The Eastern Company (EML) Cash Flow: Operating & Free Cash Flow

The Eastern Company (EML) Cash Flow Statement

In fiscal 2026 (fiscal year ended Jan 3, 2026), The Eastern Company generated $8.87M of operating cash flow and spent $3.97M on capital expenditures. That left free cash flow of $4.90M, flat from $4.90M a year earlier, or 2.0% of revenue. It returned $6.41M to shareholders through $2.68M in dividends and $3.73M in share buybacks.

The Eastern Company Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for The Eastern Company (EML) - Annual data in millions USD
Breakdown	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2021	FY 2020	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Jan 2026	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Jan 2022	Dec 2021	Jan 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Operating Activities
Net Income	13.10	5.97	13.22	8.59	11.05	25.53	16.18	5.41	5.41	13.27	14.51	5.05
Depreciation & Amortization	6.59	3.69	5.89	5.37	7.24	7.24	7.24	6.82	8.48	6.45	5.33	4.72
Deferred Income Tax	-	1.08	-4.70	-0.76	-3.05	-	-3.01	-	-2.12	-2.09	0.95	1.20
Stock Based Compensation	0.89	0.00	1.49	0.36	0.97	1.12	1.12	0.85	0.85	0.66	0.49	0.35
Change in Working Capital	-	-2.55	7.82	10.90	-5.23	-22.86	-22.86	-5.61	2.02	0.69	-5.95	-0.15
Change in Accounts Receivable	7.86	7.86	-1.32	5.77	-1.08	-11.28	-11.28	0.31	-0.49	5.98	-3.48	-2.57
Change in Inventory	-0.27	-0.27	3.13	6.13	-5.30	-19.61	-19.61	-0.84	0.77	1.46	-5.36	0.15
Change in Accounts Payable	-4.50	-4.50	-4.00	-1.97	-1.74	8.83	8.83	-0.30	3.16	-2.34	4.11	0.89
Change in Other Working Capital	2.22	-5.64	10.02	3.56	0.54	-4.05	-0.80	-4.79	-1.42	-4.42	-1.21	1.38
Other Operating Activities	-0.86	0.68	-3.17	3.56	0.54	-16.27	-0.70	2.50	6.05	3.98	-2.45	0.01
Net Cash from Operating Activities	8.87	8.87	20.55	26.48	10.59	-2.02	-2.02	20.69	20.69	22.96	12.88	11.18
Investing Activities
Capital Expenditures	-3.97	-3.97	-9.71	-5.54	-3.37	-3.72	-3.72	-2.34	-3.10	-5.44	-5.41	-2.76
Acquisitions	-0.42	1.22	0.00	-0.44	7.99	-	17.03	-7.17	-4.39	-81.16	-4.99	-40.08
Purchases of Investments	2.22	0.00	0.00	0.00	0.00	0.03	-0.03	0.01	-0.01	-0.03	0.00	0.00
Sales/Maturities of Investments	-	2.22	0.00	0.00	0.00	-	0.03	-	0.01	0.00	0.00	0.00
Other Investing Activities	0.01	0.01	-0.58	-0.79	0.47	-1.68	-1.02	-3.48	-1.63	0.86	0.00	0.04
Net Cash from Investing Activities	-0.51	-0.51	-7.89	-4.64	5.09	12.62	13.64	-9.76	-9.11	-85.77	-10.41	-42.80
Financing Activities
Debt Repayment	-44.75	-9.89	-4.84	-80.04	-17.51	-17.27	-17.27	-10.06	-10.06	69.71	-6.55	33.44
Common Stock Repurchased	-3.73	-3.73	-3.06	-0.74	-1.64	-0.37	-0.37	-0.37	-0.37	0.00	-1.06	0.00
Dividends Paid	-2.68	-2.68	-2.73	-2.77	-2.74	-2.76	-2.76	-2.75	-2.75	-2.74	-2.76	-2.75
Other Financing Activities	-1.15	0.00	0.00	0.00	0.00	0.13	0.00	-	0.00	0.00	0.00	0.00
Net Cash from Financing Activities	-16.30	-16.30	-4.82	-22.90	-11.90	-20.27	-20.27	-13.18	-13.18	66.97	-10.37	30.68
Summary
Effect of Forex Changes on Cash	0.51	1.34	-0.71	-0.04	-0.19	0.17	0.17	-	-0.29	-0.09	-0.45	0.48
Net Change in Cash	-7.43	-6.60	6.54	-1.89	3.59	-9.50	-9.67	-1.89	-1.89	4.07	-8.35	-0.45
Cash at Beginning of Period	-	14.01	8.30	10.19	6.60	-	16.10	-	18.00	13.93	22.28	22.73
Cash at End of Period	-	7.41	14.84	8.30	10.19	-	6.60	-	16.10	18.00	13.93	22.28
Free Cash Flow	4.90	4.90	10.84	20.94	7.23	-5.74	-5.74	18.35	17.59	17.52	7.47	8.42
Supplemental Disclosures
Interest Paid	-	-	3.22	3.39	2.50	2.27	-	2.75	-	-	-	-
Income Taxes Paid	-	-	5.17	6.61	3.68	2.32	-	3.76	-	-	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jul 4, 2026. Data sources and methodology

Frequently Asked Questions About The Eastern Company Cash Flow

What is The Eastern Company's free cash flow?

The Eastern Company generated free cash flow of $4.90M in fiscal 2026 (fiscal year ended Jan 3, 2026), operating cash flow of $8.87M minus $3.97M of capital expenditures. That was flat from $4.90M a year earlier. Free cash flow equaled 2.0% of revenue.

How much does The Eastern Company spend on capital expenditures?

The Eastern Company spent $3.97M on capital expenditures in fiscal 2026, compared with $3.97M a year earlier. That equals 44.8% of operating cash flow.

Does The Eastern Company pay dividends or buy back shares?

Yes. In fiscal 2026 The Eastern Company returned $2.68M in dividends and $3.73M in share buybacks to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition