HKHC Horizon Kinetics Holding Corp

OTC Investment Advice DE CIK: 0000088000
AI RATING
SELL
88% Confidence

Investment Thesis

Despite robust 30.5% revenue growth, fundamental quality is severely deteriorating as evidenced by -$43.1M negative operating cash flow against $5.1M positive net income, indicating poor earnings quality or unsustainable accounting practices. The 94.7% collapse in diluted EPS coupled with an abnormally low 1.0% gross margin suggests unprofitable growth and potential structural business deterioration.

Strengths

  • + Strong revenue growth of 30.5% year-over-year
  • + Minimal financial leverage with 0.01x debt-to-equity ratio and only $3.5M long-term debt
  • + Excellent liquidity with 4.92x current ratio and $36.9M cash position

Risks

  • ! Extreme earnings-to-cash-flow disconnect: $5.1M net income offset by -$43.1M operating cash flow indicates severe quality of earnings issues
  • ! Profitability collapsing despite revenue growth: net income down 14.7% and EPS down 94.7% suggests unprofitable expansion
  • ! Abnormally low 1.0% gross margin for investment advice sector raises concerns about business model sustainability or accounting practices

Key Metrics to Watch

Financial Metrics

Revenue
72.8M
Net Income
5.1M
EPS (Diluted)
$0.27
Free Cash Flow
-43.4M
Total Assets
2.0B
Cash
36.9M

Profitability Ratios

Gross Margin 1.0%
Operating Margin 15.2%
Net Margin 7.0%
ROE 1.5%
ROA 0.3%
FCF Margin -59.6%

Balance Sheet & Liquidity

Current Ratio
4.92x
Quick Ratio
4.47x
Debt/Equity
0.01x
Debt/Assets
4.9%
Interest Coverage
76.43x
Long-term Debt
3.5M
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-04-11T04:36:23.360222 | Data as of: 2025-12-31 | Powered by Claude AI