Financial Performance - Revenues for the three months ended September 30, 2025 were $6.9 million, a decrease of $1.9 million, or 21.6%, compared to $8.8 million for the same period in 2024 [105] - For the nine months ended September 30, 2025, revenues were $22.5 million, a decrease of $6.2 million, or 21.6%, from $28.7 million in the same period in 2024 [113] - Gross profit for the three months ended September 30, 2025 was $2.7 million, a decrease of $2.5 million, or 48.1%, with a gross profit percentage of 39.1% compared to 59.1% in the prior year [107] Expenses - Research and development expenses increased to $1.8 million for the three months ended September 30, 2025, up $0.9 million, or 100.0%, compared to $0.9 million in the same period in 2024 [110] - Total operating expenses for the three months ended September 30, 2025 were $5.3 million, an increase of $1.5 million, or 40.1%, compared to $3.7 million in the same period in 2024 [104] - Selling and marketing expenses increased to $5.1 million for the nine months ended September 30, 2025, up $1.5 million, or 41.7%, from $3.6 million in the same period in 2024 [117] Cash Flow - Net cash provided by operating activities for the nine months ended September 30, 2025 was $2.7 million, compared to a net cash used of $0.004 million in the same period in 2024 [129] - Net cash provided by operating activities was $2.7 million for the nine months ended September 30, 2025, consisting of a net loss of $4.6 million and non-cash activity of $0.9 million, offset by a decrease in net operating assets of $8.2 million [130] - Net cash used in investing activities for the nine months ended September 30, 2025 reflected $38 thousand of purchases of property and equipment, compared to $0.6 million for the same period in 2024 [131] - Net cash used in financing activities for the nine months ended September 30, 2025 reflected $0.3 million of repurchases of common stock, while the previous year showed $34 thousand of exercised stock options [132] Balance Sheet - Cash and cash equivalents increased to $24.5 million at September 30, 2025, compared to $22.1 million at December 31, 2024, an increase of $2.4 million [122] - Accounts receivable decreased to $9.3 million at September 30, 2025, down $10.4 million from $19.7 million at December 31, 2024, due to reduced sales [123] Taxation - The effective tax rate for the three months ended September 30, 2025 was 60.9%, up from 31.5% in the prior year, primarily due to increased estimated tax credits [112] Economic Factors - The company experienced inflationary pressures due to increased commodity and shipping prices, as well as rising energy and labor costs, prompting actions to minimize effects on product costs [133] Management Insights - Management identified revenue recognition policies as critical to understanding the financial condition and results of operations [136]

Core Insights - Sensus Healthcare, Inc. reported an EPS of -$0.06, outperforming the expected -$0.11 and achieving a positive surprise of 50% [1][5] - The company's quarterly revenue reached $6.9 million, exceeding the estimated $6.3 million and surpassing the Zacks Consensus Estimate by 48.36% [2][5] - Despite a decline from $8.84 million in the same quarter last year, Sensus Healthcare has exceeded consensus revenue estimates in three of the last four quarters [2] Financial Metrics - The company has a negative price-to-earnings (P/E) ratio of approximately -67.74, indicating current losses [3] - The price-to-sales ratio is about 1.54, suggesting investors are paying $1.54 for every dollar of sales, which is considered reasonable [3] - The enterprise value to sales ratio stands at approximately 0.97, indicating a low valuation relative to sales [3] - The enterprise value to operating cash flow ratio is around 10.18, reflecting its valuation in relation to cash flow from operations [4] - Sensus Healthcare has a negative earnings yield of approximately -1.48% [4] - The company maintains a strong financial position with a debt-to-equity ratio of about 0.011, indicating minimal debt [4] - A robust current ratio of approximately 8.14 highlights the company's ability to cover short-term liabilities with short-term assets [4][5]

Core Insights - Sensus Healthcare, Inc. reported a quarterly loss of $0.06 per share, which was better than the Zacks Consensus Estimate of a loss of $0.12, representing an earnings surprise of +50.00% [1] - The company generated revenues of $6.88 million for the quarter ended September 2025, exceeding the Zacks Consensus Estimate by 48.36%, although this is a decline from $8.84 million in the same quarter last year [2] - Sensus Healthcare shares have decreased by approximately 46.7% year-to-date, contrasting with the S&P 500's gain of 15.6% [3] Earnings Outlook - The current consensus EPS estimate for the upcoming quarter is -$0.09 on revenues of $6.04 million, and for the current fiscal year, it is -$0.43 on revenues of $26.34 million [7] - The estimate revisions trend for Sensus Healthcare was unfavorable prior to the earnings release, resulting in a Zacks Rank 4 (Sell) for the stock, indicating expected underperformance in the near future [6] Industry Context - The Medical - Instruments industry, to which Sensus Healthcare belongs, is currently ranked in the top 35% of over 250 Zacks industries, suggesting a favorable outlook compared to lower-ranked industries [8] - Empirical research indicates a strong correlation between near-term stock movements and trends in earnings estimate revisions, which can be tracked by investors [5]

Financial Data and Key Metrics Changes - Revenues for Q3 2025 were $6.9 million, down from $8.8 million in Q3 2024, primarily due to a lower number of units sold [14] - Gross profit decreased to $2.7 million with a gross margin of 39.1%, compared to $5.2 million and 59.1% in the prior year [14][15] - The company reported a net loss of $0.9 million, or $0.06 per share, compared to net income of $1.2 million, or $0.07 per diluted share in Q3 2024 [16] Business Line Data and Key Metrics Changes - The company shipped 16 SRT systems in Q3 2025, including three to China, bringing total global sales to over 900 systems since the launch of the SRT platform [5][6] - FDA treatment volumes increased by 20% from Q2 2025, marking the third consecutive quarter of double-digit growth [6][10] - Treatment volumes have increased by 157% since the launch of the Fair Deal Agreement program late last year [6] Market Data and Key Metrics Changes - The introduction of dedicated CPT codes for superficial radiotherapy has increased reimbursement per fraction by over 300% [4][8] - The company anticipates strong interest and rising demand for SRT technology following the new coding [4][10] Company Strategy and Development Direction - The company is focused on expanding its Fair Deal Agreement program and enhancing its software platform, Sentinel, to support long-term revenue growth [11][12] - An expanded R&D program for the next generation of the Sentinel platform, called Sentinel 2.0, is underway, with initial results expected in 2026 [12] - International expansion is a priority, with shipments to China and plans for regulatory clearance in other key markets [13][66] Management's Comments on Operating Environment and Future Outlook - Management expressed confidence in the future of SRT technology, citing strong patient demand and the importance of the new reimbursement codes [9][22] - The company believes that the clarity provided by the new coding will lead to increased sales and utilization of SRT systems [64] - Management anticipates that pent-up demand will drive sales in Q4 2025, potentially leading to break-even or profitability [32][33] Other Important Information - The company ended Q3 2025 with $24.5 million in cash and no debt, maintaining a strong inventory of approximately $13 million in finished goods [20] - The management acknowledged the passing of a board member, emphasizing the importance of teamwork in navigating recent challenges [21] Q&A Session Summary Question: Impact of LCD reimbursement for ultrasound-guided SRT system - Management indicated that the impact has been minimal due to the significant increase in fractionation reimbursement codes [25][26] Question: Utilization trend metrics - Utilization increased by 20% from Q2 to Q3 2025, with a year-to-date increase of 152% [30] Question: Acceleration of placements in Q4 - Management noted pent-up demand and expected clarity on reimbursement codes would lead to increased placements in Q4 [32] Question: Shift between SRT-100 and SRT-100 Vision - Management believes there will be an uptick in SRT-100 sales, while the Vision product will maintain its importance due to its operating system, Sentinel [39][40] Question: Anticipated ramp for international sales - Management expects international sales to grow to about 20% of total revenue over the next 12-24 months [68]

Financial Performance - Revenues for Q3 2025 were $6.9 million, a decrease of $1.9 million or 21.6% compared to Q3 2024[7] - Revenues for Q3 2025 were $6,884,000, a decrease of 22.1% compared to $8,839,000 in Q3 2024[38] - Net loss for Q3 2025 was $0.9 million, or $0.06 per share, compared to net income of $1.2 million, or $0.07 per diluted share, in Q3 2024[12] - Net loss for Q3 2025 was $943,000, compared to a net income of $1,215,000 in Q3 2024[38] - Adjusted EBITDA for Q3 2025 was negative $2.4 million, compared to positive $1.6 million in Q3 2024[13] - Gross profit for Q3 2025 was $2.7 million, with a gross margin of 39.1%, down from $5.2 million and 59.1% in Q3 2024[9] - Gross profit for Q3 2025 was $2,713,000, down 48.3% from $5,240,000 in Q3 2024[38] - Total operating expenses increased to $5,282,000 in Q3 2025, up 41.1% from $3,745,000 in Q3 2024[38] Inventory and Assets - The company exited Q3 2025 with nearly 100 systems in inventory, positioning it well to meet market demand[3] - Cash and cash equivalents were $24.5 million as of September 30, 2025, compared to $22.1 million at the end of 2024[14] - Cash and cash equivalents as of September 30, 2025, were $24,453,000, an increase from $22,056,000 as of December 31, 2024[36] - Total current assets decreased to $50,205,000 as of September 30, 2025, from $56,738,000 as of December 31, 2024[36] - Total stockholders' equity decreased to $51,194,000 as of September 30, 2025, down from $55,827,000 as of December 31, 2024[36] Research and Development - Research and development expenses increased to $1.8 million in Q3 2025 from $0.9 million in Q3 2024, reflecting higher costs related to billing code reimbursement and product development[11] - Research and development expenses for Q3 2025 were $1,819,000, significantly higher than $863,000 in Q3 2024, indicating increased investment in new technologies[38] Market and Expansion - The company is preparing for broader international expansion following MDSAP certification and is seeing strong interest in select markets[3] - The company shipped 16 SRT systems in Q3 2025, including three to China, down from 27 units in Q3 2024[5] Liabilities - Total liabilities increased to $7,101,000 as of September 30, 2025, compared to $6,338,000 as of December 31, 2024[36] Share Information - The weighted average number of shares used in computing net loss per share for Q3 2025 was 16,320,036[38]

Core Viewpoint - Bragar Eagel & Squire, P.C. is investigating potential claims against Sensus Healthcare, Inc. for possible violations of federal securities laws and unlawful business practices [1][2]. Investigation Details - The investigation is focused on whether Sensus has engaged in any unlawful activities that may have affected its stockholders [1][2]. Financial Performance - On August 7, 2025, Sensus reported a second quarter GAAP earnings-per-share of -$0.06, missing estimates by $0.09 - Revenue for the same period was $7.3 million, reflecting a year-over-year decline of 20.7% and missing estimates by $2 million - The revenue decline was attributed to a lower number of units sold to a large customer, although there was some growth in recurring revenue from Fair Deal Agreements [6]. Stock Price Reaction - Following the financial results announcement, Sensus's stock price dropped by $1.89 per share, or 35.32%, closing at $3.46 per share on August 8, 2025 [6]. Next Steps for Investors - Investors who purchased Sensus shares and suffered losses are encouraged to contact Bragar Eagel & Squire for more information regarding their legal rights and potential claims [3]. About the Law Firm - Bragar Eagel & Squire, P.C. is a nationally recognized law firm that represents individual and institutional investors in various types of litigation across the United States [4].

Company Overview - Sensus Healthcare, Inc. (SRTS) experienced a stock increase of +2.26% to $3.17, outperforming the S&P 500's daily gain of 0.26% [1] - However, the stock has declined by 8.55% over the past month, underperforming the Medical sector's loss of 0.57% and the S&P 500's gain of 2.87% [1] Upcoming Earnings - The upcoming earnings release is anticipated to show an EPS of -$0.12, representing a significant decline of 271.43% from the same quarter last year [2] - Revenue is expected to be $4.64 million, indicating a 47.51% decrease compared to the prior year's corresponding quarter [2] Fiscal Year Estimates - For the entire fiscal year, the Zacks Consensus Estimates predict an EPS of -$0.43 and revenue of $26.34 million, reflecting changes of -204.88% and -37% respectively from the previous year [3] Analyst Estimates - Recent adjustments to analyst estimates for Sensus Healthcare are crucial as they reflect the changing dynamics of short-term business patterns [4] - Positive revisions in estimates indicate analysts' confidence in the company's performance and profit potential [4] Zacks Rank System - The Zacks Rank system, which ranges from 1 (Strong Buy) to 5 (Strong Sell), has a proven track record of outperforming, with stocks rated 1 yielding an average annual return of +25% since 1988 [6] - Currently, Sensus Healthcare holds a Zacks Rank of 5 (Strong Sell), with the consensus EPS estimate having decreased by 62.26% over the last 30 days [6] Industry Context - Sensus Healthcare operates within the Medical - Instruments industry, which has a Zacks Industry Rank of 90, placing it in the top 37% of over 250 industries [7] - The performance of individual industry groups is measured by the Zacks Industry Rank, with top-rated industries outperforming the bottom half by a factor of 2 to 1 [7]

Company Overview - STRATA Skin Sciences, Inc. is a medical technology company focused on developing and commercializing products for dermatological conditions, utilizing expertise in laser technology [1] Financial Performance - STRATA's Return on Invested Capital (ROIC) is -58.59%, while its Weighted Average Cost of Capital (WACC) is 7.71%, resulting in a ROIC to WACC ratio of -7.60, indicating inefficiencies in capital utilization [2] - Comparatively, Sensus Healthcare, Inc. has a ROIC of -4.47% and a WACC of 10.28%, leading to a ROIC to WACC ratio of -0.44, which is the highest among its peers, suggesting better capital efficiency [3] - Other peers like Soleno Therapeutics, Inc. and SenesTech, Inc. have ROIC to WACC ratios of -13.40 and -12.05, respectively, indicating significant challenges in generating returns above their cost of capital [4] - Xcel Brands, Inc. also faces issues with a ROIC to WACC ratio of -8.94, highlighting inefficiencies in capital management [4] - Overall, all companies, including STRATA, are struggling to generate returns above their cost of capital, with Sensus Healthcare standing out for its relatively better performance [5]

Core Viewpoint - Pomerantz LLP is investigating potential securities fraud or unlawful business practices involving Sensus Healthcare, Inc. and its officers or directors [1]. Financial Performance - On August 7, 2025, Sensus reported a GAAP earnings-per-share of -$0.06 for Q2 2025, missing estimates by $0.09 [3]. - The company's revenue for the second quarter was $7.3 million, reflecting a year-over-year decline of 20.7% and missing estimates by $2 million [3]. - The revenue decline was primarily attributed to a lower number of units sold to a large customer, although there was some growth in recurring revenue from Fair Deal Agreements [3]. Stock Market Reaction - Following the financial results announcement, Sensus's stock price dropped by $1.89 per share, or 35.32%, closing at $3.46 per share on August 8, 2025 [4].

Core Insights - Sensus Healthcare, Inc. is under investigation for potential violations of federal securities laws and unlawful business practices, prompting a call for affected investors to come forward [2][5]. Financial Performance - For Q2 2025, Sensus reported a GAAP earnings-per-share of -$0.06, missing estimates by $0.09, and revenue of $7.3 million, which is a 20.7% decline year-over-year and $2 million below estimates [3]. - The revenue decline was primarily due to a lower number of units sold to a significant customer, although there was some offset from growth in recurring revenue from Fair Deal Agreements [3]. Stock Market Reaction - Following the financial results announcement, Sensus's stock price dropped by $1.89, or 35.32%, closing at $3.46 per share on August 8, 2025 [4].