STOCK TITAN

Cadiz (NASDAQ: CDZI) posts Q1 2026 loss and details project funding

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
10-Q

Rhea-AI Filing Summary

Cadiz Inc. reported a Q1 2026 net loss of $8.6 million, slightly better than the $9.6 million loss a year earlier, as non‑cash stock compensation declined. Revenue fell to $1.6 million from $3.0 million, mainly due to lower ATEC water filtration project shipments.

Operating loss narrowed to $6.8 million, while net interest expense rose to $2.5 million as the company drew more debt. Cash and cash equivalents increased to $16.5 million, supported by a $15 million draw under the Lytton Credit Agreement used to fund the Mojave Groundwater Bank and development activities.

Total assets were $146.1 million and long‑term debt reached $85.6 million. Management emphasizes liquidity planning and ongoing financing efforts to advance the Mojave Groundwater Bank, pipeline conversion and related water supply and storage projects.

Positive

  • None.

Negative

  • None.
Revenue $1.6M Total revenue for the three months ended March 31, 2026
Net loss $8.6M Net loss and comprehensive loss for Q1 2026
Operating cash flow $5.5M used Net cash used in operating activities, three months ended March 31, 2026
Cash and cash equivalents $16.5M Cash and cash equivalents as of March 31, 2026
Long-term debt $85.6M Long-term debt, net, as of March 31, 2026
Draw under Lytton Credit Agreement $15M Second unsecured term loan draw in March 2026
Total assets $146.1M Total assets as of March 31, 2026
Basic net loss per share $0.12 Basic and diluted net loss per common share for Q1 2026
Mojave Groundwater Bank financial
"development of our groundwater storage and supply project (the “Mojave Groundwater Bank”)"
Water Infrastructure Finance and Innovation Act (WIFIA) financial
"invitation from the U.S. Environmental Protection Agency to apply for up to $194 million under the Water Infrastructure Finance and Innovation Act ("WIFIA") program"
A federal loan and credit program that helps pay for large water projects—like pipes, treatment plants and stormwater systems—by offering low-cost, long-term financing and credit assistance. For investors, it matters because WIFIA lowers borrowing costs and attracts private capital into projects that generate steady revenue or public payments, similar to a government-backed discount that makes long-term infrastructure investments less risky and more predictable.
PIK interest financial
"Interest on the $15 million principal amount of the Convertible Loan is paid in kind on a quarterly basis"
Payment-in-kind (PIK) interest is interest on a loan or bond that is paid by adding to the borrower’s debt rather than by handing over cash; think of it as paying rent by giving an IOU that increases the total owed instead of using money now. Investors care because PIK raises short-term cash for the borrower but increases future risk — the lender receives a larger, deferred payment and assumes more credit and timing uncertainty.
derivative liability financial
"recorded a derivative liability in the amount of $7 million related to funding fee shares"
A derivative liability is an obligation a company owes because of a derivatives contract—such as an option, future, swap, or forward—that has moved against it and now has negative value. Think of it like a settled bet that turned into a bill: if market moves go the other way, the company may have to pay cash or deliver assets. Investors care because these liabilities can create sudden losses, add leverage or counterparty risk, and change a company’s true financial exposure beyond its everyday operations.
8.875% Series A Cumulative Perpetual Preferred Stock financial
"8.875% Series A Cumulative Perpetual Preferred Stock (the “Series A Preferred Stock”)"
Storage Cash Flows Right financial
"converted into a contractual right to receive a share of future cash flows from the Company’s water-storage rights (the “Storage Cash Flows Right”)"
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united states

Securities and Exchange Commission

Washington, D. C. 20549

 

FORM 10-Q

 

(Mark One)

 

Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

for the quarterly period ended March 31, 2026

OR

 

Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

for the transition period from …… to …….

 

Commission File Number 0-12114


 

Cadiz Inc.

(Exact name of registrant specified in its charter)

 

DELAWARE

77-0313235

(State or other jurisdiction of

(I.R.S. Employer

incorporation or organization)

Identification No.)

 

550 South Hope Street, Suite 2850

 

Los Angeles, California

90071

(Address of principal executive offices)

(Zip Code)

 

Registrant’s telephone number, including area code: (213) 271-1600

 

Securities Registered Pursuant to Section 12(b) of the Act:

 

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.01 per share

CDZI

The NASDAQ Global Market

Depositary Shares (each representing a 1/1000th fractional interest in share of 8.875% Series A Cumulative Perpetual Preferred Stock, par value $0.01 per share)

 

CDZIP

 

The NASDAQ Global Market

 

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes     No

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).  Yes     No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.  See the definitions of "large accelerated filer," "accelerated filer" , "smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

  Large accelerated filer     Accelerated filer     Non-accelerated filer

Smaller Reporting Company     Emerging growth company

 

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the Registrant is a shell company (as defined in Exchange Act Rule 12b-2).  Yes     No

 

As of May 11, 2026, the Registrant had 84,086,286 shares of common stock, par value $0.01 per share, outstanding.

 



 

 

 

 

Fiscal First Quarter 2026 Quarterly Report on Form 10-Q

Page

 

PART I  FINANCIAL INFORMATION

 
   

ITEM 1.  Financial Statements

 
   

Cadiz Inc. Condensed Consolidated Financial Statements         

 
   

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss for the three months ended March 31, 2026 and 2025

1

   

Unaudited Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025

2
   

Unaudited Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025

3
   

Unaudited Condensed Consolidated Statement of Stockholders’ Equity for the three ended March 31, 2026

4
   

Unaudited Condensed Consolidated Statement of Stockholders’ Equity for the three ended March 31, 2025

5
   

Unaudited Notes to the Condensed Consolidated Financial Statements

6

   

ITEM 2.  Managements Discussion and Analysis of Financial Condition and Results of Operations

21

   

ITEM 3.  Quantitative and Qualitative Disclosures about Market Risk

30

   

ITEM 4.  Controls and Procedures

30

   

PART II  OTHER INFORMATION

 
   

ITEM 1.  Legal Proceedings

32

   

ITEM 1A.  Risk Factors

32

   

ITEM 2.  Unregistered Sales of Equity Securities and Use of Proceeds

32

   

ITEM 3.  Defaults Upon Senior Securities

32

   

ITEM 4.  Mine Safety Disclosures

32

   

ITEM 5.  Other Information

32

   

ITEM 6.  Exhibits

33

 

 

 

 

Cadiz Inc.


Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)

 

   

For the Three Months

 
   

Ended March 31,

 

($ in thousands, except per share data)

 

2026

   

2025

 
                 

Total revenues

  $ 1,632     $ 2,954  
                 

Costs and expenses:

               

Cost of sales

    1,207       2,078  

General and administrative

    6,877       8,107  

Depreciation

    383       302  
                 

Total costs and expenses

    8,467       10,487  
                 

Operating loss

    (6,835 )     (7,533 )
                 

Interest expense, net

    (2,465 )     (2,057 )

Gain on derivative liability

    667       -  
                 

Loss before income taxes

    (8,633 )     (9,590 )

Income tax expense

    (3 )     (3 )
                 

Net loss and comprehensive loss

  $ (8,636 )   $ (9,593 )
                 

Less: Preferred stock dividend

    (1,288 )     (1,265 )
                 

Net loss and comprehensive loss applicable to common stock

  $ (9,924 )   $ (10,858 )
                 

Basic and diluted net loss per common share

  $ (0.12 )   $ (0.14 )
                 

Basic and diluted weighted average shares outstanding

    83,516       77,208  
 

See accompanying notes to the unaudited condensed consolidated financial statements.

 

1

 

 

Cadiz Inc.


Condensed Consolidated Balance Sheets (Unaudited)

 

  March 31,  December 31, 
($ in thousands, except per share data) 2026  2025 
         

ASSETS

        

Current assets:

        

Cash and cash equivalents

 $16,535  $8,599 

Accounts receivable

  4,736   5,613 

Inventories

  1,468   1,138 

Prepaid expenses and other current assets

  978   701 

Total current assets

  23,717   16,051 
         

Property, plant, equipment and water programs, net

  96,380   95,384 

Long-term deposit/prepaid expenses

  420   420 

Goodwill

  5,714   5,714 

Right-of-use asset

  3,299   3,394 

Long-term restricted cash

  2,759   2,759 

Other assets

  13,831   17,192 

Total assets

 $146,120  $140,914 
         

LIABILITIES AND STOCKHOLDERS EQUITY

        

Current liabilities:

        

Accounts payable

 $5,339  $3,783 

Accrued liabilities

  2,902   2,370 

Current portion of long-term debt

  29   51 

Derivative liabilities

  2,557   5,050 

Dividend payable

  1,288   1,265 

Deferred revenue

  180   305 

Operating lease liabilities

  340   364 

Total current liabilities

  12,635   13,188 
         

Long-term debt, net

  85,599   72,705 

Long-term lease obligations with related party, net

  28,685   27,967 

Long-term operating lease liabilities

  2,912   3,122 

Deferred revenue

  625   625 

Other long-term liabilities

  52   51 

Total liabilities

  130,508   117,658 
         

Commitments and contingencies (Note 10)

          

Stockholders’ equity:

        

Preferred stock - $.01 par value; 100,000 shares authorized at March 31, 2026 and December 31, 2025; shares issued and outstanding – 329 at March 31, 2026 and December 31, 2025

  1   1 

8.875% Series A cumulative, perpetual preferred stock - $.01 par value; 7,500 shares authorized at March 31, 2026 and December 31, 2025; shares issued and outstanding – 2,300 at March 31, 2026 and December 31, 2025

  1   1 

Common stock - $.01 par value; 100,000,000 shares authorized at March 31, 2026 and December 31, 2025; shares issued and outstanding – 83,799,366 at March 31, 2026 and 83,213,589 at December 31, 2025

  836   830 

Additional paid-in capital

  715,602   714,616 

Accumulated deficit

  (700,828)  (692,192)

Total stockholders’ equity

  15,612   23,256 

Total liabilities and stockholders’ deficit

 $146,120  $140,914 

 

See accompanying notes to the unaudited condensed consolidated financial statements.

 

2

 

 

Cadiz Inc.


Condensed Consolidated Statements of Cash Flows (Unaudited)

 

   

For the Three Months

 
   

Ended March 31,

 

($ in thousands)

 

2026

   

2025

 
                 

Cash flows from operating activities:

               

Net loss

  $ (8,636 )   $ (9,593 )
Adjustments to reconcile net loss to net cash used in operating activities:                

Depreciation

    383       302  

Amortization of debt discount and issuance costs

    508       361  

Amortization of right-of-use asset

    95       86  

Interest expense added to loan principal

    720       671  

Interest expense added to lease liability

    712       634  

Compensation charge for stock and share option awards

    479       2,769  

Unrealized gain on derivative liability

    (667 )     -  

Changes in operating assets and liabilities:

               

Accounts receivable

    877       (382 )

Inventories

    (330 )     (32 )

Prepaid expenses and other current assets

    (277 )     (112 )

Other assets

    33       3  

Accounts payable

    540       1,021  

Lease liabilities

    (234 )     (194 )

Deferred revenue

    (125 )     723  

Other accrued liabilities

    412       99  
                 

Net cash used in operating activities

    (5,510 )     (3,644 )
                 

Cash flows from investing activities:

               

Additions to property, plant and equipment and water programs

    (242 )     (1,289 )

Additions to deposits for asset purchase options

    -       (5,000 )
                 

Net cash used in investing activities

    (242 )     (6,289 )
                 

Cash flows from financing activities:

               

Net proceeds from issuance of stock

    -       18,335  

Dividend payments

    (1,265 )     (1,288 )

Proceeds from the issuance of long-term debt

    15,000       -  

Principal payments on long-term debt

    (22 )     (40 )

Taxes paid related to net share settlement of equity awards

    (25 )     (172 )
                 

Net cash provided by financing activities

    13,688       16,835  
                 

Net increase in cash, cash equivalents and restricted cash

    7,936       6,902  
                 

Cash, cash equivalents and restricted cash, beginning of period

    11,358       17,426  
                 

Cash, cash equivalents and restricted cash, end of period

  $ 19,294     $ 24,328  

 

See accompanying notes to the unaudited condensed consolidated financial statements.

 

3

 

 

Cadiz Inc.


Condensed Consolidated Statements of Stockholders Equity (Unaudited)

 

For the three months ended March 31, 2026 ($ in thousands, except share data)

 

                  

8.875% Series A

Cumulative

  

Additional

      

Total

 
  

Common Stock

  

Preferred Stock

  

Perpetual Preferred Stock

  

Paid-in

  

Accumulated

  

Stockholders’

 
  

Shares

  

Amount

  

Shares

  

Amount

  

Shares

  

Amount

  

Capital

  

Deficit

  

Equity

 

Balance as of December 31, 2025

  83,213,589  $830   329  $1   2,300  $1  $714,616  $(692,192) $23,256 
                                     

Stock-based compensation expense, net of taxes

  210,777   2   -   -   -   -   452   -   454 

Dividends declared on 8.875% series A cumulative perpetual preferred shares ($560 per share)

  -   -   -   -   -   -   (1,288)  -   (1,288)

Issuance of shares to lenders

  375,000   4   -   -   -   -   1,822   -   1,826 

Net loss and comprehensive loss

  -   -   -   -   -   -   -   (8,636)  (8,636)
                                     

Balance as of March 31, 2026

  83,799,366  $836   329  $1   2,300  $1  $715,602  $(700,828) $15,612 

 

See accompanying notes to the unaudited condensed consolidated financial statements.

 

4

 

 

Cadiz Inc.


Condensed Consolidated Statements of Stockholders Equity (Unaudited)

 

For the three months ended March 31, 2025 ($ in thousands, except share data)

 

                  

8.875% Series A

Cumulative

  

Additional

      

Total

 
  

Common Stock

  

Preferred Stock

  

Perpetual Preferred Stock

  

Paid-in

  

Accumulated

  

Stockholders’

 
  

Shares

  

Amount

  

Shares

  

Amount

  

Shares

  

Amount

  

Capital

  

Deficit

  

Equity

 

Balance as of December 31, 2024

  75,353,889  $752   329  $1   2,300  $1  $709,303  $(676,096) $33,961 
                                     

Issuance of shares pursuant to direct offering

  5,715,000   57   -   -   -   -   18,278   -   18,335 

Stock-based compensation expense, net of taxes

  716,122   7   -   -   -   -   2,590   -   2,597 

Dividends declared on 8.875% series A cumulative perpetual preferred shares ($550 per share)

  -   -   -   -   -   -   -   (1,265)  (1,265)

Net loss and comprehensive loss

  -   -   -   -   -   -   -   (9,593)  (9,593)
                                     

Balance as of March 31, 2025

  81,785,011  $816   329  $1   2,300  $1  $730,171  $(686,954) $44,035 

 

See accompanying notes to the unaudited condensed consolidated financial statements.

 

5

 

Cadiz Inc.


Notes to the Consolidated Financial Statements

 

NOTE 1 BASIS OF PRESENTATION

 

The Condensed Consolidated Financial Statements and notes have been prepared by Cadiz Inc., also referred to as “Cadiz” or “the Company”, without audit and should be read in conjunction with the Consolidated Financial Statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

 

The foregoing Condensed Consolidated Financial Statements include the accounts of the Company and contain all adjustments, consisting only of normal recurring adjustments, which management considers necessary for a fair statement of the Company’s financial position, the results of its operations and its cash flows for the periods presented and have been prepared in accordance with generally accepted accounting principles.

 

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. Actual results could differ from those estimates, and such differences may be material to the financial statements. The results of operations for the three months ended March 31, 2026, are not necessarily indicative of results for the entire fiscal year ending December 31, 2026.

 

Liquidity

 

The Condensed Consolidated Financial Statements of the Company have been prepared using accounting principles applicable to a going concern, which assumes realization of assets and settlement of liabilities in the normal course of business.

 

The Company incurred losses of $8.6 million for the three months ended March 31, 2026, compared to $9.6 million for the three months ended March 31, 2025.  The reduced loss in 2026 was primarily due to higher compensation costs related to stock based non-cash bonus awards in 2025.  The Company had working capital of $11.1 million at March 31, 2026, and used cash in its operations of $5.5 million for the three months ended March 31, 2026. 

 

Cash requirements during the three months ended March 31, 2026, primarily reflect certain operating and administrative costs related to the Company’s land, water, infrastructure, and technology assets for water solutions including development of our groundwater storage and supply project (the “Mojave Groundwater Bank”), agricultural operations and water filtration business. The Company’s present activities are focused on the development of its assets in ways that meet an urgent need for groundwater storage capacity in Southern California and growing demand for affordable, reliable, long-term water supplies that provide water security against inevitable drought periods in the Southwestern United States.

 

6

 

Cadiz Inc.


 

On March 6, 2024, the Company entered into a Third Amendment to Credit Agreement and First Amendment to Security Agreement (“Third Amended Credit Agreement”) with HHC $ Fund 2012 (“Heerema”). The Third Amended Credit Agreement provides, among other things, (a) a new tranche of senior secured convertible terms loans from Heerema in an aggregate principal amount of $20 million, having a maturity date of June 30, 2027 (“New Secured Convertible Debt”); (b) the aggregate principal amount of the secured non-convertible term loans acquired by Heerema from an existing lender has been increased from $20 million to $21.2 million and the applicable repayment fee in respect thereof has been eliminated; (c) the Convertible Loan existing prior to the Third Amended Credit Agreement, in an aggregate principal amount of approximately $16 million plus interest accruing thereon, has become unsecured; and (d) extension of the maturity date for the existing Convertible Loan and non-convertible loans to June 30, 2027 (see Note 3 – “Long-Term Debt”, below).

 

On March 7, 2025, the Company completed the sale and issuance of 5,715,000 shares of its common stock to certain institutional investors in a registered direct offering. The shares of common stock were sold at a purchase price of $3.50 per share, for aggregate gross proceeds of approximately $20.0 million and aggregate net proceeds of approximately $18.3 million.

 

On October 27, 2025, the Company entered into a definitive agreement (the “Lytton Credit Agreement”) with Lytton Rancheria of California, a federally recognized Native American tribe (“Lytton”), pursuant to which Lytton will provide the first tranche of capital (the “Tribal Investment”) for construction of the Mojave Groundwater Bank. Under the Lytton Credit Agreement, the Company at its election may draw, as an unsecured term loan, up to $51 million in one or more installments prior to April 30, 2027. Under the Lytton Credit Agreement, the proceeds from the Tribal Investment will be used by the Company to fund the construction, development, ownership, operation, and other ongoing costs of the Mojave Groundwater Bank, and to reimburse the Company’s expenses related thereto. As of March 31, 2026, the Company has drawn $30 million for reimbursement of Mojave Groundwater project expenses and to support development activities.

 

The Company may meet its debt and working capital requirements through a variety of means, including extension, refinancing, equity placements, the sale or other disposition of assets, or reductions in operating costs. The covenants in the senior secured debt do not prohibit the Company’s use of additional equity financing and allow the Company to retain 100% of the proceeds of any common equity financing. The Company does not expect the loan covenants to materially limit its ability to finance its Mojave Groundwater Bank, agricultural operations and water filtration business activities.

 

Management assesses whether the Company has sufficient liquidity to fund its costs for the next twelve months from each financial statement issuance date. Management evaluates the Company’s liquidity to determine if there is a substantial doubt about the Company’s ability to continue as a going concern. In the preparation of this liquidity assessment, management applies judgement to estimate the projected cash flows of the Company including the following: (i) projected cash outflows (ii) projected cash inflows, (iii) categorization of expenditures as discretionary versus non-discretionary and (iv) the ability to raise capital. The cash flow projections are based on known or planned cash requirements for operating costs as well as planned costs for project development.  

 

7

 

Cadiz Inc.


 

Limitations on the Company’s liquidity and ability to raise capital may adversely affect it. Sufficient liquidity is critical to meet the Company’s resource development activities. Although the Company currently expects its sources of capital to be sufficient to meet its near-term liquidity needs, there can be no assurance that its liquidity requirements will continue to be satisfied. If the Company cannot raise needed funds, it might be forced to make substantial reductions in its operating expenses, which could adversely affect its ability to implement its current business plan and ultimately its viability as a company.

 

Supplemental Cash Flow Information

 

During the three months ended March 31, 2026, approximately $679,000 in interest payments on the Company’s debt was paid in cash and approximately $720,000 was recorded as interest payable in kind. There are no scheduled principal payments due on the senior secured debt prior to its maturity.

 

At March 31, 2026, accruals for cash dividends payable on the Series A Preferred Stock was $1.29 million (see Note 9 – “Common and Preferred Stock”). The cash dividends were paid on April 15, 2026.

 

At March 31, 2026, accruals for capitalized costs related to the Mojave Groundwater Bank included in property, plant and equipment and water programs were approximately $1.3 million and are expected to be paid in 2026.

 

During the three months ended March 31, 2026, the Company recorded $3.3 million as a non-cash debt discount related to the issuance of 375,000 shares of its common stock in conjunction with the second draw of $15 million under the Lytton Credit Agreement (see Note 3 – “Long-Term Debt”).  This debt discount will be amortized into interest expense over the remaining term of the loan.

 

The balance of cash, cash equivalents, and restricted cash as shown in the condensed consolidated statements of cash flows is comprised of the following:

 

Cash, Cash Equivalents and Restricted Cash

 

March 31, 2026

  

December 31, 2025

  

March 31, 2025

 

(in thousands)

            
             

Cash and Cash Equivalents

 $16,535  $8,599  $21,569 

Restricted Cash

  -   -   - 

Long-Term Restricted Cash

  2,759   2,759   2,759 

Cash, Cash Equivalents and Restricted Cash in the Consolidated Statement of Cash Flows

 $19,294  $11,358  $24,328 

 

The restricted cash amounts primarily represented funds deposited into a segregated account as cash collateral supporting a letter of credit issued by the Company related to a performance and reclamation bond for the Company’s 220-mile 30” steel pipeline (the “Northern Pipeline”).

 

 

8

 

Cadiz Inc.


 

Recent Accounting Pronouncements

 

Accounting Guidance Not Yet Adopted

 

In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40)(“ASU 2024-03”). ASU 2024-03 which requires disaggregated disclosures of income statement expenses for public business entities. ASU 2024-03 is effective for fiscal years beginning after December 15, 2025, and for interim reporting periods that begin after December 15, 2027. The Company is currently assessing this new guidance and expects this standard will not have a material impact on the consolidated financial statements.

 

 
 

NOTE 2 REPORTABLE SEGMENTS

 

The Company currently operates in two reportable segments based upon its organizational structure and the way in which its operations are managed and evaluated. The Company’s largest segment is Land and Water Resources, which comprises all activities regarding its properties in the eastern Mojave Desert including pre-revenue development of the Mojave Groundwater Bank (supply, storage and conveyance), and agricultural operations. The Company’s second operating segment is its Water Filtration Technology business, consisting of ATEC Water Systems LLC (“ATEC”), which provides innovative water filtration solutions for impaired or contaminated groundwater sources. The Chief Operating Decision-Maker for our Land and Water Resources segment is the Chief Executive Officer of Cadiz Inc. and for the Water Filtration Technology segment is the Chief Executive Officer of ATEC.

 

We evaluate our performance based on segment operating (loss). Interest expense, income tax expense and losses related to equity method investments are excluded from the computation of operating (loss) for the segments. Segment net revenue, segment operating expenses and segment operating (loss)/income information consisted of the following for the three ended March 31, 2026 and 2025:

 

  

Three Months Ended March 31, 2026

 

(in thousands)

 

Land and Water

Resources

  

Water Filtration

Technology

  

Total

 
             

Revenues

  358   1,274   1,632 
             

Costs and expenses:

            

Cost of sales

  282   925   1,207 

General and administrative

  5,744   1,133   6,877 

Depreciation

  372   11   383 
             

Total costs and expenses

  6,398   2,069   8,467 
             

Operating (loss) income

 $(6,040) $(795) $(6,835)

 

9

 

Cadiz Inc.


 

  

Three Months Ended March 31, 2025

 

(in thousands)

 

Land and Water

Resources

  

Water Filtration

Technology

  

Total

 
             

Revenues

 $565  $2,389  $2,954 
             

Costs and expenses:

            

Cost of sales

  499   1,579   2,078 

General and administrative

  7,397   710   8,107 

Depreciation

  295   7   302 
             

Total costs and expenses

  8,191   2,296   10,487 
             

Operating loss

 $(7,626) $93  $(7,533)

 

Assets by operating segment are as follows (dollars in thousands):

 

  

March 31,

2026

  

December 31,

2025

 

Operating Segment:

        

Water and Land Resources

 $137,594  $130,900 

Water Filtration Technology

  8,526   10,014 
  $146,120  $140,914 

 

Goodwill by operating segment is as follows (dollars in thousands):

 

  

March 31,

2026

  

December 31,

2025

 

Operating Segment:

        

Water and Land Resources

 $3,813  $3,813 

Water Filtration Technology

  1,901   1,901 
  $5,714  $5,714 

 

Property, plant, equipment and water programs consist of the following (dollars in thousands):

 

  

March 31, 2026

 
  

Water and Land

Resources

  

Water Filtration

Technology

  

Total

 
             

Land and land improvements

 $39,211  $-  $39,211 

Water programs

  32,228   -   32,228 

Pipeline

  22,107   -   22,107 

Buildings

  1,805   -   1,805 

Leasehold improvements, furniture and fixtures

  1,616   8   1,624 

Machinery and equipment

  4,067   394   4,461 

Construction in progress

  7,052   99   7,151 
   108,086   501   108,587 

Less accumulated depreciation

  (11,997)  (210)  (12,207)
  $96,089  $291  $96,380 

 

10

 

Cadiz Inc.


 

  

December 31, 2025

 
  

Water and Land

Resources

  

Water Filtration

Technology

  

Total

 
             

Land and land improvements

 $39,211  $-  $39,211 

Water programs

  32,023   -   32,023 

Pipeline

  22,106   -   22,106 

Buildings

  1,805   -   1,805 

Leasehold improvements, furniture and fixtures

  1,616   7   1,623 

Machinery and equipment

  4,032   395   4,427 

Construction in progress

  5,940   78   6,018 
   106,733   480   107,213 

Less accumulated depreciation

  (11,625)  (204)  (11,829)
  $95,108  $276  $95,384 

 

 

NOTE 3 LONG-TERM DEBT

 

The carrying value of the Company’s senior secured debt and the Company's convertible note instrument approximates fair value. The annual effective interest rate on the Company’s debt was 13.9% for the three months ended March 31, 2026.

 

On July 2, 2021, the Company entered into a $50 million senior secured credit agreement (“Credit Agreement”). Interest is paid quarterly at a rate of seven percent per annum. The obligations under the Credit Agreement are secured by substantially all of the Company’s assets on a first-priority basis. At any time, the Company is permitted to prepay the principal of the debt, in whole or in part, provided that such prepayment is accompanied by any accrued interest on such principal amount being prepaid.

 

On February 2, 2023, the Company entered into a First Amendment to Credit Agreement to amend certain provisions of the Credit Agreement (“First Amended Credit Agreement”). In connection with the First Amended Credit Agreement, the Company repaid $15 million of the senior secured debt together with fees and interest required to be paid in connection with such repayment under the Credit Agreement. Under the First Amended Credit Agreement, the lenders have a right to convert up to $15 million of outstanding principal, plus any PIK interest and any accrued and unpaid interest (the “Convertible Loan”) into shares of the Company’s common stock at a conversion price of $4.80 per share (the “Conversion Price”). The annual interest rate remains unchanged at 7.00%. Interest on $20 million of the principal amount is paid in cash. Interest on the $15 million principal amount of the Convertible Loan is paid in kind on a quarterly basis by addition of such amount to the outstanding principal amount of the outstanding Convertible Loan. The amendment was recorded as a debt extinguishment.

 

On March 6, 2024, the Company entered into the Third Amended Credit Agreement. Before entering into the Third Amended Credit Agreement, Heerema purchased the outstanding secured non-convertible term loans under the Credit Agreement (“Assignment”) at a discount on behalf of the Company. The Assignment was considered a debt extinguishment resulting in a gain of $1.9 million recorded as additional paid-in-capital as Heerema is a significant shareholder of the Company. The acquired secured non-convertible term loans were issued to Heerema at a discount which is being amortized over the term of the non-convertible term loan. In connection with the Assignment, the existing holders of both the Convertible Loan and non-convertible term loans consented to effectuate the Third Amended Credit Agreement in consideration of a consent fee in the aggregate amount of $479,845 payable in the form of the Company’s registered common stock (valued at $2.89 per share, or 166,036 shares). The consent fee was capitalized as an additional debt discount and is being amortized over the remaining term of the Convertible Loan.

 

11

 

Cadiz Inc.


 

The Third Amended Credit Agreement provides, among other things, (a) a new tranche of senior secured convertible terms loans from Heerema in an aggregate principal amount of $20 million, having a maturity date of June 30, 2027 (“New Secured Convertible Debt”); (b) the aggregate principal amount of the secured non-convertible term loans acquired by Heerema has been increased from $20 million to $21.2 million and the applicable repayment fee in respect thereof has been eliminated; (c) the Convertible Loan existing prior to the Third Amended Credit Agreement, in an aggregate principal amount of approximately $16 million plus interest accruing thereon, has become unsecured; and (d) extension of the maturity date for the existing Convertible Loan and non-convertible loans to June 30, 2027. The New Secured Convertible Debt will bear PIK interest at a rate of 7% per annum, payable quarterly in arrears. The initial conversion price of the New Secured Convertible Debt is $5.30 per share and will be subject to anti-dilution adjustments. As a result of a registered direct offering that was completed in March 2025, the conversion price of the New Secured Convertible Debt was reduced to $5.04 per share.

 

In connection with the debts issued to Heerema, the Company issued a warrant to purchase 1,000,000 shares of our common stock (the “Heerema Warrant”) to Heerema. The initial exercise price of the Heerema Warrant is $5.00 per share, which is subject to anti-dilution adjustments. As a result of a registered direct offering that was completed in March 2025, the exercise price of the Heerema Warrant was reduced to $4.75 per share. The Heerema Warrant expires on June 30, 2027. The Company recorded the fair value of the Heerema Warrant on the issuance date in additional paid-in capital in the amount of $0.9 million. In addition, the fair value of the Heerema Warrant was recorded as debt discount and is being amortized over the term of the secured debt issued to Heerema.

 

Heerema, who holds the New Secured Convertible Debt, non-convertible term loans and Heerema Warrant, is also a significant shareholder as the holder of 25,695,300 shares of the Company’s common stock or 30.7% of the issued and outstanding shares as of March 31, 2026.

 

In the event of certain asset sales, the incurrence of indebtedness or a casualty or condemnation event, in each case, under certain circumstances as described in the Credit Agreement, the Company will be required to use a portion of the proceeds to prepay amounts under the secured debt. In the event of any additional issuance of depositary receipts (“Depositary Receipts”) representing interests in shares of 8.875% Series A Cumulative Perpetual Preferred Stock (“Series A Preferred Stock”) by the Company, the Company will be required to, within five business days after the receipt of the net cash proceeds, apply 75% of the net cash proceeds to prepay amounts due under the debt (including the applicable repayment fee described above). 

 

The Credit Agreement includes customary affirmative and negative covenants, including delivery of financial statements and other reports. The negative covenants limit the ability of the Company to, among other things, incur debt, incur liens, make investments, sell assets, pay dividends and enter into transactions with affiliates. In addition, the Credit Agreement includes customary events of default and remedies. The Company was in compliance with all covenants under the Credit Agreement as of March 31, 2026.

 

12

 

Cadiz Inc.


 

On October 27, 2025 (the “Effective Date”), the Company entered the Lytton Credit Agreement pursuant to which Lytton committed to provide an unsecured term loan facility with a maximum of $51 million in principal to be drawn in installments through April 30, 2027 to fund the construction, development, ownership, operation, and other ongoing costs of the Mojave Groundwater Bank, and to reimburse the Company’s expenses related thereto (the “Tribal Investment”). The unsecured term loan bears interest at a fixed rate of 8% per annum, payable quarterly in arrears on March 31, June 30, September 30, and December 31 of each year. Interest may be paid in cash or, upon mutual agreement between the Company and Lytton, in shares of the Company’s common stock determined in accordance with the Lytton Credit Agreement. The Tribal Investment matures on April 30, 2031 (“Initial Maturity Date”) which may be extended to April 30, 2036.

 

In connection with the Lytton Credit Agreement, the Company agreed to issue shares of its common stock to Lytton as follows:

 

 

upon execution of the Lytton Credit Agreement, a commitment fee of 600,000 shares;

 

on each funding date, a funding fee of 25,000 shares per $1 million of principal amount funded; and

 

in the event the Tribal Investment is extended beyond the Initial Maturity Date, an extension fee of 800,000 shares.

 

The Company has evaluated whether the contracts to issue the Company’s common stock to secure funding should be classified as equity or a derivative liability pursuant to ASC 815-40. The Company’s obligation to deliver variable funding fee shares depending on the amount drawn on the facility by the Company was determined to be an equity contract and this obligation is recognized as a derivative liability of $7 million at inception on October 27, 2025 and $2.6 million as of March 31, 2026, subject to reassessment at each reporting period. The value of the commitment shares and the derivative liability at inception were capitalized in other noncurrent assets, $4.7 million as of March 31, 2026. A portion of the asset is recognized as a debt discount when the loan is drawn. The extension fee is an equity contract that is not separately recognized as the probability of extending the maturity date was considered by the Company to be remote. 

 

At any time following the funding of the full $51 million Tribal Investment amount under the Lytton Credit Agreement or on the maturity date, at Lytton’s election, any outstanding principal and accrued interest of the Tribal Investment may be converted into a contractual right to receive a share of future cash flows from the Company’s water-storage rights (the “Storage Cash Flows Right”), which will entitle Lytton to receive up to 51% of the cash flows generated from the Company’s water-storage operations, provided that Lytton contributes the Storage Cash Flows Right to Mojave Water Infrastructure Company, LLC (“MWI”), the Company’s special purpose entity formed to construct, own and operate the Mojave Groundwater Bank, in exchange for an ownership interest in MWI alongside other expected equity investors in MWI on the same economic terms whereby such interest in MWI remains subject to definitive agreements to be mutually agreed upon by the parties including the Company.

 

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On November 4, 2025, the Company made an initial draw of $15 million for reimbursement of Mojave Groundwater Bank project expenses and to support development activities. A second draw of $15 million was made in March 2026.

 

 

NOTE 4 STOCK-BASED COMPENSATION PLANS

 

The Company has issued options and has granted stock awards pursuant to its 2019 Equity Incentive Plan, as described below.

 

2019 Equity Incentive Plan

 

The 2019 Equity Incentive Plan (as amended, “2019 EIP”) was originally approved by stockholders at the July 10, 2019 Annual Meeting, with amendments to the plan approved by stockholders at the July 12, 2022 Annual Meeting, the June 11, 2024 Annual Meeting and the June 12, 2025 Annual Meeting. The plan, as amended, provides for the grant and issuance of up to 7,200,000 shares and options to the Company’s employees, directors and consultants.

 

Effective July 1, 2021, under the 2019 EIP, each outside director receives $75,000 of cash compensation and receives a deferred stock award consisting of shares of the Company’s common stock with a value equal to $25,000 on June 30 of each year. The award accrues on a quarterly basis, with $18,750 of cash compensation and $6,250 of stock earned for each fiscal quarter in which a director serves. The deferred stock award vests automatically on the January 31 that first follows the award date.

 

Stock Awards to Directors, Officers, and Consultants

 

The Company has granted stock awards pursuant to its 2019 EIP.

 

Of the total 7,200,000 shares reserved under the 2019 Equity Incentive Plan, as amended, 6,405,877 shares and restricted stock units (“RSUs”) have been awarded to the Company directors, employees and consultants as of March 31, 2026. Of the 6,405,877 shares and RSUs awarded, 65,696 shares were awarded to the Company’s directors on June 30, 2025 for services performed during the plan year ended June 30, 2025. These shares vested and were issued on January 31, 2026.

 

In January 2024, 60,000 RSUs were granted to employees which vested on January 2, 2025.

 

In April 2024, the Company granted 1.6 million RSUs and performance stock units (“PSUs”) in conjunction with entering into an amended and restated employment agreement with the Company’s Chief Executive Officer with (a) 700,000 RSUs that vest over a three-year period from 2024 to 2026; (b) 600,000 RSUs to vest upon achievement of milestones related to completion of certain permits, entering into binding contract for water delivery or storage, and delivery of water, and (c) 300,000 PSUs to vest upon a Price Hurdle of $15 per share for 20 consecutive days. In 2025, the Company’s Chief Executive Officer and the Company mutually agreed to cancel 300,000 PSUs and 10,000 RSUs so that the underlying shares can be utilized for grants to other key employees and consultants. In April 2026, the Company’s Chief Executive Officer and the Company mutually agreed to cancel an additional 150,500 RSUs so that the underlying shares can be utilized for grants to other key employees and consultants.

 

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In September 2024, the Company granted 275,000 RSUs in conjunction with entering into an employment agreement with the Company’s Chief Operating Officer. 137,500 of these RSUs vest over a three-year period from September 2024 to September 2027 and the remaining 137,500 RSUs will vest upon achievement of milestones related to completion of certain permits, entering into binding contracts for water delivery or storage, and delivery of water.

 

In January 2025, 150,000 RSUs were granted to consultants ( “January 2025 RSU Grant”). Of the 150,000 RSUs granted under the January 2025 RSU Grant, 16,250 RSUs vested and were issued immediately, 50,000 RSUs vested in February 2025 upon achievement of certain milestones and 50,000 RSUs vested in July 2025 upon achievement of certain milestones. The remaining 33,750 RSUs granted under the January 2025 RSU Grant vested in equal quarterly installments through December 2025.

 

In February 2025, 420,000 RSUs for bonus awards were granted to employees which vested and became issuable immediately. Of these 420,000 RSUs, the Company issued 382,477 shares net of taxes withheld and paid in cash by the Company.

 

In March 2025, 145,000 RSUs were granted to consultants ( “March 2025 RSU Grant”). Of the 145,000 RSUs granted under the March 2025 RSU Grant, 85,000 shares were subject to vesting upon achievement of certain milestones and 60,000 shares vest over a period of one year.  In June 2025, 55,000 of the shares underlying these RSUs vested upon achievement of certain milestones.

 

In September 2025, 150,000 RSUs and PSUs were granted to a consultant ( “September 2025 RSU Grant”). Of the 150,000 units granted under the September 2025 RSU Grant, 25,000 RSUs vested on September 30, 2025 and 50,000 RSUs expired on March 31, 2026. The remaining 75,000 PSUs vest upon the company’s stock achieving certain price hurdles.

 

In October 2025, 1,060,600 RSUs were granted to employees ( “October 2025 RSU Grant”). Of the 1,060,600 RSUs granted under the October 2025 RSU Grant, 700,000 RUSs were subject to vesting upon achievement of milestones related to completion of certain permits, entering into binding contracts for water delivery and storage and delivery of water, and 360,600 RSUs vest in quarterly installments through December 31, 2027. In October 2025, 50,000 of the shares underlying these RSUs vested upon achievement of certain milestones.

 

The accompanying consolidated statements of operations and comprehensive loss include approximately $479,000 and $2,769,000 of stock-based compensation expense related to stock awards in the three months ended March 31, 2026 and 2025, respectively.

 

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NOTE 5 INCOME TAXES

 

As of March 31, 2026 the Company had net operating loss (“NOL”) carryforwards of approximately $384 million for federal income tax purposes and $365 million for California state income tax purposes. Such carryforwards expire in varying amounts through the year 2037 and 2045 for federal and California purposes, respectively. For federal losses arising in tax years ending after December 31, 2017, the NOL carryforwards are allowed indefinitely. Use of the carryforward amounts is subject to an annual limitation as a result of a previous ownership change and a tax ownership change that occurred in June 2021.

 

The Company’s tax years 2022 through 2025 remain subject to examination by the Internal Revenue Service, and tax years 2021 through 2025 remain subject to examination by California tax jurisdictions. In addition, the Company’s loss carryforward amounts are generally subject to examination and adjustment for a period of three years for federal tax purposes and four years for California purposes, beginning when such carryovers are utilized to reduce taxes in a future tax year.

 

Because it is more likely than not that the Company will not realize its net deferred tax assets, it has recorded a full valuation allowance against these assets. Accordingly, no deferred tax asset has been reflected in the accompanying condensed consolidated balance sheet.

 

 

NOTE 6 NET LOSS PER COMMON SHARE

 

Basic net loss per common share is computed by dividing the net loss by the weighted-average common shares outstanding. Options, deferred stock units, convertible debt, convertible preferred shares and warrants were not considered in the computation of net loss per share because their inclusion would have been antidilutive. Had these instruments been included, the fully diluted weighted average shares outstanding would have increased by approximately 11,550,000 and 10,397,000 for the three months ended March 31, 2026 and 2025, respectively.

 

 

NOTE 7 LEASES & PROPERTY, PLANT, EQUIPMENT AND WATER PROGRAMS

 

Effective February 1, 2024, the Company entered into a 26-year right-of-way agreement with the United States Bureau of Land Management (“BLM”) with respect to the Company’s Northern Pipeline asset which resulted in recording right-of-use assets and lease liabilities in the amount of $1.9 million resulting from $4.8 million in future lease payments over the 26 years less imputed interest of $2.9 million based upon a 10% weighted average discount rate. The right-of-way agreement has an annual rent expense of approximately $185,000, with annual defined inflation increases.

 

The Company has operating leases for right-of-way agreements, corporate offices, vehicles and office equipment. The Company’s leases have remaining lease terms of 7 months to 25 years as of March 31, 2026, some of which include options to extend or terminate the lease. However, the Company is not reasonably certain to exercise options to renew or terminate, and therefore renewal and termination options are not included in the lease term or the right-of-use asset and lease liability balances. The Company’s current lease arrangements expire in 2049. The Company does not have any finance leases.

 

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As a lessor, in February 2016, the Company entered into a lease agreement with Fenner Valley Farms LLC (“FVF”) (the “lessee”), pursuant to which FVF is leasing, for a 99-year term, 2,100 acres owned by Cadiz in San Bernardino County, California, to be used to plant, grow and harvest agricultural crops (“FVF Lease Agreement”). As consideration for the lease, FVF paid the Company a one-time payment of $12.0 million upon closing. The Company expects to recognize rental income of $420,000 annually over the next five years related to the FVF Lease Agreement.

 

Depreciation expense on land improvements, buildings, leasehold improvements, machinery and equipment and furniture and fixtures was $383,000 and $302,000 for the three months ended March 31, 2026 and 2025, respectively.

 

 

NOTE 8 FAIR VALUE MEASUREMENTS

 

Fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities. The Company considers a security that trades at least weekly to have an active market. Fair values determined by Level 2 inputs utilize data points that are observable, such as quoted prices, interest rates and yield curves. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.  

 

On October 27, 2025, the Company recorded a derivative liability in the amount of $7 million related to funding fee shares to be issued under the Lytton Credit Agreement (see Note 3 – Long-Term Debt, above). $1.9 million of the derivative liability was reclassified to additional paid-in capital for the settlement of funding fee shares upon an initial borrowing of $15 million under the Lytton Credit Agreement in November 2025 and $1.8 million of the derivative liability was reclassified to additional paid-in capital for the settlement of funding fee shares upon a second draw of $15 million in March 2026. The fair value of the derivative liability was estimated using the equity spot price approach, which involves remeasuring the liability at each reporting date based on the Company's closing common stock price. The number of shares expected to be issued is determined in accordance with the funding fee formula specified in the debt agreement (i.e., 25,000 shares per $1 million of principal funded at each funding date).The change in fair value is recorded as an adjustment to the recorded derivative liability with the unrealized gains and losses reflected on the income statement.

 

(in thousands)

 

Level 3 Liabilities

 
     

Balance at December 31, 2025

 $(5,050)
     
Reclassification of derivative liabilities to additional paid-in capital  1,826 

Unrealized gain on derivative liability

  667 
     

Balance at March 31, 2026

 $(2,557)

 

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Investments at Fair Value as of March 31, 2026

 
    

(in thousands)

 

Level 1

  

Level 2

  

Level 3

  

Total

 
                 

Liabilities

                
                 

Derivative Liabilities

 $-  $-  $2,557  $2,557 
                 

Total Liabilities

 $-  $-  $2,557  $2,557 

 

 

NOTE 9 COMMON AND PREFERRED STOCK

 

Common Stock

 

The Company is authorized to issue 100 million shares of Common Stock at a $0.01 par value. As of March 31, 2026, the Company had 83,799,366 shares issued and outstanding.

 

On March 7, 2025, the Company completed the sale and issuance of 5,715,000 shares of its common stock to certain institutional investors in a registered direct offering. The shares of common stock were sold at a purchase price of $3.50 per share, for aggregate gross proceeds of approximately $20.0 million and aggregate net proceeds of approximately $18.3 million.

 

Series 1 Preferred Stock

 

The Company has issued a total of 10,000 shares of Series 1 Preferred Stock (“Series 1 Preferred Stock”) to certain holders (“Holders”) under certain conversion and exchange agreements entered into in March 2020. Each share of Series 1 Preferred Stock is convertible at any time at the option of the Holder into 405.05 shares of Common Stock. As of March 31, 2023, Holders of Series 1 Preferred Stock exercised their option to convert 9,671 shares of Series 1 Preferred Stock into 3,917,235 shares of Common Stock. The Company has 329 shares of Series 1 Preferred Stock issued and outstanding as of March 31, 2026.

 

Series A Preferred Stock

 

On June 29, 2021, the Company entered into an Underwriting Agreement with B. Riley Securities, Inc., as representative of the several underwriters named there, to issue and sell an aggregate of 2,000,000 depositary shares (the “Depositary Shares”), as well as up to 300,000 Depositary Shares sold pursuant to the exercise of an option to purchase additional Depositary Shares (“Depositary Share Offering”), each representing 1/1000th of a share of the 8.875% Series A Cumulative Perpetual Preferred Stock (the “Series A Preferred Stock”). The Depositary Share Offering was completed on July 2, 2021 for net proceeds of approximately $54 million.

 

On July 1, 2021, the Company filed the Certificate of Designation (“Certificate of Designation”) for the Series A Preferred Stock with the Secretary of State of the State of Delaware, which became effective upon acceptance for record. The Certificate of Designation classified a total of 7,500 shares of the Company’s authorized shares of preferred stock, $0.01 par value per share, as Series A Preferred Stock.

 

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As set forth in the Certificate of Designation, the Series A Preferred Stock will rank, as to dividend rights and rights upon the Company’s liquidation, dissolution or winding up: (i) senior to Common Stock of the Company; (ii) junior to the Series 1 Preferred Stock with respect to the distribution of assets upon the Company’s voluntary or involuntary liquidation, dissolution or winding up; (iii) senior to the Series 1 Preferred Stock with respect to the payment of dividends and (iv) effectively junior to all the Company’s existing and future indebtedness (including indebtedness convertible into Common Stock or preferred stock) and to the indebtedness and other liabilities of (as well as any preferred equity interests held by others in) the Company’s existing or future subsidiaries.

 

Holders of Series A Preferred Stock, when and as authorized by the Company’s Board of Directors, are entitled to cumulative cash dividends at the rate of 8.875% of the $25,000.00 ($25.00 per Depositary Share) liquidation preference per year (equivalent to $2,218.75 per share per year or $2.21875 per Depositary Share per year). Dividends are payable quarterly in arrears, on or about the 15th of January, April, July and October, beginning on or about October 15, 2021. As of March 31, 2026, the Company has paid aggregate cash dividends of $23,138,000. On March 23, 2026, the Company’s Board of Directors declared that holders of Series A Preferred stock will receive a cash dividend equal to $560.00 per whole share; therefore, holders of Depositary Shares will receive a cash dividend equal to $0.56 per Depositary Share. The dividend totaling $1,288,000 was paid on April 15, 2026 to respective holders of record as of the close of business on April 3, 2026.

 

Dividends on the Series A Preferred Stock underlying the depositary shares will continue to accumulate whether or not (i) any of our agreements prohibit the current payment of dividends, (ii) we have earnings or funds legally available to pay the dividends, or (iii) our Board of Directors does not declare the payment of the dividends.

 

Holders of depositary shares representing interests in the Series A Preferred Stock generally will have no voting rights. However, if we do not pay dividends on any outstanding shares of Series A Preferred Stock for six or more quarterly dividend periods (whether or not declared or consecutive), holders of the Series A Preferred Stock (voting separately as a class with all other outstanding series of preferred stock upon which like voting rights have been conferred and are exercisable) will be entitled to elect two additional directors to the Board of Directors to serve until all unpaid dividends have been fully paid or declared and set apart for payment.

 

On and after July 2, 2026, the shares of Series A Preferred Stock will be redeemable at the Company’s option, in whole or in part, at a redemption price equal to $25,000.00 per share ($25.00 per Depositary Share), plus any accrued and unpaid dividends. Furthermore, upon a change of control or delisting event (each as defined in the Certificate of Designation), the Company will have a special option to redeem the Series A Preferred Stock at $25,000.00 per share ($25.00 per Depositary Share), plus any accrued and unpaid dividends.

 

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Shares of Series A Preferred Stock are convertible into shares of Common Stock if, and only if, a change of control or delisting event (each as defined in the Certificate of Designation) has occurred, and the Company has not elected to redeem the Series A Preferred Stock prior to the applicable conversion date. Upon any conversion, each share of Series A Preferred Stock will be converted into that number of shares of Common Stock equal to the lesser of (i) the quotient obtained by dividing (A) the sum of (x) the $25,000 liquidation preference per share plus (y) the amount of an accrued and unpaid dividends to, but not including, the conversion date by (B) the Common Stock Purchase Price (as defined in the Certificate of Designation), and (ii) 3,748.13 (the “Share Cap”), subject to certain adjustments.

 

The Company has 2,300 shares of Series A Preferred Stock issued and outstanding as of March 31, 2026.

 

 

NOTE 10 COMMITMENTS AND CONTINGENCIES

 

In the normal course of its agricultural operations, the Company handles, stores, transports and dispenses products identified as hazardous materials. Regulatory agencies periodically conduct inspections and, currently, there are no pending claims with respect to hazardous materials.

 

Pursuant to cost-sharing agreements that have been entered into by participants in the Mojave Groundwater Bank, $625,000 in funds have been received in order to offset costs incurred in the environmental analysis of the Mojave Groundwater Bank. These funds may either be reimbursed or credited to participants’ participation in the Mojave Groundwater Bank and, accordingly, are fully reflected as deferred revenue as of March 31, 2026 and March 31, 2025.

 

In conjunction with the 26-year right-of-way agreement with BLM with respect to the Company’s Northern Pipeline asset, the Company deposited approximately $420,000 towards a performance and reclamation bond with the BLM which has been recorded in Other Long-Term Deposits/Prepaid Expenses.

 

The Company is from time to time involved in various lawsuits and legal proceedings that arise in the ordinary course of business. At this time, the Company is not aware of any other pending or threatened litigation that it expects will have a material adverse effect on its business, financial condition, liquidity, or operating results. Legal claims are inherently uncertain, however, and it is possible that the Company’s business, financial condition, liquidity and/or operating results could be adversely affected in the future by legal proceedings.

 

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ITEM 2.  Managements Discussion and Analysis of Financial Condition and Results of Operations

 

In connection with the safe harbor provisions of the Private Securities Litigation Reform Act of 1995, the following discussion contains trend analysis and other forward-looking statements. Forward-looking statements can be identified by the use of words such as intends, anticipates, believes, estimates, projects, forecasts, expects, plans and proposes. Although we believe that the expectations reflected in these forward-looking statements are based on reasonable assumptions, there are a number of risks and uncertainties that could cause actual results to differ materially from these forward-looking statements. These include, among others, our ability to maximize value from our portfolio of assets and our ability to obtain new financings as needed to meet our ongoing working capital needs. See additional discussion under the heading Risk Factors in Item 1A of our Annual Report on Form 10-K for the year ended December 31, 2025. Our forward-looking statements are made only as of the date hereof. We assume no duty to update these forward-looking statements to reflect new, changed or unanticipated events or circumstances, other than as may be required by law.

 

We are a water solutions provider with a unique combination of land, water, pipeline and water filtration assets located in Southern California between major water systems serving population centers in the Southwestern United States. Our portfolio of assets includes 2.5 million acre-feet of permitted water supply, 1 million acre-feet of groundwater storage capacity, 220 miles of existing, underground pipeline, 43 miles of right-of-way entitlements for pipeline construction, and versatile, scalable and cost-effective water filtration technology that removes contaminants and constituents of concern from groundwater. Our customers are public and private water systems, government agencies and commercial businesses.

 

We manage our landholdings, pipeline and water filtration technology assets to offer a suite of integrated products and services to public water systems, government agencies and commercial customers that include reliable water supply, groundwater storage, water conveyance and custom-designed water filtration technology systems.

 

Water Supply – In accordance with local, state, and federal laws, we own vested water rights authorizing the withdrawal of an average of 50,000 acre-feet per year, or 2.5 million acre-feet of groundwater over 50 years, from the aquifer system underlying our property in the Cadiz Valley (“Cadiz Ranch”) for beneficial uses, including agricultural development on our property and export to serve communities across the region. Because the groundwater in the aquifer system is eventually lost to evaporation, surplus water that is captured and withdrawn before it evaporates is a new water supply (i.e. “conserved” water).

 

Water Storage – The aquifer system at Cadiz Ranch is also large enough for use as a water “banking” facility, capable of storing water “in-lieu” for supply customers and up to 1 million acre-feet of imported surplus water for return during drought periods. For comparison, Metropolitan Water District of Southern California stores approximately 1.2 million acre-feet of water in Lake Mead, the largest surface reservoir in the United States.

 

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Water Conveyance – We own an existing 220-mile 30-inch steel pipeline (“Northern Pipeline”), that intersects several water storage and conveyance facilities in Southern California, including the California Aqueduct, the Los Angeles Aqueduct, and the Mojave River Pipeline. The maximum potential capacity of the Northern Pipeline for water conveyance is anticipated to be 25,000 AFY with expected throughput to be between 20,000 – 23,000 AFY. We also own a 99-year lease with the Arizona & California Railroad Company that will allow us to construct a 43-mile water conveyance pipeline (“Southern Pipeline”) within the existing, active railroad right-of-way that extends from the Cadiz Ranch to the Colorado River Aqueduct (“CRA”). We currently expect the capacity of the Southern Pipeline to be 120,000 AFY to accommodate imported water storage. We hold an option to purchase up to 180 miles of existing unused 36” steel pipeline that can be used in construction of the Southern Pipeline system or to replace certain components of the Northern Pipeline.

 

Water Filtration Technology – In 2022, we completed the acquisition of the assets of ATEC Water Systems, Inc. into ATEC Water Systems, LLC (“ATEC”), which provides innovative water filtration solutions for impaired or contaminated groundwater sources. ATEC’s specialized filtration media provide cost-effective, high-rate of removal for common groundwater impairments and contaminants that pose health risks in drinking water including iron, manganese, arsenic, Chromium-6, nitrates, per-and-polyfluoroalkyl substances (PFAS) and other constituents of concern.

 

Our addition of pipeline infrastructure and ATEC water filtration technology to our portfolio of land and water assets has enabled us to adjust our business model to begin offering integrated services and solutions to public water systems that address the urgent challenges of climate change and make significant progress in advancing contract negotiations for water supply with public water systems.

 

The combination of the water supply, water storage and water conveyance infrastructure described above constitutes the “Mojave Groundwater Bank” as discussed in more detail in Item 1. – Business of our Annual Report on Form 10-K for the year ended December 31, 2025.

 

Beginning in 2024, we entered into long-term agreements with public water systems, private utility and other private water providers for the delivery of 21,275 AFY of annual water supply from the Mojave Groundwater Bank via the Northern Pipeline, representing approximately 85% of capacity of the Northern Pipeline and 45% of total average long-term supply available under our current permits. Through membership in Fenner Gap Mutual Water Company, the mutual water company we formed to carry out the project, participating water providers will purchase, for up to a 50-year term (take on delivery), their contracted water supply at an agreed upon market price between $1,450 - $1,950/AFY (2024 dollars) that is estimated to provide a net return of approximately $850/AFY (2024 dollars and subject to annual inflation adjustment), after payment of operations and maintenance costs and a pro rata portion of capital costs for construction of the facilities of the Mojave Groundwater Bank project. The cost to participating water providers is estimated at this time without consideration of expected grant funding or low-interest government loans that may reduce capital costs.

 

We expect the remaining water supply available under our current permit to be contracted for delivery via the Southern Pipeline. We are in discussion with several parties interested in contracting for the supply from the Southern Pipeline, including multiple water providers, municipalities and tribes in Arizona that could take delivery from the Colorado River’s Central Arizona Project under exchange agreements as well as existing Southern California based water users.

 

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In addition to available water supply, the Mojave Groundwater Bank offers one million acre-feet of imported storage capacity and an additional 150,000 acre-feet for carryover storage of existing contracted supplies. We are in discussions with multiple parties with interest in contracting for storage capacity in the project. We expect the capacity charge for contracted storge capacity will range from $1,500 - $3,000 per acre-foot, plus annual maintenance and operational fees. In October 2025, we executed an MOU with the U.S. Bureau of Reclamation to explore incorporating the Mojave Groundwater Bank, including supply and storage capacity, into long-term Colorado River system planning, as federal authorities contemplate solutions to the ongoing drought and long-term stress on the river system.

 

To finance construction of all improvements and required facilities to operate the Mojave Groundwater Bank project including the Northern Pipeline, Southern Pipeline and related facilities currently estimated at $1.25 - $1.5 billion, we established a new special purpose business entity Mojave Water Infrastructure Company LLC (“MWI”) that we expect will fund these capital costs in partnership with public sector, tribal and other investors.

 

In October 2025, we entered into the Lytton Credit Agreement, pursuant to which we may require Lytton to provide up to $51 million in an unsecured loan facility, convertible into the Storage Cash Flows Right, which Lytton would then contribute to MWI, in exchange for equity interests in MWI on the same economic terms offered to other equity investors in MWI. The Lytton Credit Agreement represents the first tranche of up to approximately $451 million in total equity capital being raised by us through MWI, to construct, own and operate the Mojave Groundwater Bank (see Note 3 to the Consolidated Financial Statements – “Long-Term Debt”).

 

In addition, we are currently engaged in the completion of due diligence with private equity investors for up to a targeted $400 million in equity commitment to MWI. Upon completion of definitive agreements for an estimated additional $400 million in equity capital investments in MWI, we expect to contribute to MWI our pipeline infrastructure assets, including the Northern Pipeline and the Southern Pipeline right-of-way. In addition, Lytton would contribute to MWI the Storage Cash Flows Right (see Note 3 to the Consolidated Financial Statements – “Long-Term Debt”). Accordingly, MWI investors would be expected to share in the cash flows generated from the constructed facilities including from the supply agreements and the Storage Cash Flows Right. Under this potential structure, in consideration of our transfer of assets, we expect to receive an upfront capital reimbursement payment at closing and an equity interest in MWI, entitling us to share in the long-term cash flows generated by MWI, among other consideration.

 

MWI investors are expected to coordinate with us and project participants to seek available infrastructure grants and/or other financing alternatives. In February 2026 we received an invitation from the U.S. Environmental Protection Agency (“EPA”) to apply for up to $194 million under the Water Infrastructure Finance and Innovation Act (“WIFIA”) program to support Northern Pipeline conversion costs. This pre-application invitation reserves federal funding for the project while we advance through the underwriting process.

 

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In addition to WIFIA, we are evaluating potential revenue bond issuances through a financing focused Joint Powers Authority formed by Fenner Gap Mutual Water Company and the County of San Bernardino in April 2026 to fund any remaining construction costs. 

 

ATEC and our agricultural operations provide our current principal source of revenue, although our working capital needs are not fully supported by these operations at this time. We believe that our water supply, storage, pipeline conveyance and treatment solutions will provide a significant source of future cash flow for the business and our stockholders. We presently rely upon debt and equity financing to support our working capital needs and development of our water solutions.

 

Our current and future operations also include activities that further our commitments to sustainable stewardship of our land, water, pipeline and water filtration technology assets, good governance and corporate social responsibility. We believe these commitments are important investments that will assist in maintenance of sustained stockholder value.

 

Results of Operations

 

Three Months Ended March 31, 2026, Compared to Three Months Ended March 31, 2025

 

We currently operate in two reportable segments. Our largest segment is Land and Water Resources, which comprises all activities regarding our properties in the eastern Mojave Desert, pre-revenue development of the Mojave Groundwater Bank (supply, storage and conveyance), and agricultural operations. Our second operating segment is Water Filtration Technology comprised of ATEC which provides innovative water filtration technology solutions for impaired or contaminated groundwater sources.

 

We evaluate our performance based on segment operating (loss). Interest expense, income tax expense and losses related to equity method investments are excluded from the computation of operating (loss) for the segments. Segment net revenue, segment operating expenses and segment operating (loss)/income information consisted of the following for the three months ended March 31, 2026 and 2025:

 

   

Three Months Ended March 31, 2026

 

(in thousands)

 

Land and Water

Resources

   

Water Filtration

Technology

   

Total

 
                         

Revenues

    358       1,274       1,632  
                         

Costs and expenses:

                       

Cost of sales

    282       925       1,207  

General and administrative

    5,744       1,133       6,877  

Depreciation

    372       11       383  
                         

Total costs and expenses

    6,398       2,069       8,467  
                         

Operating (loss) income

  $ (6,040 )   $ (795 )   $ (6,835 )

 

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Cadiz Inc.


 

   

Three Months Ended March 31, 2025

 

(in thousands)

 

Land and Water

Resources

   

Water Filtration

Technology

   

Total

 
                         

Revenues

  $ 565     $ 2,389     $ 2,954  
                         

Costs and expenses:

                       

Cost of sales

    499       1,579       2,078  

General and administrative

    7,397       710       8,107  

Depreciation

    295       7       302  
                         

Total costs and expenses

    8,191       2,296       10,487  
                         

Operating income (loss)

  $ (7,626 )   $ 93     $ (7,533 )

 

We have not received significant revenues from our water supply, storage, or conveyance assets to date. Our revenues have been limited primarily to ATEC sales and sales from our alfalfa plantings and rental income from our agricultural leases. As a result, we have historically incurred a net loss from operations. We incurred an operating loss of $6.8 million in the three months ended March 31, 2026, compared to a $7.5 million operating loss during the three months ended March 31, 2025. The reduced loss in 2026 was primarily due to higher compensation costs related to stock based non-cash bonus awards in 2025. Net loss for the three months ended March 31, 2026 was $8.6 million compared to a $9.6 million net loss during the three months ended March 31, 2025.

 

Our primary expenses are our ongoing overhead costs associated with the development of our water supply, storage, and conveyance assets (i.e., general and administrative expense), farming expenses at the Cadiz Ranch, manufacturing operations of ATEC and our interest expense. We will continue to incur non-cash expenses in connection with our management and director equity incentive compensation plan.

 

Revenues Revenue totaled $1.6 million during the three months ended March 31, 2026 primarily related to ATEC sales totaling $1.3 million, sales from the harvest from our 890 acres of commercial alfalfa crop totaling $0.2 million and rental income from agricultural leases totaling $0.1 million.  Revenue totaled $3.0 million during the three months ended March 31, 2025, primarily related to ATEC sales totaling $2.4 million, sales from the harvest from our 890 acres of commercial alfalfa crop totaling $0.5 million and rental income from agricultural leases totaling $0.1 million.  The decrease in ATEC revenues primarily reflects an anticipated reduction in volume of filters shipped in the first quarter of 2026 compared to 2025.  Filter revenues in the 1st quarter of 2025 related to a mega project for the Central Utah Water Conservancy District’s Vineyard Wellfield Groundwater Polishing Project.

 

Cost of Sales Cost of sales totaled $1.2 million during the three months ended March 31, 2026, comprised of $0.9 million related to ATEC (27.6% gross margin) and $0.3 million related to our alfalfa crop harvest. Cost of sales totaled $2.1 million during the three months ended March 31, 2025, comprised of $1.6 million related to ATEC (35.2% gross margin) and $0.5 million related to our alfalfa crop harvest. The decrease in ATEC gross margin is driven by the reduced filter sales over which the fixed costs included in cost of sales can be spread.

 

25

 

Cadiz Inc.


 

General and Administrative Expenses General and administrative expenses during the three months ended March 31, 2026, exclusive of stock-based compensation costs, totaled $6.4 million compared to $5.3 million for the three months ended March 31, 2025.  The increase in 2026 was primarily due to increased legal and consulting fees incurred in advancing the development of the Mojave Groundwater Bank, accrued cash bonuses recorded in the 2026 period and increased marketing commissions and sales expenses related to ATEC.  General and administrative expense for ATEC totaled $1.1 million during the three months ended March 31, 2026 compared with $0.7 million for the same period in 2025. 

 

Compensation costs for stock and option awards for the three months ended March 31, 2026, were $0.5 million, compared to $2.8 million for the three months ended March 31, 2025. The higher 2025 expense was primarily due to higher stock-based non-cash awards to employees and consultants in 2025 compared to 2026 (see Note 4 to the Condensed Consolidated Financial Statements – “Stock-Based Compensation Plans”).

 

Depreciation Depreciation expense totaled $0.4 million during the three months ended March 31, 2026 compared to $0.3 million during the three months ended March 31, 2025.

 

Interest Expense, net Net interest expense totaled $2.5 million during the three months ended March 31, 2026, compared to $2.1 million during the same period in 2025. The following table summarizes the components of net interest expense for the two periods (in thousands):

 

   

Three Months Ended

 
   

March 31,

 
   

2026

   

2025

 
                 

Cash interest on outstanding debt

  $ 679     $ 379  

PIK interest on outstanding debt

    720       671  

Interest added to lease obligation

    815       737  

Amortization of debt discount

    508       361  

Capitalized Interest

    (150 )     -  

Interest income

    (37 )     (91 )

Other income

    (70 )     -  
                 
    $ 2,465     $ 2,057  

 

Increased interest expense is primarily due to borrowings under the Lytton Credit Agreement. Interest income primarily relates to interest on investments in short-term deposits.

 

 

Liquidity and Capital Resources

 

Current Financing Arrangements

 

As we have not received sufficient revenues or gross profits from our water, agriculture or water filtration technology activities to date, we have been required to obtain financing to bridge the gap between the time water resource and other development expenses are incurred and the time that revenue will commence. Historically, we have addressed these needs primarily through secured debt financing arrangements and private equity placements.

 

26

 

Cadiz Inc.


 

Equity Offerings

 

On March 7, 2025, we completed the sale and issuance of 5,715,000 shares of our common stock to certain institutional investors in a registered direct offering (“March 2025 Direct Offering”). The shares of common stock were sold at a purchase price of $3.50 per share, for aggregate gross proceeds of approximately $20.0 million and aggregate net proceeds of approximately $18.3 million.

 

The proceeds from the March 2025 Direct Offering were used for capital and other expenses related to the development and construction of the Mojave Groundwater Bank, working capital, and general corporate purposes.

 

Debt Offerings

 

In July 2021, we entered into a $50 million new credit agreement (“Credit Agreement”) (see Note 3 to the Condensed Consolidated Financial Statements – “Long-Term Debt”). The proceeds of the Credit Agreement, together with the proceeds from a depositary share offering, were used to (a) to repay all our outstanding senior secured debt obligations in the amount of approximately $77.6 million, (b) to deposit approximately $10.2 million into a segregated account, representing an amount sufficient to pre-fund eight quarterly dividend payments on the Series A Preferred Stock underlying depositary shares issued in a depositary share offering, and (c) to pay transaction related expenses. The remaining proceeds were used for working capital needs and for general corporate purposes.

 

On February 2, 2023, we entered into a First Amendment to Credit Agreement to amend certain provisions of the Credit Agreement (“First Amended Credit Agreement), Under the First Amended Credit Agreement, the lenders will have a right to convert up to $15 million of outstanding principal, plus any PIK interest and any accrued and unpaid interest (the “Convertible Loan”) into shares of our common stock at a conversion price of $4.80 per share (the “Conversion Price”). In addition, prior to the maturity of the Credit Agreement, we have the right to require that the lenders convert the outstanding principal amount, plus any PIK Interest and accrued and unpaid interest, of the Convertible Loan if the following conditions are met: (i) the average VWAP of the Company’s common stock on The Nasdaq Stock Market, or such other national securities exchange on which the shares of common stock are listed for trading, over 30 consecutive trading dates exceeds 115% of the then Conversion Price and (ii) there is no event of default under certain provisions of the Credit Agreement.

 

Under the First Amended Credit Agreement, the maturity date of the Credit Agreement was extended from July 2, 2024 to June 30, 2026.

 

27

 

Cadiz Inc.


 

On March 6, 2024, we entered into a Third Amendment to Credit Agreement and First Amendment to Security Agreement (“Third Amended Credit Agreement”) with HHC $ Fund 2012 (“Heerema”) (see Note 3 to the Condensed Consolidated Financial Statements – “Long-Term Debt”). Before entering into the Third Amended Credit Agreement, Heerema purchased the outstanding secured non-convertible term loans under the Credit Agreement (“Assignment”). In connection with the Assignment, the existing holders of both the Convertible Loan and non-convertible term loans consented to effectuate the Third Amended Credit Agreement in consideration of a consent fee in the aggregate amount of $479,845 payable in the form of our common stock (valued at $2.89 per share, or 166,036 shares), which was registered pursuant to an effective shelf registration statement on Form S-3 and a prospectus supplement thereunder. The Third Amended Credit Agreement provides, among other things, (a) a new tranche of senior secured convertible terms loans from Heerema in an aggregate principal amount of $20 million, having a maturity date of June 30, 2027 (“New Secured Convertible Debt”); (b) the aggregate principal amount of the secured non-convertible term loans acquired by Heerema has been increased from $20 million to $21.2 million and the applicable repayment fee in respect thereof has been eliminated; (c) the Convertible Loan existing prior to the Third Amended Credit Agreement, in an aggregate principal amount of approximately $16 million plus interest accruing thereon, has become unsecured; and (d) extension of the maturity date for the existing Convertible Loan and non-convertible loans to June 30, 2027.

 

The annual interest rate remains unchanged at 7.00%. Interest on $21.2 million of the remaining principal amount will be paid in cash. Interest on the aggregate $36 million principal amount of the New Secured Convertible Debt and existing Convertible Loan is paid in kind on a quarterly basis.

 

On October 27, 2025, we entered into the Lytton Credit Agreement, pursuant to which Lytton provided the first tranche of capital (the “Tribal Investment”) for construction of the Mojave Groundwater Bank. Under the Lytton Credit Agreement, the Company at its election may draw, as an unsecured term loan, up to $51 million in one or more installments beginning on the Effective Date and ending April 30, 2027. The unsecured term loan bears interest at a fixed rate of 8% per annum, payable quarterly in arrears on March 31, June 30, September 30, and December 31 of each year. Interest may be paid in cash or, upon mutual agreement between us and Lytton, in shares of our common stock determined in accordance with the Lytton Credit Agreement. The Tribal Investment matures on April 30, 2031 (“Initial Maturity Date”) which may be extended to April 30, 2036 if any principal amount remains outstanding as of the Initial Maturity Date.

 

In connection with the Lytton Credit Agreement, the Company agreed to issue shares of its common stock to Lytton as follows:

 

 

upon execution of the Lytton Credit Agreement, a commitment fee of 600,000 shares;

 

on each funding date, a funding fee of 25,000 shares per $1 million of principal amount funded; and

 

in the event the Tribal Investment is extended beyond the Initial Maturity Date, an extension fee of 800,000 shares.

 

At any time following the funding of the full $51 million Tribal Investment amount under the Lytton Credit Agreement, at Lytton’s election, any outstanding principal and accrued interest of the Tribal Investment may be converted into a contractual right to receive a share of future cash flows from our water-storage rights (the “Storage Cash Flows Right”), which will entitle Lytton to receive 51% of the cash flows generated from our water-storage operations, provided that Lytton contributes the Storage Cash Flows Right to MWI, our special purpose entity formed to construct, own and operate the Mojave Groundwater Bank, in exchange for an ownership interest in MWI alongside other expected equity investors in MWI on the same economic terms.

 

28

 

Cadiz Inc.


 

The proceeds from the Tribal Investment will be used to fund the construction, development, ownership, operation, and other ongoing costs of the Mojave Groundwater Bank, and to reimburse our expenses related thereto. We made an initial draw of $15 million for reimbursement of Mojave Groundwater Bank project expenses and to support development activities in November 2025 and a second draw of $15 million in March 2026 (see Note 3 to the Consolidated Financial Statements – “Long-Term Debt”).  An additional $21 million remains undrawn under the Lytton Credit Agreement.

 

Limitations on our liquidity and ability to raise capital may adversely affect us. Sufficient liquidity is critical to meet our resource development activities. To the extent additional capital is required, we may increase liquidity through a variety of means, including equity or debt placements, through the lease, sale or other disposition of assets or reductions in operating costs. If additional capital is required, no assurances can be given as to the availability and terms of any new financing.

 

As we continue to actively pursue our business strategy, additional financing will continue to be required (see “Outlook”, below). The covenants in the Credit Agreement, as amended, do not prohibit our use of additional equity financing and allow us to retain 100% of the proceeds of any common equity financing. We do not expect the loan covenants to materially limit our ability to finance our water and agricultural development activities.

 

Cash Used in Operating Activities. Cash used in operating activities totaled $5.5 million for the three months ended March 31, 2026 and $3.6 million for the three months ended March 31, 2025.  The cash was primarily used to fund general and administrative expenses related to our water development efforts, agricultural development efforts, and our ATEC business including working capital needs. The increase in cash used in operating activities was driven by the increased cash losses from operations in 2026 primarily resulting from increased legal and consulting fees incurred in advancing the development of the Mojave Groundwater Bank. 

 

Cash Used in Investing Activities. Cash used for investing activities for the three months ended March 31, 2026, was $0.2 million, compared with $6.3 million for the three months ended March 31, 2025. The cash used in 2026 was primarily related to engineering design costs related to the Mojave Groundwater Bank project. The cash used in the 2025 was primarily related to securing an exclusive option to purchase up to 180 miles of steel pipeline for the development of the Mojave Groundwater Bank for $5.0 million.

 

Cash Provided by Financing Activities. Cash provided by financing activities totaled $13.7 million for the three months ended March 31, 2026, compared with cash provided by financing activities of $16.8 million for the three months ended March 31, 2025. Proceeds from the financing activities in the 2026 period primarily related to a $15 million draw under the Lytton Credit Agreement in March 2026. Proceeds from financing activities for the 2025 period primarily related to the issuance of shares under a direct offering.

 

29

 

Cadiz Inc.


 

Outlook

 

Short-Term Outlook. Proceeds from draws under the Lytton Credit Agreement, including the $15 million draw made in March 2026, together with cash on hand, provide us with sufficient funds to meet our short-term working capital needs. Our ATEC operations are expected to be funded using existing capital, and anticipated cash profits generated from operations during 2026.

 

Long-Term Outlook. In the longer term, we may need to raise additional capital to finance working capital needs and capital expenditures (see “Current Financing Arrangements”, above). Our future working capital needs will depend upon the specific measures we pursue in the entitlement and development of our water supply, storage, conveyance resources and other developments. Future capital expenditures will depend on the progress of the Mojave Groundwater Bank, including the funding of MWI, ATEC operational needs and any further expansion of our agricultural assets. Additionally, timing of reimbursement of development costs advanced related to the Mojave Groundwater Bank and the timing of receipt of funds for the anticipated transfer of assets into MWI will impact the need to raise additional capital.

 

We are evaluating the amount of cash needed, and the manner in which such cash will be raised, on an ongoing basis. We may meet any future cash requirements through a variety of means, including equity or debt placements, or through the sale or other disposition of assets. Equity placements will be undertaken only to the extent necessary, so as to minimize the dilutive effect of any such placements upon our existing stockholders. No assurances can be given, however, as to the availability or terms of any new financing. Limitations on our liquidity and ability to raise capital may adversely affect us. Sufficient liquidity is critical to meet our resource development activities.

 

Recent Accounting Pronouncements

 

See Note 1 to the Condensed Consolidated Financial Statements – “Basis of Presentation”.

 

 

ITEM 3. Quantitative and Qualitative Disclosures about Market Risk

 

We are a smaller reporting company as defined by Reg. 240.12b-2 of the Securities and Exchange Act of 1934 and are not required to provide the information under this item.

 

 

ITEM 4. Controls and Procedures

 

Disclosure Controls and Procedures

 

The Company established disclosure controls and procedures to ensure that material information related to the Company, including its consolidated entities, is accumulated and communicated to senior management, including the Chief Executive Officer (the “Principal Executive Officer”) and Chief Financial Officer (the “Principal Financial Officer”) and to its Board of Directors. Based on their evaluation as of March 31, 2026, the Company's Principal Executive Officer and Principal Financial Officer have concluded that the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) are effective to ensure that the information required to be disclosed by the Company in the reports that it files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms, and such information is accumulated and communicated to management, including the principal executive and principal financial officers as appropriate, to allow timely decisions regarding required disclosures.

 

30

 

Cadiz Inc.


 

Changes in Internal Controls Over Financial Reporting

 

In connection with the evaluation required by paragraph (d) of Rule 13a-15 under the Exchange Act, there was no change identified in the Company's internal control over financial reporting that occurred during the last fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

 

Because of the inherent limitations of internal control over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may not be prevented or detected on a timely basis. Also, projections of any evaluation of the effectiveness of the internal control over financial reporting to future periods are subject to the risk that the controls may become inadequate because of changes in

conditions, or that the degree of compliance with the policies or procedures may deteriorate.

 

31

 

 

Cadiz Inc.


 

PART II - OTHER INFORMATION

 

 

ITEM 1.

Legal Proceedings

 

There have been no material changes to legal proceedings described in our Annual Report on Form 10-K for the year ended December 31, 2025.

 

 

ITEM 1A.

Risk Factors

 

There have been no material changes to the risk factors described in our Annual Report on Form 10-K for the year ended December 31, 2025.

 

 

ITEM 2.

Unregistered Sales of Equity Securities and Use of Proceeds

 

Not applicable.

 

 

ITEM 3.

Defaults Upon Senior Securities

 

Not applicable.

 

 

ITEM 4.

Mine Safety Disclosures

 

Not applicable.

 

 

ITEM 5.

Other Information

 

 

a.

Information required under Form 8K.

 

None.

 

 

b.

Modifications to nomination process.

 

None.

 

 

c.

Insider trading arrangements.

 

During the three months ended March 31, 2026, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

 

32

 

 

 

Cadiz Inc.


 

 

 

ITEM 6.

Exhibits

 

The following exhibits are filed or incorporated by reference as part of this Quarterly Report on Form 10-Q.

 

* 31.1

 

Certification of Susan Kennedy, Chief Executive Officer of Cadiz Inc. pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

     

* 31.2

 

Certification of Stanley E. Speer, Chief Financial Officer and Secretary of Cadiz Inc. pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

     

* 32.1

 

Certification of Susan Kennedy, Chief Executive Officer of Cadiz Inc. pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

     

* 32.2

 

Certification of Stanley E. Speer, Chief Financial Officer and Secretary of Cadiz Inc. pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

     

* 101.INS

 

Inline XBRL Instance Document (the Instance Document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

     

* 101.SCH

 

Inline XBRL Taxonomy Extension Schema Document

     

* 101.CAL

 

Inline XBRL Taxonomy Extension Calculation Linkbase Document

     

* 101.DEF

 

Inline XBRL Extension Definition Linkbase Document

     

* 101.LAB

 

Inline XBRL Taxonomy Extension Label Linkbase Document

     

* 101.PRE

 

Inline XBRL Taxonomy Extension Presentation Linkbase Document

     

104

 

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

 


 

*

Filed concurrently herewith.

**

Previously filed.

 

33

 

 

Cadiz Inc.


 

 

SIGNATURE

 

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Cadiz Inc.

 

 

 

By:

/s/ Susan Kennedy   May 14, 2026  

 

Susan Kennedy

 

Date

 

 

Chief Executive Officer

     

 

(Principal Executive Officer)

     
         
         

By:

/s/ Stanley E. Speer   May 14, 2026  

 

Stanley E. Speer

 

Date

 

 

Chief Financial Officer and Secretary

     

 

(Principal Financial Officer)

     

 

34

FAQ

How did Cadiz Inc. (CDZI) perform financially in Q1 2026?

Cadiz posted a net loss of about $8.6 million in Q1 2026, slightly improving from $9.6 million a year earlier. Revenue declined to $1.6 million from $3.0 million, reflecting lower ATEC filtration project volume and stable agricultural and lease income.

What were Cadiz Inc. (CDZI) revenues by business in Q1 2026?

In Q1 2026, Cadiz generated $1.3 million from ATEC water filtration, about $0.2 million from alfalfa crop sales, and roughly $0.1 million from agricultural lease income. Total revenue of $1.6 million compares with $3.0 million in the prior‑year quarter.

What is Cadiz Inc.’s (CDZI) liquidity position as of March 31, 2026?

Cadiz held $16.5 million in cash and cash equivalents and $2.8 million in long‑term restricted cash at March 31, 2026. Working capital was about $11.1 million, supported by a recent $15 million draw under the Lytton Credit Agreement to fund Mojave Groundwater Bank development.

How much debt does Cadiz Inc. (CDZI) have and at what cost?

Cadiz reported long‑term debt of $85.6 million plus a small current portion at March 31, 2026. The overall effective interest rate was 13.9% for Q1 2026, reflecting its senior secured credit agreement and the unsecured Lytton Credit Agreement supporting project construction.

What progress did Cadiz Inc. (CDZI) make on the Mojave Groundwater Bank?

Cadiz continued advancing the Mojave Groundwater Bank, drawing a second $15 million tranche under the Lytton Credit Agreement to reimburse project costs and support development. It also highlighted long‑term supply contracts and ongoing plans to finance pipelines and storage via Mojave Water Infrastructure Company LLC.

What are Cadiz Inc. (CDZI) segment results for Q1 2026?

In Q1 2026, Land and Water Resources recorded $0.4 million revenue and a $6.0 million operating loss. Water Filtration Technology (ATEC) generated $1.3 million revenue and a $0.8 million operating loss, both contributing to the consolidated operating loss of $6.8 million.