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Energy Focus, Inc./de (EFOI) Stock Fundamental Analysis & AI Rating 2026

EFOI Nasdaq Electric Lighting & Wiring Equipment OH CIK: 0000924168
Updated This Month • Analysis: Mar 24, 2026 • SEC Data: 2025-09-30
Combined AI Rating
STRONG SELL
91% Confidence
STRONG AGREEMENT
STRONG SELL
92% Conf
STRONG SELL
90% Conf

📊 EFOI Key Takeaways

Revenue: $2.6M
Net Margin: -26.0%
Free Cash Flow: $-596.0K
Current Ratio: 2.50x
Debt/Equity: 0.36x
EPS: $-0.12
AI Rating: STRONG SELL with 92% confidence
Energy Focus, Inc./de (EFOI) receives a STRONG SELL rating with 91% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $2.6M, net profit margin of -26.0%, and return on equity (ROE) of -21.4%, Energy Focus, Inc./de demonstrates mixed fundamentals in the Utilities sector. Below is our complete EFOI stock analysis for 2026.

Is Energy Focus, Inc./de (EFOI) a Good Investment?

Claude

Energy Focus exhibits severe operational deterioration with negative operating margins (-25.8%), negative free cash flow (-596K), and declining revenue (-15% YoY), indicating fundamental business model failure. The company is consuming cash despite maintaining adequate liquidity, and negative interest coverage suggests inability to service debt from operations. Without clear evidence of turnaround execution, continued losses will erode the modest equity base and create solvency concerns.

ChatGPT

Energy Focus shows weak fundamentals: revenue is declining, gross margin is thin at 18.9%, and the business remains deeply unprofitable with negative operating income, net income, and free cash flow. While the balance sheet is not heavily levered and the current ratio is acceptable, sub-1.0 quick liquidity, ongoing cash burn, and poor interest coverage suggest limited financial flexibility unless operating performance improves materially.

Why Buy Energy Focus, Inc./de Stock? EFOI Key Strengths

Claude
  • + Current ratio of 2.50x provides near-term liquidity cushion
  • + Stockholders equity of 3.1M still exceeds long-term debt of 1.1M
  • + Cash position of 897K provides runway for operational adjustments
ChatGPT
  • + Current ratio of 2.50x indicates manageable near-term balance sheet obligations
  • + Debt/equity of 0.36x is moderate and equity remains positive at $3.14M
  • + Gross profit remains positive, providing a base for recovery if scale and cost structure improve

EFOI Stock Risks: Energy Focus, Inc./de Investment Risks

Claude
  • ! Negative free cash flow of -596K indicates unsustainable cash burn at current operations
  • ! Revenue declining 15% YoY while operating losses widen, showing deteriorating unit economics
  • ! Negative interest coverage of -133.4x demonstrates inability to cover debt service from operations
  • ! Gross margin of only 18.9% provides insufficient buffer to absorb operating expenses
  • ! Operating cash flow negative at -542K indicates core business is not generating cash
ChatGPT
  • ! Revenue fell 15.0% year over year, indicating weak demand or poor business momentum
  • ! Operating margin of -25.8% and net margin of -26.0% show an unsustainable earnings profile
  • ! Negative operating cash flow and free cash flow are pressuring a small cash balance of $897K

Key Metrics to Watch

Claude
  • * Revenue stabilization and return to growth trajectory
  • * Path to operating profitability and positive operating cash flow
  • * Cash burn rate and runway until liquidity crisis
  • * Gross margin expansion through pricing or cost reduction
  • * Customer concentration and retention metrics
ChatGPT
  • * Revenue growth and gross margin trend
  • * Operating cash flow and ending cash balance

Energy Focus, Inc./de (EFOI) Financial Metrics & Key Ratios

Revenue
$2.6M
Net Income
$-671.0K
EPS (Diluted)
$-0.12
Free Cash Flow
$-596.0K
Total Assets
$5.2M
Cash Position
$897.0K

💡 AI Analyst Insight

Strong liquidity with a 2.50x current ratio provides a solid financial cushion.

EFOI Profit Margin, ROE & Profitability Analysis

Gross Margin 18.9%
Operating Margin -25.8%
Net Margin -26.0%
ROE -21.4%
ROA -12.9%
FCF Margin -23.1%

EFOI vs Utilities Sector: How Energy Focus, Inc./de Compares

How Energy Focus, Inc./de compares to Utilities sector averages

Net Margin
EFOI -26.0%
vs
Sector Avg 12.0%
EFOI Sector
ROE
EFOI -21.4%
vs
Sector Avg 10.0%
EFOI Sector
Current Ratio
EFOI 2.5x
vs
Sector Avg 0.8x
EFOI Sector
Debt/Equity
EFOI 0.4x
vs
Sector Avg 1.4x
EFOI Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Energy Focus, Inc./de Stock Overvalued? EFOI Valuation Analysis 2026

Based on fundamental analysis, Energy Focus, Inc./de has mixed fundamental signals relative to the Utilities sector in 2026.

Return on Equity
-21.4%
Sector avg: 10%
Net Profit Margin
-26.0%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.36x
Sector avg: 1.4x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Energy Focus, Inc./de Balance Sheet: EFOI Debt, Cash & Liquidity

Current Ratio
2.50x
Quick Ratio
0.94x
Debt/Equity
0.36x
Debt/Assets
39.6%
Interest Coverage
-133.40x
Long-term Debt
$1.1M

EFOI Revenue & Earnings Growth: 5-Year Financial Trend

EFOI 5-year financial data: Year 2021: Revenue $16.8M, Net Income -$541.0K, EPS $-0.18. Year 2022: Revenue $9.9M, Net Income -$1.6M, EPS $-0.45. Year 2023: Revenue $6.0M, Net Income -$10.3M, EPS N/A. Year 2024: Revenue $5.7M, Net Income -$4.3M, EPS N/A. Year 2025: Revenue $4.9M, Net Income -$1.6M, EPS $-0.32.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Energy Focus, Inc./de's revenue has declined by 71% over the 5-year period, indicating business contraction. The most recent EPS of $-0.32 indicates the company is currently unprofitable.

EFOI Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-23.1%
Free cash flow / Revenue

EFOI Quarterly Earnings & Performance

Quarterly financial performance data for Energy Focus, Inc./de including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2025 $826.0K -$172.0K $-0.03
Q2 2025 $1.1M -$231.0K $-0.04
Q1 2025 $616.0K -$268.0K N/A
Q3 2024 $1.2M -$316.0K N/A
Q2 2024 $1.1M -$418.0K N/A
Q1 2024 $833.0K -$418.0K N/A
Q3 2023 $1.3M -$944.0K N/A
Q2 2023 $1.1M -$1.2M N/A

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Energy Focus, Inc./de Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$542.0K
Cash generated from operations
Capital Expenditures
$54.0K
Investment in assets
Dividends
None
No dividend program

EFOI SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Energy Focus, Inc./de (CIK: 0000924168)

📋 Recent SEC Filings

Date Form Document Action
Apr 14, 2026 8-K efoi-20260330.htm View →
Mar 30, 2026 8-K efoi-20260330.htm View →
Mar 24, 2026 10-K efoi-20251231.htm View →
Mar 24, 2026 8-K efoi-20260324.htm View →
Dec 31, 2025 4 xslF345X05/wk-form4_1767190878.xml View →

Frequently Asked Questions about EFOI

What is the AI rating for EFOI?

Energy Focus, Inc./de (EFOI) has a Combined AI Rating of STRONG SELL from Claude (STRONG SELL) and ChatGPT (STRONG SELL) with 91% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are EFOI's key strengths?

Claude: Current ratio of 2.50x provides near-term liquidity cushion. Stockholders equity of 3.1M still exceeds long-term debt of 1.1M. ChatGPT: Current ratio of 2.50x indicates manageable near-term balance sheet obligations. Debt/equity of 0.36x is moderate and equity remains positive at $3.14M.

What are the risks of investing in EFOI?

Claude: Negative free cash flow of -596K indicates unsustainable cash burn at current operations. Revenue declining 15% YoY while operating losses widen, showing deteriorating unit economics. ChatGPT: Revenue fell 15.0% year over year, indicating weak demand or poor business momentum. Operating margin of -25.8% and net margin of -26.0% show an unsustainable earnings profile.

What is EFOI's revenue and growth?

Energy Focus, Inc./de reported revenue of $2.6M.

Does EFOI pay dividends?

Energy Focus, Inc./de does not currently pay dividends.

Where can I find EFOI SEC filings?

Official SEC filings for Energy Focus, Inc./de (CIK: 0000924168) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is EFOI's EPS?

Energy Focus, Inc./de has a diluted EPS of $-0.12.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is EFOI a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, Energy Focus, Inc./de has a STRONG SELL rating with 91% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is EFOI stock overvalued or undervalued?

Valuation metrics for EFOI: ROE of -21.4% (sector avg: 10%), net margin of -26.0% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

Should I buy EFOI stock in 2026?

Our dual AI analysis gives Energy Focus, Inc./de a combined STRONG SELL rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is EFOI's free cash flow?

Energy Focus, Inc./de's operating cash flow is $-542.0K, with capital expenditures of $54.0K. FCF margin is -23.1%.

How does EFOI compare to other Utilities stocks?

Vs Utilities sector averages: Net margin -26.0% (avg: 12%), ROE -21.4% (avg: 10%), current ratio 2.50 (avg: 0.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) 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 and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Mar 24, 2026 | Data as of: 2025-09-30 | Powered by Claude AI