HMMR HAMMER TECHNOLOGY HOLDINGS CORP.

OTC Communications Services, NEC NV CIK: 0001539680
AI RATING
STRONG_SELL
95% Confidence

Investment Thesis

Company reports zero revenue with -100% YoY decline while carrying $1.2M liabilities against $182.4K in assets, resulting in negative stockholders' equity of -$968.0K. Critical liquidity crisis with 0.04x current ratio and unsustainable debt burden make the company technically insolvent and operationally non-viable.

Strengths

  • + Positive operating cash flow of $921.3K despite losses suggests possible non-cash adjustments
  • + Minimal cash burn with $28.3K still available
  • + No insider selling activity recorded in last 90 days

Risks

  • ! Zero revenue indicates company is not operating or generating sales
  • ! Negative stockholders equity of -$968.0K represents technical insolvency
  • ! Extreme liquidity crisis with current ratio of 0.04x - cannot service obligations
  • ! Total liabilities of $1.2M exceed total assets by 6.6x
  • ! Long-term debt of $1.9M dwarfs asset base and operating capacity
  • ! Interest coverage of -12.8x indicates inability to service debt from operations

Key Metrics to Watch

Financial Metrics

Revenue
0.0
Net Income
-301.8K
EPS (Diluted)
$0.00
Free Cash Flow
901.6K
Total Assets
182.4K
Cash
28.3K

Profitability Ratios

Gross Margin N/A
Operating Margin N/A
Net Margin N/A
ROE N/A
ROA -165.4%
FCF Margin N/A

Balance Sheet & Liquidity

Current Ratio
0.04x
Quick Ratio
0.04x
Debt/Equity
N/A
Debt/Assets
630.7%
Interest Coverage
-12.75x
Long-term Debt
1.9M
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: 2026-04-11T05:51:20.897006 | Data as of: 2026-01-31 | Powered by Claude AI