SRCO SPARTA COMMERCIAL SERVICES, INC.

OTC Services-Business Services, NEC CIK: 0000318299
AI RATING
STRONG_SELL
95% Confidence

Investment Thesis

SRCO is in severe financial distress with negative stockholders' equity of -$12.2M and a critical liquidity crisis (current ratio 0.08x). Despite a healthy 92% gross margin and 22.7% revenue growth, operating losses of $761.7K dwarf revenues of $288.2K, resulting in massive unsustainable cash burn of -$725.1K operationally with only $70.1K in cash reserves.

Strengths

  • + Strong gross margin of 92.1% indicates viable core service business model if scaled
  • + Revenue growth of 22.7% YoY demonstrates market demand
  • + Recent insider activity (5 Form 4 filings) suggests some stakeholder confidence

Risks

  • ! Negative stockholders' equity of -$12.2M represents accounting insolvency
  • ! Critical liquidity crisis with current ratio 0.08x and only $70.1K cash against massive operating burn
  • ! Operating losses of $761.7K are 2.6x total revenue - business model is not scalable at current cost structure
  • ! Debt of $807.4K represents 87% of total assets - minimal margin for error
  • ! Negative operating cash flow of -$725.1K indicates cash runway measured in weeks at current burn

Key Metrics to Watch

Financial Metrics

Revenue
288.2K
Net Income
-1.4M
EPS (Diluted)
$-0.03
Free Cash Flow
-725.1K
Total Assets
932.6K
Cash
70.1K

Profitability Ratios

Gross Margin 92.1%
Operating Margin -264.3%
Net Margin -485.6%
ROE N/A
ROA -150.0%
FCF Margin -251.6%

Balance Sheet & Liquidity

Current Ratio
0.08x
Quick Ratio
0.08x
Debt/Equity
N/A
Debt/Assets
1,301.6%
Interest Coverage
N/A
Long-term Debt
807.4K
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: 2026-04-16T13:27:22.581066 | Data as of: 2026-01-31 | Powered by Claude AI