Isabella Bank (ISBA) Cash Flow: Operating & Free Cash Flow

Isabella Bank (ISBA) Cash Flow Statement

In fiscal 2025 (fiscal year ended Dec 31, 2025), Isabella Bank generated $26.82M of operating cash flow and spent $3.48M on capital expenditures. That left free cash flow of $23.34M, up 33.1% from $17.53M a year earlier, or 29.5% of revenue. It returned $12.79M to shareholders through $8.09M in dividends and $4.71M in share buybacks.

Isabella Bank 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 Isabella Bank Corporation (ISBA) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Operating Activities
Net Income	18.91	13.89	18.17	22.24	19.50	10.89	13.02	14.02	13.24
Depreciation & Amortization	0.15	3.42	1.98	2.07	2.94	3.17	3.29	3.25	3.36
Deferred Income Tax	-0.06	-0.31	0.00	0.01	-0.52	-0.28	0.41	0.28	2.84
Stock Based Compensation	0.34	0.48	0.78	0.61	0.09	0.01	0.52	0.61	0.64
Change in Working Capital	6.77	1.51	0.74	-0.55	1.35	-0.42	2.15	0.61	-2.18
Change in Accounts Receivable	0.00	0.00	-0.81	-2.81	1.21	-0.82	0.43	0.14	-0.48
Change in Accounts Payable	0.00	0.00	1.01	2.18	0.15	0.40	0.64	0.36	-2.50
Change in Other Working Capital	6.77	1.51	0.54	0.08	2.12	0.00	1.09	0.12	0.80
Other Operating Activities	0.71	-1.30	2.52	2.56	2.12	8.63	3.91	3.19	1.79
Net Cash from Operating Activities	26.82	19.64	24.19	26.94	25.50	22.00	23.30	21.96	19.67
Investing Activities
Capital Expenditures	-3.48	-2.11	-4.06	-3.21	-1.59	-1.52	-1.34	-2.31	-2.04
Purchases of Investments	-71.20	-7.42	-11.49	-210.92	-262.68	-29.09	-40.30	-35.86	-107.44
Sales/Maturities of Investments	74.21	48.53	75.09	68.96	100.29	125.70	115.38	83.54	110.44
Other Investing Activities	-115.41	-2.02	-85.78	38.96	-65.65	-49.96	-58.27	-38.86	-82.67
Net Cash from Investing Activities	-115.88	-37.87	-26.25	-106.20	-229.64	45.13	15.48	6.52	-81.70
Financing Activities
Debt Repayment	29.43	-10.00	29.03	-12.39	-70.00	-162.64	-55.00	-4.58	7.18
Common Stock Issued	1.33	1.52	1.62	1.76	1.59	4.19	4.88	6.86	6.18
Common Stock Repurchased	-4.71	-4.41	-5.04	-2.31	-14.95	-4.29	-5.13	-7.41	-5.60
Dividends Paid	-8.09	-8.15	-8.22	-8.08	-8.37	-8.52	-8.28	-8.17	-7.99
Other Financing Activities	72.59	23.37	-20.58	33.94	125.44	290.21	11.86	27.44	70.22
Net Cash from Financing Activities	90.56	9.10	-3.19	12.91	62.82	118.94	-51.68	14.14	69.99
Summary
Net Change in Cash	1.50	-9.13	-5.25	-66.41	-141.31	186.07	-12.90	42.62	7.95
Cash at Beginning of Period	24.54	33.67	38.92	105.33	246.64	60.57	73.47	30.85	22.89
Cash at End of Period	26.04	24.54	33.68	38.92	105.33	246.64	60.57	73.47	30.85
Free Cash Flow	23.34	17.53	20.12	23.73	23.91	20.48	21.97	19.66	17.63
Supplemental Disclosures
Interest Paid	-	33.98	21.05	5.31	7.60	-	-	-	-
Income Taxes Paid	-	2.06	2.35	4.43	4.05	-	-	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Isabella Bank Cash Flow

What is Isabella Bank's free cash flow?

Isabella Bank generated free cash flow of $23.34M in fiscal 2025 (fiscal year ended Dec 31, 2025), operating cash flow of $26.82M minus $3.48M of capital expenditures. That was up 33.1% from $17.53M a year earlier. Free cash flow equaled 29.5% of revenue.

How much does Isabella Bank spend on capital expenditures?

Isabella Bank spent $3.48M on capital expenditures in fiscal 2025, compared with $2.11M a year earlier. That equals 13.0% of operating cash flow.

Does Isabella Bank pay dividends or buy back shares?

Yes. In fiscal 2025 Isabella Bank returned $8.09M in dividends and $4.71M 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