Press Release: Direct Digital Holdings Reports Fourth Quarter and Full Year 2025 Financial Results

Dow Jones04-01

Fourth Quarter 2025 Buy-side Revenue Increased 28%

Fourth Quarter 2025 Consolidated Revenue Decreased 7%

Reduced Operating Expenses by 12% in Q4 2025 Compared to Q4 2024 and by 18% in FY 2025 Compared to FY 2024

HOUSTON, March 31, 2026 /PRNewswire/ -- Direct Digital Holdings, Inc. (Nasdaq: DRCT) ("Direct Digital Holdings" or the "Company"), a leading advertising and marketing technology platform operating through its companies Orange 142, LLC ("Orange 142") and Colossus Media, LLC ("Colossus SSP"), today announced financial results for the fourth quarter and full year ended December 31, 2025.

Mark D. Walker, Chairman and Chief Executive Officer, commented, "We're encouraged by our ability to drive double digit growth in the buy-side of our business, driven primarily by new customers and increased demand we're seeing from new verticals. As we move through 2026, we are strategically shifting our focus on driving digital marketing spend among buy-side and new enterprise customers. To that end, in March of 2026 we launched Ignition+, an AI-enabled programmatic media solution providing enhanced accessibility for large enterprise clients in the buy-side network, while also prioritizing transparency, efficiency, and cost reduction through AI-driven optimization, insights and curation. In connection with this strategic shift, we are currently aggregating our operations to streamline our operating structure and enable us to more efficiently go to market and drive value creation for our shareholders."

Keith Smith, President, commented, "Our strategic pivot allows us to center our resources to enhance Direct Digital's buyside presence and drive continued success winning new customers and capturing market share. We look forward to executing on our refocused business model."

Fourth Quarter 2025 Highlights

   -- Buy-side advertising segment served about 195 customers in the fourth of 
      2025. 
 
   -- Buy-side advertising revenue for the fourth quarter of 2025 included $1.7 
      million from customers in new verticals, reflecting the Company's ongoing 
      expansion efforts. 
 
   -- Processed approximately 85 billion average monthly impressions through 
      the sell-side advertising segment. 
 
   -- Executing on strategic pivot and reallocating resources to more 
      streamlined and profitable business model focused on buy-side growth. 

Fourth Quarter 2025 Financial Results

   -- Revenue of $8.4 million decreased 7% compared to $9.1 million in the 
      fourth quarter of 2024. 
 
   -- Buy-side advertising segment revenue of $8.2 million increased 28% 
      compared to $6.4 million in the fourth quarter of 2024. 
 
   -- Sell-side advertising segment revenue of $0.2 million decreased as 
      compared to $2.7 million in the fourth quarter of 2024, primarily related 
      to a decrease in impression inventory when compared to the fourth quarter 
      of 2024. 
 
   -- Gross profit was $2.3 million, or 27% of revenue, compared to $2.9 
      million, or 32% of revenue, in the fourth quarter of 2024. 
 
   -- Operating expenses of $6.7 million decreased 12% compared to $7.7 million 
      in the fourth quarter of 2024. 
 
   -- Operating loss was ($4.5 million), compared to ($4.7 million) in the 
      fourth quarter of 2024. 
 
   -- Net loss was ($12.6 million) compared to net loss of ($6.6 million) in 
      the fourth quarter of 2024 
 
   -- Adjusted EBITDA[1] loss was ($3.6 million) in the fourth quarter of 2025 
      compared to a loss of ($3.4 million) in the fourth quarter of 2024. 
 
   -- As of December 31, 2025, the Company held cash and cash equivalents of 
      $0.7 million compared to $1.4 million as of December 31, 2024. 

Full Year 2025 Financial Results

   -- Revenue of $34.7 million decreased 44% compared to $62.3 million in full 
      year 2024. 
 
   -- Buy-side advertising segment revenue of $29.4 million increased 10% 
      compared to $26.6 million in full year 2024. 
 
   -- Sell-side advertising segment revenue of $5.3 million decreased 85% 
      compared to $35.7 million in full year 2024, primarily related to a 
      decrease in impression inventory when compared to the prior year period. 
 
   -- Gross profit was $10.4 million, or 30% of revenue, compared to $17.4 
      million, or 28% of revenue, in full year 2024. 
 
   -- Operating expenses of $25.2 million decreased $5.4 million, or 18%, 
      compared to $30.6 million in full year 2024. 
 
   -- Operating loss was ($14.8 million), compared to operating loss of ($13.2 
      million) in full year 2024. 
 
   -- Net loss was ($27.7 million) compared to net loss of ($19.9 million) in 
      full year 2024. 
 
   -- Adjusted EBITDA[1] loss was ($11.1 million) in full year 2025 compared to 
      a loss of ($9.3 million) in full year 2024. 

Direct Digital Holdings took several steps throughout 2025 to strengthen its balance sheet and enhance its capital structure and access to capital.

In the third quarter of 2025, the Company announced the issuance of $25 million of a new series of Series A Convertible Preferred Stock, at a premium conversion price of $2.50 per share of Class A Common Stock. The investment was made through the conversion of a portion of existing debt into the new class of perpetual convertible preferred stock. The preferred stock is redeemable in whole or in part at the Company's direction, votes on an as-converted basis with the Class A common stock, and carries a 10% cumulative annual dividend payable if, as and when declared by the Company's board of directors.

In the fourth quarter of 2025, the Company issued an additional $10 million of Series A Convertible Preferred Stock. At the end of October 2025, the Company expanded its Equity Reserve Facility by 50 million shares, approved by stockholders, to a total facility amount of $100 million. The Company raised $7.3 million through the Equity Reserve Facility in the twelve months ended December 31, 2025.

Subsequent to the fourth quarter of 2025, the Company implemented a 55-to-1 reverse stock split of all classes of its common stock. The reverse stock split was approved by Direct Digital Holdings' Board of Directors and subsequently by its stockholders on December 30, 2025, allowing the Company to regain compliance with the Nasdaq minimum bid price and maintain its Nasdaq listing. This listing is a key asset and provides heightened visibility among institutional investors, which is foundational to the Company's go forward strategy to build and maintain a strengthened investor base.

Diana Diaz, Chief Financial Officer, commented, "We took several steps in the fourth quarter of 2025 and throughout the year to strengthen our balance sheet and enhance our access to capital, successfully returning Direct Digital Holdings to Nasdaq compliance. Revenue growth on the buy-side of our business in 2025 was encouraging, and with the support of our strategic pivot to a more efficient model, we believe that we are well positioned to deliver improved results in 2026."

Conference Call and Webcast Details

Direct Digital Holdings will host a conference call on Tuesday, April 7, 2026, at 5:00 p.m. Eastern Time to discuss the Company's fourth quarter and full year 2025 financial results. The live webcast and replay can be accessed at https://ir.directdigitalholdings.com/news-events/ir-calendar. Please access the website at least fifteen minutes prior to the call to register, download and install any necessary audio software. For those who cannot access the webcast, a replay will be available at https://ir.directdigitalholdings.com/.

Cautionary Note Regarding Forward Looking Statements

This press release contains forward-looking statements within the meaning of federal securities laws that are subject to certain risks, trends and uncertainties. We use words such as "could," "would," "may," "might," "will," "expect," "likely," "believe," "continue," "anticipate, " "estimate," "intend," "plan," "project" and other similar expressions to identify forward-looking statements, but not all forward-looking statements include these words. All of our forward-looking statements involve estimates and uncertainties that could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Accordingly, any such statements are qualified in their entirety by reference to the information described under the caption "Risk Factors" and elsewhere in our most recent Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the "Form 10-K") and subsequent periodic and or current reports filed with the Securities and Exchange Commission (the "SEC").

The forward-looking statements contained in this press release are based on assumptions that we have made in light of our industry experience and our perceptions of historical trends, current conditions, expected future developments and other factors we believe are appropriate under the circumstances. As you read and consider this press release, you should understand that these statements are not guarantees of performance or results. They involve risks, uncertainties (many of which are beyond our control) and assumptions.

Although we believe that these forward-looking statements are based on reasonable assumptions, you should be aware that many factors could affect our actual operating and financial performance and cause our performance to differ materially from the performance expressed in or implied by the forward-looking statements. We believe these factors include, but are not limited to, the following: the ability to realize the benefits of our strategic shift to focusing on driving digital marketing spend among buy-side and new enterprise customers; the restrictions and covenants imposed upon us by our credit facilities; the substantial doubt about our ability to continue as a going concern, which may hinder our ability to obtain future financing; our ability to secure additional financing to meet our capital needs; our ability to maintain compliance with the listing standards of the Nasdaq Capital Market; any significant fluctuations caused by our high customer concentration; risks related to non-payment by our clients; reputational and other harms caused by our failure to detect advertising fraud; operational and performance issues with our platform, whether real or perceived, including a failure to respond to technological changes or to upgrade our technology systems; restrictions on the use of third-party "cookies," mobile device IDs or other tracking technologies, which could diminish our platform's effectiveness; unfavorable publicity and negative public perception about our industry, particularly concerns regarding data privacy and security relating to our industry's technology and practices, and any perceived failure to comply with laws and industry self-regulation; our failure to manage our growth effectively; the difficulty in identifying and integrating any future acquisitions or strategic investments; any changes or developments in legislative, judicial, regulatory or cultural environments related to information collection, use and processing; challenges related to our buy-side clients that are destination marketing organizations and that operate as public/private partnerships; any strain on our resources or diversion of our management's attention as a result of being a public company; the intense competition of the digital advertising industry and our ability to effectively compete against current and future competitors; any significant inadvertent disclosure or breach of confidential and/or personal information we hold, or of the security of our or our customers', suppliers' or other partners' computer systems; as a holding company, we depend on distributions from Direct Digital Holdings, LLC ("DDH LLC") to pay our taxes, expenses (including payments under the Tax Receivable Agreement) and any amount of any dividends we may pay to the holders of our common stock; any failure by us to maintain or implement effective internal controls or to detect fraud; and other factors and assumptions discussed in our Form 10-K and subsequent periodic and current reports we may file with the SEC.

Should one or more of these risks or uncertainties materialize or should any of these assumptions prove to be incorrect, our actual operating and financial performance may vary in material respects from the performance projected in these forward-looking statements. Further, any forward-looking statement speaks only as of the date on which it is made, and except as required by law, we undertake no obligation to update any forward-looking statement contained in this press release to reflect events or circumstances after the date on which it is made or to reflect the occurrence of anticipated or unanticipated events or circumstances, and we claim the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995. New factors that could cause our business not to develop as we expect emerge from time to time, and it is not possible for us to predict all of them. Further, we cannot assess the impact of each currently known or new factor on our results of operations or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

About Direct Digital Holdings

Direct Digital Holdings (Nasdaq: DRCT) combines cutting-edge sell-side and buy-side advertising solutions, providing data-driven digital media strategies that enhance reach and performance for brands, agencies, and publishers of all sizes. Our sell-side platform, Colossus SSP, offers curated access to premium, growth-oriented media properties throughout the digital ecosystem. On the buy-side, Orange 142 delivers customized, audience-focused digital marketing and advertising solutions that enable mid-market and enterprise companies to achieve measurable results across a range of platforms, including programmatic, search, social, CTV, and influencer marketing. With extensive expertise in high-growth sectors such as Energy, Healthcare, Travel & Tourism, and Financial Services, our teams deliver performance strategies that connect brands with their ideal audiences.

At Direct Digital Holdings, we prioritize personal relationships by humanizing technology, ensuring each client receives dedicated support and tailored digital marketing solutions regardless of company size. This empowers everyone to thrive by generating billions of monthly impressions across display, CTV, in-app, and emerging media channels through advanced targeting, comprehensive data insights, and cross-platform activation. DDH is "Digital advertising built for everyone."

 
               DIRECT DIGITAL HOLDINGS, INC. AND SUBSIDIARIES 
                         CONSOLIDATED BALANCE SHEETS 
             (in thousands, except share and par value amounts) 
 
                                                   December 31, 
                                       ------------------------------------- 
                                              2025               2024 
                                       ------------------  ----------------- 
ASSETS 
CURRENT ASSETS 
Cash and cash equivalents              $              728  $           1,445 
Accounts receivable, net of provision 
 for credit losses of $944 and $978                 3,126              4,973 
Prepaid expenses and other current 
 assets                                               890              2,117 
                                       ------------------  ----------------- 
 Total current assets                               4,744              8,535 
                                       ------------------  ----------------- 
 
Property, equipment and software, net                 166                341 
Goodwill                                            6,520              6,520 
Intangible assets, net                              7,852              9,730 
Operating lease right-of-use assets                   702                832 
Other long-term assets                                172                 48 
                                       ------------------  ----------------- 
 Total assets                            $         20,156   $         26,006 
                                       ==================  ================= 
 
LIABILITIES AND STOCKHOLDERS' DEFICIT 
CURRENT LIABILITIES 
Accounts payable                        $           7,820  $           7,657 
Accrued liabilities                                 2,164              1,257 
Accrued liabilities - related party                 3,663                 -- 
Liability related to tax receivable 
 agreement, current portion                            41                 41 
Current maturities of long-term debt                   --              3,700 
Current maturities of long-term debt 
- related party                                    12,003                 -- 
Deferred revenues                                     513                507 
Operating lease liabilities, current 
 portion                                              221                188 
 Total current liabilities                         26,425             13,350 
 
Long-term debt, net of current 
 portion, deferred financing cost and 
 debt discount                                        146             31,603 
Operating lease liabilities, net of 
 current portion                                      608                783 
                                       ------------------  ----------------- 
 Total liabilities                                 27,179             45,736 
                                       ------------------  ----------------- 
 
COMMITMENTS AND CONTINGENCIES 
 
STOCKHOLDERS' DEFICIT 
Series A Convertible Preferred Stock, 
$0.001 par value per share, 
10,000,000 shares authorized, 27,077 
and 0 shares issued and outstanding, 
respectively                                           --                 -- 
Class A Common Stock, $0.001 par 
value per share, 760,000,000 and 
160,000,000 shares authorized, 
respectively, 1,324,307 and 99,100 
shares issued and outstanding, 
respectively                                            1                 -- 
Class B Common Stock, $0.001 par 
value per share, 20,000,000 shares 
authorized, 168,645 and 197,600 
shares issued and outstanding                          --                 -- 
Additional paid-in capital                         25,811              3,786 
Accumulated deficit                              (27,720)            (8,774) 
Noncontrolling interest                           (5,115)           (14,742) 
                                       ------------------  ----------------- 
 Total stockholders' deficit                      (7,023)           (19,730) 
                                       ------------------  ----------------- 
Total liabilities and stockholders' 
 deficit                                 $         20,156   $         26,006 
                                       ==================  ================= 
 
 
                                            DIRECT DIGITAL HOLDINGS, INC. AND SUBSIDIARIES 
                                                 CONSOLIDATED STATEMENTS OF OPERATIONS 
                                                 (in thousands, except per-share data) 
 
                                             (Unaudited) 
                   ---------------------------------------------------------------  --------------------------------------------------- 
                               For the Three Months Ended December 31,                        For the Year Ended December 31, 
                   ---------------------------------------------------------------  --------------------------------------------------- 
                                2025                            2024                          2025                       2024 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
Revenues 
Sell-side 
 advertising       $                          182  $                         2,659  $                   5,335  $                 35,660 
Buy-side 
 advertising                                8,226                            6,424                     29,359                    26,628 
                                                   -------------------------------  -------------------------  ------------------------ 
 Total revenues                             8,408                            9,083                     34,694                    62,288 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
 
Cost of revenues 
Sell-side 
 advertising                                1,103                            3,393                      8,049                    34,063 
Buy-side 
 advertising                                5,055                            2,743                     16,226                    10,834 
                                                   -------------------------------  -------------------------  ------------------------ 
 Total cost of 
  revenues                                  6,158                            6,136                     24,275                    44,897 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
Gross profit                                2,250                            2,947                     10,419                    17,391 
 
Operating 
expenses 
Compensation, 
 taxes and 
 benefits                                   3,585                            4,186                     14,512                    16,402 
General and 
 administrative                             3,160                            3,465                     10,662                    14,222 
 Total operating 
  expenses                                  6,745                            7,651                     25,174                    30,624 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
 Loss from 
  operations                              (4,495)                          (4,704)                   (14,755)                  (13,233) 
 
Other income 
(expense) 
Other income                                   16                                9                         77                       199 
Expenses and 
 commitment 
 shares for 
 Equity Reserve 
 Facility                                      --                            (532)                      (198)                     (532) 
Loss on 
 settlement of 
 accounts 
 payable                                    (267)                               --                      (267)                        -- 
Loss on debt 
 extinguishment                           (3,769)                               --                    (3,769)                        -- 
Loss on Exit Fee                          (3,608)                               --                    (3,608)                        -- 
Derecognition of 
 tax receivable 
 agreement 
 liability                                     --                               --                         --                     5,201 
Interest expense 
 and amortization 
 of deferred 
 financing cost 
 and debt 
 discount 
 (premium), net                             (464)                          (1,342)                    (5,203)                   (5,410) 
                                                                                    -------------------------  ------------------------ 
 Total other 
  expense, net                            (8,092)                          (1,865)                   (12,968)                     (542) 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
 
Loss before 
 income taxes                            (12,587)                          (6,569)                   (27,723)                  (13,775) 
Income tax 
 expense                                       --                               --                         --                     6,132 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
Net loss                                 (12,587)                          (6,569)                   (27,723)                  (19,907) 
                   ------------------------------  -------------------------------  -------------------------  ------------------------ 
 
Net loss 
 attributable to 
 noncontrolling 
 interest                                   (925)                          (4,388)                    (8,777)                  (13,671) 
                                                   -------------------------------  -------------------------  ------------------------ 
Net loss 
 attributable to 
 Direct Digital 
 Holdings, Inc.     $                    (11,662)   $                      (2,181)    $              (18,946)  $                (6,236) 
                   ==============================  ===============================  =========================  ======================== 
 
Net loss per 
common share 
attributable to 
Direct Digital 
Holdings, Inc.: 
 Basic             $                      (22.00)   $                      (29.88)   $                (75.79)  $                (91.26) 
                   ==============================  ===============================  =========================  ======================== 
 Diluted           $                      (22.00)   $                      (29.88)   $                (75.79)  $                (91.26) 
                   ==============================  ===============================  =========================  ======================== 
 
Weighted-average 
number of shares 
of common stock 
outstanding: 
 Basic                                        691                               73                        308                        68 
                   ==============================  ===============================  =========================  ======================== 
 Diluted                                      691                               73                        308                        68 
                   ==============================  ===============================  =========================  ======================== 
 
 
                     DIRECT DIGITAL HOLDINGS, INC. AND SUBSIDIARIES 
                          CONSOLIDATED STATEMENTS OF CASH FLOWS 
                                      (in thousands) 
 
                                       For the Year Ended December 31, 
                    --------------------------------------------------------------------- 
                                   2025                               2024 
                    ----------------------------------  --------------------------------- 
Cash Flows Used In 
Operating 
Activities: 
Net loss                 $                    (27,723)       $                   (19,907) 
Adjustments to 
reconcile net loss 
to net cash used 
in operating 
activities: 
   Amortization of 
    deferred 
    financing cost 
    and debt 
    discount 
    (premium), 
    net                                          3,162                              1,092 
   Amortization of 
    intangible 
    assets                                       1,879                              1,954 
   Reduction in 
    carrying 
    amount of 
    right-of-use 
    assets                                         182                                156 
   Depreciation 
    and 
    amortization 
    of property, 
    equipment and 
    software                                       262                                275 
   Stock-based 
    compensation                                 1,470                              1,552 
   Deferred income 
    taxes                                           --                              6,132 
   Derecognition 
    of tax 
    receivable 
    agreement 
    liability                                       --                            (5,201) 
   Loss on debt 
   extinguishment                                3,769                                 -- 
   Loss on Exit 
   Fee                                           3,608                                 -- 
   Loss on 
   settlement of 
   accounts 
   payable                                         267                                 -- 
   Interest paid 
   in kind                                       1,100                                 -- 
   Commitment 
    shares and 
    expenses for 
    Equity Reserve 
    Facility                                        --                                532 
   Provision for 
    credit 
    losses/bad 
    debt expense                                     6                                619 
   Changes in 
   operating 
   assets and 
   liabilities: 
     Accounts 
      receivable                                 1,841                             31,615 
     Prepaid 
      expenses and 
      other 
      assets                                      (27)                               (60) 
     Accounts 
      payable                                      911                           (26,269) 
     Accrued 
      liabilities 
      and TRA 
      payable                                      638                            (1,103) 
     Income taxes 
      payable                ,                    (65)                               (34) 
     Deferred 
      revenues                                       6                                126 
     Operating 
      lease 
      liability                                  (193)                              (127) 
                    ----------------------------------  --------------------------------- 
     Net cash used 
      in operating 
      activities                               (8,907)                            (8,648) 
 
Cash Flows Used In 
Investing 
Activities: 
Cash paid for 
 capitalized 
 software and 
 property and 
 equipment                                        (87)                               (17) 
                    ----------------------------------  --------------------------------- 
     Net cash used 
      in investing 
      activities                                  (87)                               (17) 
 
Cash Flows 
Provided by 
Financing 
Activities: 
   Proceeds from 
    note payable                                 3,804                              4,000 
   Payments on 
    term loan                                       --                              (373) 
   Proceeds from 
    lines of 
    credit                                          --                              6,700 
   Payments on 
    lines of 
    credit                                     (3,700)                            (6,000) 
   Payment of 
    expenses for 
    Equity Reserve 
    Facility                                     (198)                              (382) 
   Payment of 
    deferred 
    financing 
    costs                                           --                               (26) 
   Proceeds from 
    issuance of 
    Class A Common 
    Stock                                        8,688                              1,646 
   Payments on 
   financed 
   insurance 
   premiums                                      (317)                                 -- 
   Payment of tax 
    related to 
    shares 
    withheld upon 
    vesting                                         --                              (878) 
   Proceeds from 
    options 
    exercised                                       --                                 92 
   Proceeds from 
    warrants 
    exercised                                       --                                215 
     Net cash 
      provided by 
      financing 
      activities                                 8,277                              4,994 
 
     Net decrease 
      in cash, 
      cash 
      equivalents 
      and 
      restricted 
      cash                                       (717)                            (3,671) 
Cash, cash 
 equivalents and 
 restricted cash, 
 beginning of the 
 period                                          1,445                              5,116 
                    ----------------------------------  --------------------------------- 
Cash, cash 
 equivalents and 
 restricted cash, 
 end of the 
 period               $                            728    $                         1,445 
                    ==================================  ================================= 
 
Supplemental 
Disclosure of Cash 
Flow Information: 
Cash paid for 
 taxes              $                                3   $                            388 
                    ==================================  ================================= 
Cash paid for 
 interest             $                            835    $                         4,300 
                    ==================================  ================================= 
 
Non-cash 
Activities: 
Conversion of term 
loan into 
preferred stock 
net of premium          $                       30,748  $                              -- 
                    ==================================  ================================= 
Accrued term loan 
 amendment closing 
 fees                $                              --    $                         3,000 
                    ==================================  ================================= 
Settlement of 
accounts payable 
through issuance 
of common stock       $                            941  $                              -- 
                    ==================================  ================================= 
Financed insurance 
 premiums             $                            291   $                            129 
                    ==================================  ================================= 
Non-cash funding 
of debt issuance 
costs                $                              63  $                              -- 
                    ==================================  ================================= 
Accrued dividends                  $                55  $                              -- 
                    ==================================  ================================= 
Funding of 
 interest reserve 
 through debt        $                              --    $                         2,000 
                    ==================================  ================================= 
Common stock 
 issued for 
 subscription 
 receivable          $                              --    $                         1,362 
                    ==================================  ================================= 
Issuance of stock 
 in lieu of cash 
 bonus, net of tax 
 withholdings        $                              --   $                            906 
                    ==================================  ================================= 
 

NON-GAAP FINANCIAL MEASURES

In addition to our results determined in accordance with U.S. generally accepted accounting principles ("GAAP"), including, in particular operating income, net cash provided by operating activities, and net income, we believe that earnings before interest, taxes, depreciation and amortization, as adjusted for stock-based compensation, expenses and commitment shares for the Equity Reserve Facility, losses on debt extinguishment, Exit Fee, settlement of accounts payable and derecognition of tax receivable agreement liability ("Adjusted EBITDA"), a non-GAAP measure, is useful in evaluating our operating performance. The most directly comparable GAAP measure to Adjusted EBITDA is net income. The following table (in thousands) presents a reconciliation of Adjusted EBITDA to net loss for each of the periods presented (unaudited):

 
                          Three Months Ended                       Year Ended 
                              December 31,                         December 31, 
                 -------------------------------------  --------------------------------- 
                       2025                2024              2025              2024 
                 -----------------  ------------------  ---------------  ---------------- 
Net loss          $       (12,587)  $          (6,569)  $      (27,723)   $      (19,907) 
Add back 
(deduct): 
Interest 
 expense and 
 amortization 
 of deferred 
 financing cost 
 and debt 
 discount 
 (premium), 
 net                           464               1,342            5,203             5,410 
Amortization of 
 intangible 
 assets                        414                 489            1,879             1,954 
Stock-based 
 compensation                  391                 741            1,470             1,552 
Depreciation 
 and 
 amortization 
 of property, 
 equipment and 
 software                       47                  70              262               275 
Loss on debt 
 extinguishment              3,769                  --            3,769                -- 
Loss on Exit 
 Fee                         3,608                  --            3,608                -- 
Loss on 
 settlement of 
 accounts 
 payable                       267                  --              267                -- 
Expenses and 
 commitment 
 shares for 
 Equity Reserve 
 Facility                       --                 532              198               532 
Income tax 
 expense                        --                  --               --             6,132 
Derecognition 
 of tax 
 receivable 
 agreement 
 liability                      --                  --               --           (5,201) 
Adjusted EBITDA  $         (3,627)  $          (3,395)  $      (11,067)  $        (9,253) 
                 =================  ==================  ===============  ================ 
 

In addition to operating income and net income, we use Adjusted EBITDA as a measure of operational efficiency. We believe that this non-GAAP financial measure is useful to investors for period-to-period comparisons of our business and in understanding and evaluating our operating results for the following reasons:

   -- Adjusted EBITDA is widely used by investors and securities analysts to 
      measure a company's operating performance without regard to items such as 
      depreciation and amortization, interest expense, provision for income 
      taxes, stock-based compensation and certain items such as acquisition 
      transaction costs, losses from financing activities (including debt 
      extinguishment and Exit Fee) and costs for the Equity Reserve Facility 
      that can vary substantially from company to company depending upon their 
      financing, capital structures and the method by which assets were 
      acquired; 
 
   -- Our management uses Adjusted EBITDA in conjunction with GAAP financial 
      measures for planning purposes, including the preparation of our annual 
      operating budget, as a measure of operating performance and the 
      effectiveness of our business strategies and in communications with our 
      board of directors concerning our financial performance; and 
 
   -- Adjusted EBITDA provides consistency and comparability with our past 
      financial performance, facilitates period-to-period comparisons of 
      operations, and also facilitates comparisons with other peer companies, 
      many of which use similar non-GAAP financial measures to supplement their 
      GAAP results. 

Our use of this non-GAAP financial measure has limitations as an analytical tool, and you should not consider it in isolation or as a substitute for analysis of our financial results as reported under GAAP.

Contacts:

Investors:

IMS Investor Relations

Walter Frank/Jennifer Belodeau

(203) 972-9200

investors@directdigitalholdings.com

(1) "Adjusted EBITDA" is a non-GAAP financial measure. The section titled "Non-GAAP Financial Measures" below describes our usage of non-GAAP financial measures and provides reconciliations between historical GAAP and non-GAAP information contained in this press release.

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