Financial Analysis
Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data
NaturalShrimp Inc SHMP
· Other · Fishing, Hunting and Trapping
Filing evidence summary
Caution evidenceCoverage 4/5 core metricsLatest reported annual revenue changed -54.6% from the prior reported annual observation.
Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.
Evidence signals
- Revenue contracted
Latest reported annual revenue changed -54.6% from the prior reported annual observation.
Why this surfaced
Direction threshold: above +2% constructive; below -2% caution; otherwise monitor. This is not labeled one-year growth when filing periods have a gap. Period end 2025-03-30.
- Operating margin compressed
Operating margin changed -1051.2 percentage points from the prior annual period.
Why this surfaced
Direction threshold: more than +1 percentage point constructive; below -1 point caution. Period end 2025-03-30.
- Free cash flow was negative
Latest reported free cash flow was -$4M.
Why this surfaced
Free cash flow = operating cash flow minus capital expenditures; positive is supporting evidence, not a valuation conclusion. Period end 2021-03-31.
- Shareholders' equity was non-positive
Debt/equity is shown as not meaningful rather than as a negative leverage ratio.
Why this surfaced
Same-period reported shareholders' equity was zero or negative; review the balance sheet and capital structure. Period end 2025-03-30.
- 4 filing risk checks flagged
Flagged areas: Solvency & liquidity.
Why this surfaced
The full financial analysis shows each value, threshold, and sector limitation.
Core trend metrics
Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.
Where to look next
Risk checks
- Solvency & liquidity
Financial movement
- Cash→ flat
- Long-term debt→ flat
- Inventory→ flat
- Receivables→ flat
- Current assets→ flat
Source & freshness
- Source
- SEC EDGAR XBRL
- Fetched
- 2026-10-21
- Latest period end
- 2025-03-30
- Filings
- EDGAR ↗
Reported segment mix
figures as filed · share of the filed sum · change vs the prior period in the same filing- Shrimp Sales$203K100.0%no prior
Members sum to the consolidated $203K for this period.
- Shrimp Sales$56.5K100.0%no prior
Change is against the same quarter a year earlier, as reported in the same 10-Q.
Source: SEC DERA Financial Statement and Notes data sets. Dimensional XBRL facts on the business-segment, product/service and geographic axes; the engine keeps the accession of every figure. Descriptive and educational, not advice.
Peer percentiles
Not available for SHMP: No stored feature row with a computable metric for this issuer (funds, trusts and 20-F filers are not crawled)..
Earnings quality
Not available for SHMP yet: Outside the screen universe: the issuer delisted or is a fund, trust, OTC or secondary class, so its stored row is no longer refreshed..
Point-in-time ledger
Not available for SHMP yet: Outside the screen universe: the issuer delisted or is a fund, trust, OTC or secondary class, so its stored row is no longer refreshed..
Notes by disclosure type
debt, leases, revenue, segments, contingencies, taxes and more · the filer's own wordsNew accounting pronouncements · 245 characters as filed
Recently Issued Accounting Standards As the Company is currently reporting under the liquidation basis of accounting, it does not believe that there are any recently issued accounting standards that would be material to its financial statements.
NewAccountingPronouncementsPolicyPolicyTextBlock
Significant accounting policies · 4,507 characters as filed
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP). As the Companys liquidation became imminent as of March 30, 2025, the Company has presented its financial statements under the liquidation basis of accounting as of both March 31, 2026 and March 31, 2025. To comply with ASC 205-30, Liquidation Basis of Accounting , the Company has presented a consolidated statement of net liabilities in liquidation as of March 31, 2026 and March 31, 2025 and a consolidated statement of changes of net liabilities in liquidation for the year ended March 31, 2026. In addition, to comply with the financial statement requirements of Article 8 of Regulation S-X, the Company has also presented a consolidated statement of operations, a consolidated statement of changes in shareholders equity and a consolidated statement of cash flows for the year ended March 31, 2025 under the going concern basis of accounting. The going concern financial statements have been presented separately from the liquidation basis financial statements as the results should not be considered comparable under the two presentation methods. Liquidation Basis of Accounting In accordance with ASC 205-30, Liquidation Basis of Accounting , the Company prepares its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is co …
SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing
Subsequent events · 493 characters as filed
NOTE 5 SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date these financial statements were issued. As disclosed elsewhere in this report, the Hydrenesis transaction was consummated on June 25, 2026; however, the related preferred share issuances, creditor restructuring, and accounting recognition of the license rights remained subject to completion. Other than the foregoing, there were no additional material subsequent events requiring recognition or disclosure.
SubsequentEventsTextBlock
New accounting pronouncements · 245 characters as filed
Recently Issued Accounting Standards As the Company is currently reporting under the liquidation basis of accounting, it does not believe that there are any recently issued accounting standards that would be material to its financial statements.
NewAccountingPronouncementsPolicyPolicyTextBlock
Significant accounting policies · 4,251 characters as filed
NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Condensed Consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP). As the Companys liquidation became imminent as of March 30, 2025, the Company has presented its financial statements under the liquidation basis of accounting as of both December 31, 2025 and March 31, 2025. To comply with ASC 205-30, Liquidation Basis of Accounting , the Company has presented a condensed consolidated statement of net liabilities in liquidation as of December 31, 2025 and March 31, 2025 and a condensed consolidated statement of changes of net liabilities in liquidation for the nine months ended December 31, 2025. In addition, to comply with the financial statement requirements of Article 8 of Regulation S-X, the Company has also presented a condensed consolidated statement of operations, a condensed consolidated statement of changes in shareholders equity and a condensed consolidated statement of cash flows for the nine months ended December 31, 2024 under the going concern basis of accounting. The going concern financial statements have been presented separately from the liquidation basis financial statements as the results should not be considered comparable under the two presentation methods. The interim financial statements should be read in conjunction with the audited consolidated financial statements, including the notes thereto, in …
SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing
Subsequent events · 1,657 characters as filed
NOTE 4 SUBSEQUENT EVENTS In accordance with ASC 855, Subsequent Events, the Company evaluated all events or transactions that occurred after the balance sheet date but before the financial statements were issued. To that extent, the Company noted the following: During March of 2026, NaturalShrimp Incorporated entered into an Intellectual Property Acquisition and Management Transition Agreement (the Agreement) with Hydrenesis, Inc., a Florida corporation (Hydrenesis), and David Antelo. Pursuant to the agreement: The Company will transition its operations toward the commercialization of aquaculture and water treatment technologies; and Certain governance and control rights have been transferred pursuant to the Agreement, although the Agreement had not been fully consummated as of the date of this filing Hydrenesis will grant the Company a perpetual license to certain intellectual property, technology rights, know-how, and related commercialization rights, subject to the terms and conditions of the agreement The Companys outstanding obligation to Hydrenesis in the amount of approximately $ 1,034,112 will be converted into equity at Closing; The Company has approved and executed Certificates of Designation for Series P, Series P-2, and Series L Preferred Stock, which are expected to be filed with the Nevada Secretary of State; Existing liabilities, obligations, and legacy securities, including Series A Preferred Stock and Series F Preferred Stock, will be restructured, amended, c …
SubsequentEventsTextBlock · excerpt; the full note is in the filing
Source: SEC DERA Financial Statement and Notes data sets (txt.tsv), excerpts of the filer's own note text; the full note is in the linked filing. Excerpts are the first part of each note exactly as tagged in the filing; open the filing for the full text and the tables. Descriptive and educational, not advice.
Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.