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WFCF · 10-Q filed May 14, 2026

WFCF earnings analysis

What we found in WFCF's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Where Food Comes From, Inc. (WFCF) reported a mixed performance for Q1 2026, with revenue of $5.365 million, a 7% increase from Q1 2025. Gross margin slightly decreased to 38.0% from 41.6%. The diluted EPS improved to $0.02, up from $0.01 in the same quarter last year, while the operating income rose significantly to $298,000 from $142,000.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Increase
Total revenue for Q1 2026 reached $5.365 million, up 7% from $5 million in Q1 2025.
Operating Income Growth
Operating income improved to $298,000, significantly higher than the $142,000 reported in Q1 2025.
Net Income Nearly Triples
Net income rose to $92,000 compared to $31,000 in Q1 2025, reflecting stronger profitability.
Improved EPS
Diluted EPS increased to $0.02, up from $0.01 in the same quarter last year.
Controlled SG&A Expenses
Other operating expenses decreased to $1.6 million in Q1 2026 from $1.9 million in Q1 2025.
Stable Cash Position
Cash and cash equivalents increased slightly to $3.3 million, compared to $3.2 million at December 31, 2025.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Cyclical Industry Pressures
The company is experiencing contraction in the cattle industry, a trend that has impacted service revenues.
Increasing Cost of Goods Sold
Costs of verification services increased to 61.5% of revenue from 57.3% in Q1 2025 due to inflationary pressures.
Trade and Tariff Uncertainties
Rapidly changing trade and tariff conditions could negatively impact profitability and revenue.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $62 Operating expenses $32 Left as operating profit $6
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.02
Gross margin
38.0%
Operating margin
5.6%
Segment
Verification and certification services: $4.424M
Segment
Professional services: Decreased by < $0.2M
Guidance

What they said about what is next.

Outlook deferred to earnings press release / call.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

Read the next one first.

We read every filing WFCF makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

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