Skip to content
Summer 2026 · 26% off every plan with SUMMER26 See pricing
Optionomics
XXII · 10-Q filed August 14, 2026

XXII earnings analysis

What we found in XXII'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

22nd Century Group’s second-quarter results were materially weaker than expected: revenue was $2.864 million versus $7.48 million consensus, and diluted EPS was $(15.60) versus $(0.30) expected. Gross loss improved to $(0.3) million, but the operating loss widened to $(3.3) million, producing an approximately -115.2% operating margin. The filing adds a material Nasdaq delisting risk, including a $1.00 minimum bid-price requirement and a $5 million market-value threshold, while providing no formal numeric financial guidance.

What stood out

The parts that mattered.

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

Revenue materially missed estimates
Second-quarter revenue was $2.864 million, versus the $7.48 million consensus estimate and approximately $4 million in 2025 Q2, indicating a material year-over-year decline.
Gross loss improved sequentially
Gross loss improved to $(0.3) million from the prior quarter, but revenue of $2.864 million implies an approximately -10.5% gross margin.
VLN retail footprint continues to expand
The company expanded its VLN® retail footprint to more than 2,000 stores across 20 states and is targeting approximately 5,000 outlets by year-end 2026.
Disclosure controls remained effective
Management reported effective disclosure controls as of June 30, 2026, and stated that there were no changes in internal control over financial reporting that materially affected, or were reasonably likely to materially affect, controls during the quarter.
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.

Revenue decline and wider operating loss
Diluted EPS from continuing operations was $(15.60), versus the $(0.30) consensus estimate, while operating loss widened to $(3.3) million on $2.864 million of revenue, implying an approximately -115.2% operating margin.
Nasdaq delisting risk increased
The company added a risk that Nasdaq could delist its common stock if the closing bid price remains below $1.00 for 30 consecutive business days or if market value of listed securities remains below $5 million for 30 consecutive business days.
Financing and going-concern exposure
The filing states that the company has received deficiency letters from Nasdaq during the past two years and may require additional capital to fund operations, satisfy obligations and continue as a going concern; delisting could make financing more expensive and dilutive.
The numbers

What they reported.

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

Earnings per share
$-15.6
Gross margin
-10.5%
Operating margin
-115.2%
Guidance

What they said about what is next.

No formal numeric revenue or EPS guidance was provided. The company is targeting expansion from more than 2,000 stores across 20 states to approximately 5,000 retail outlets by year-end 2026.

How we read the filing overall

The filing reads worse than the one before it.

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

What came before.

10-Q · May 7, 2026
22nd Century Group, Inc. reported its Q1 2026 results, revealing a 31.1% decline in revenue to $4.105 million when compared to $5.956 million in the prior year, alongside a significant increase in EPS loss to -$5.07,…
10-K · March 26, 2026
22nd Century positions itself as the only U.S. manufacturer of full‑flavored combustible cigarettes with minimally or non‑addictive nicotine (VLN®) and an FDA MRTP authorization, while also operating a turnkey…
10-Q · November 4, 2025
22nd Century Group reported Q3 2025 net revenue of $4.011 million (down $1.935 million or 32.5% vs Q3 2024) and GAAP net income of $5.489 million driven by $9.252 million of income from discontinued operations.…
10-Q · August 14, 2025
22nd Century Group reported Q2 2025 revenue of $4,083 (thousands), down sharply from $7,947 in Q2 2024 and down versus the prior quarter ($5,956 in Q1 2025). Gross margin swung to a loss (gross (loss) profit $(635)) and…

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 XXII 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.

Cancel anytime · Month to month · Switch tiers whenever