently been ranked as high as #8 on the list of Top Podcast Publishers by the podcast metric company Podtrac.

Warnings [top]

Late filer. found 1 NT 10-K/Q filings in the last eight quarters
Thin data. 5 of 14 grade factors are computable; minimum is 7

7 checks ran; none of them enters the letter. The checks are listed on the warnings screen.

The Fourteen Inputs [top]

Lower percentile is stronger. Source numbers open the SEC filing; a range that spans filings opens the sources table.

InputPercentile, 0 to 100ValueSourcePeer medianPercentilePeersPeriod end
Profitability, sleeve percentile 35.2
Gross profitability25.9%[1-3]28.5%51.35582026-03-31
Return on invested capitalnot computable10.9%
one or more required annual facts are missing
Accruals ratio(20.2%)[1,4-6](7.4%)19.06212026-03-31
Gross margin stability, five yearsnot computable2.4 pts
five annual gross margins are required; found 3
Solvency, sleeve percentile 78.1
Twelve-month failure probabilitynot computable0.05%
four consecutive discrete net-income quarters are required; found 4
Altman Z double-prime(3.66)[1,7-12]2.1872.25662026-03-31
Net debt to EBITDAnot computable1.11x
one or more required annual facts are missing
Interest coveragenot computable3.77x
latest aligned inputs end 2024-03-31; latest annual assets end 2026-03-31
Current ratio0.92x[7-8]2.02x84.16662026-03-31
Growth and financing, sleeve percentile 82.3
Revenue growth, three-year compoundnot computable6.4%
four annual observations are required; found 3
Free cash flow growth, three-year compoundnot computable17.2%
four consecutive annual FCF observations are required; found 3
Reinvestment ratenot computable14.3%
NOPAT must exceed $100,000
Asset growth, three yearsnot computable5.0%
four annual observations are required; found 3
Net share issuance, one year14.2%[13-14]0.5%82.34072026-06-26

Gross profitability. Revenue less cost of goods sold, over total assets.

Accruals ratio. Net income less operating cash flow, over average assets; lower is stronger.

Gross margin stability, five years. Standard deviation of gross margin; lower is stronger.

Twelve-month failure probability. CHS model; lower is stronger.

Net debt to EBITDA. Lower is stronger.

Net share issuance, one year. Split-adjusted; lower is stronger.

Among 497 Peers [top]

What the Price Implies [top]

Market measures at the 2026-10-08 close. None enters the grade. Percentile among graded peers with the same measure.

MeasureValuePeer medianPercentileReading
Twelve-month price change, skipping the latest month65.8%2.2%84hotter than 84 of 100 peers
Distance from 52-week high(56.0%)(30.0%)20closer to its high than 20 of 100 peers
EBIT to enterprise valuenot computable1.5%required accounting or market input is missing
Free cash flow yield3.7%2.7%58pricier than 42 of 100 peers
Book value to price0.360.2362pricier than 38 of 100 peers
Sales to price0.930.3076pricier than 24 of 100 peers
Composite equity issuance, five yearsnot computable3.9%a share count from five years earlier is required
Relative strength against the sector, log excess return0.22(0.26)84ahead of 84 of 100 peers

Inputs: market equity $66.3M; EBIT -$2.6M; free cash flow $2.4M; book equity $24.1M; sales $61.7M; cash $7.0M[15].

Diagnostics [top]

Diagnostics do not feed the grade.

Piotroski F-score: None of 9, period end 2026-03-31
Return on assets above zero(12.5%)✗ fail[4,6]
Operating cash flow above zero$2.5M✓ pass[5]
Return on assets improved14.3 pts✓ pass[4,6,16-17]
Operating cash flow exceeds net income$5.1M✓ pass[4-5]
Long-term leverage felln/a[1,6,17]
Current ratio improved(32.6 pts)✗ fail[7-8,18-19]
No new shares issued14.2%✗ fail[13-14]
Gross margin improved3.2 pts✓ pass[2-3,20-21]
Asset turnover improved74.9 pts✓ pass[2,6,17,20]
Cash, filings, liquidity
Cash and equivalents$7.0M[22]
Operating cash flow, four quarters$1.1M[5,22-26]
Months of runwaynot finite
trailing operating cash flow is nonnegative, so runway is not finite
Late filings, two years1
NT 10-K or NT 10-Q
Days since last periodic filing56
10-Q received Aug 14, 2026
Median daily dollar volume$216,530
63 sessions
Days since newest grade input102

Downloads [top]

Sources [top]

Every citation on this page. Filing opens the SEC index page for that submission; viewer opens the SEC interactive data for the same filing; series opens the SEC XBRL API record for that tag and company.

#ConceptXBRL tagValuePeriod endReceivedFormLinks
1assetsus-gaap:Assets$29.2M2026-03-312026-06-2910-Kfiling · viewer · series
2revenueus-gaap:RevenueFromContractWithCustomerIncludingAssessedTax$61.7M2026-03-312026-06-2910-Kfiling · viewer · series
3cost of revenueus-gaap:CostOfGoodsAndServicesSold$54.1M2026-03-312026-06-2910-Kfiling · viewer · series
4net incomeus-gaap:NetIncomeLoss-$2.6M2026-03-312026-06-2910-Kfiling · viewer · series
5operating cash flowus-gaap:NetCashProvidedByUsedInOperatingActivities$2.5M2026-03-312026-06-2910-Kfiling · viewer · series
6assetsus-gaap:Assets$21.2M2025-03-312026-06-2910-Kfiling · viewer · series
7current assetsus-gaap:AssetsCurrent$11.1M2026-03-312026-06-2910-Kfiling · viewer · series
8current liabilitiesus-gaap:LiabilitiesCurrent$12.0M2026-03-312026-06-2910-Kfiling · viewer · series
9retained earningsus-gaap:RetainedEarningsAccumulatedDeficit-$38.7M2026-03-312026-06-2910-Kfiling · viewer · series
10operating incomeus-gaap:OperatingIncomeLoss-$2.6M2026-03-312026-06-2910-Kfiling · viewer · series
11book equityus-gaap:StockholdersEquity$17.1M2026-03-312026-06-2910-Kfiling · viewer · series
12liabilitiesus-gaap:Liabilities$12.1M2026-03-312026-06-2910-Kfiling · viewer · series
13shares outstandingdei:EntityCommonStockSharesOutstanding30,065,5142026-06-262026-06-2910-Kfiling · viewer · series
14shares outstandingdei:EntityCommonStockSharesOutstanding26,316,9722025-06-302025-07-0210-Kfiling · viewer · series
15shares outstandingdei:EntityCommonStockSharesOutstanding30,252,6962026-08-122026-08-1410-Qfiling · viewer · series
16net incomeus-gaap:NetIncomeLoss-$6.5M2025-03-312026-06-2910-Kfiling · viewer · series
17assetsus-gaap:Assets$24.1M2024-03-312025-07-0210-Kfiling · viewer · series
18current assetsus-gaap:AssetsCurrent$7.6M2025-03-312026-06-2910-Kfiling · viewer · series
19current liabilitiesus-gaap:LiabilitiesCurrent$6.1M2025-03-312026-06-2910-Kfiling · viewer · series
20revenueus-gaap:RevenueFromContractWithCustomerIncludingAssessedTax$52.1M2025-03-312026-06-2910-Kfiling · viewer · series
21cost of revenueus-gaap:CostOfGoodsAndServicesSold$47.4M2025-03-312026-06-2910-Kfiling · viewer · series
22cashus-gaap:CashAndCashEquivalentsAtCarryingValue$7.0M2026-06-302026-08-1410-Qfiling · viewer · series
23operating cash flowus-gaap:NetCashProvidedByUsedInOperatingActivities-$447,0002026-06-302026-08-1410-Qfiling · viewer · series
24operating cash flowus-gaap:NetCashProvidedByUsedInOperatingActivities$2.4M2025-12-312026-02-1310-Qfiling · viewer · series
25operating cash flowus-gaap:NetCashProvidedByUsedInOperatingActivities$1.8M2025-09-302025-11-1410-Qfiling · viewer · series
26operating cash flowus-gaap:NetCashProvidedByUsedInOperatingActivities$903,0002025-06-302026-08-1410-Qfiling · viewer · series

Limitations [top]

Peer group. Sector assignment from four-digit SIC codes, hand-tuned and published. The grade under three alternative peer policies is tabled above.

Size. Within a sector the letter tracks size. Among graded filers in the smallest asset band, 72% grade E and 0% grade A; in the largest, 13% grade E and 21% grade A. Universe as of Oct 9, 2026.

Failure model. filings 2012-01-01 to 2019-12-31 fit, filings 2020-01-01 to 2025-12-31 test; status post hoc pending confirmation. pre-registered on 2026 filings once their 12-month outcome windows close; supported if the paired per-quintile gain over the pooled model has a lower bound above 0.05.

Input validity. Revenue or total assets at or below $100,000 sets the degenerate-inputs flag. An input whose denominator is at or below $100,000 is left not computable rather than ranked.

Returns. No input on this page has a post-2015 confidence interval on returns that excludes zero. The grade ranks reported financial condition and is not a return forecast.

Informational and educational only. Not investment advice. SEC and market data may contain errors.

If you have any comments about this page, the methodology and every line of code that produced it are in the public repository. However, due to the limited number of personnel, we are unable to provide a direct response.

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Source
GitHub · ezrakruger.cc
Photographs from Wikimedia Commons

bull: Raphael Schön from Vienna, Austria, CC BY 2.0; bear: U. S. Fish and Wildlife Service - Northeast Region, Public domain; elk: Oregon Department of Fish & Wildlife, Public domain; tortoise: NPS, Public domain; sloth: Charles J. Sharp, CC BY-SA 3.0; fox: Cp9asngf, CC BY-SA 4.0; sector-business_equipment: Sangitiana Fararano, CC BY-SA 2.0; sector-healthcare: User:Squidonius, myself, and User:Beliason (assumed)., CC BY-SA 4.0; sector-manufacturing: unknown, CC BY-SA 2.0; sector-shops: Wilfredor, CC BY-SA 4.0; sector-consumer_nondurables: Nielsoncaetanosalmeron, CC BY 4.0; sector-utilities: Lijovklm, CC BY-SA 4.0; sector-consumer_durables: Stilfehler, CC BY-SA 4.0; sector-chemicals: PEO ACWA, CC BY 2.0; sector-energy: Arne Hückelheim, CC BY-SA 3.0; sector-telecom: Wikideas1, CC0; sector-other: Downtowngal, CC BY-SA 4.0.

Updated Oct 9, 2026