Question 1

What is a cash flow statement?

Accepted Answer

A cash flow statement tracks the actual cash moving in and out of a company during a period. It's divided into three sections: operating activities (core business), investing activities (assets and investments), and financing activities (debt and equity). Unlike the income statement, it shows real cash rather than accounting profits.

Question 2

What is operating cash flow?

Accepted Answer

Operating cash flow is the cash generated from a company's core business operations. It adjusts net income for non-cash items like depreciation and changes in working capital. Strong operating cash flow indicates the business can fund operations without external financing.

Question 3

What is free cash flow (FCF)?

Accepted Answer

Free cash flow is operating cash flow minus capital expenditures. It represents the cash available for dividends, share buybacks, debt repayment, or reinvestment. FCF is considered one of the most important metrics for evaluating a company's financial health.

Question 4

What are capital expenditures?

Accepted Answer

Capital expenditures (CapEx) are funds spent on acquiring or maintaining physical assets like property, equipment, and technology. CapEx appears in the investing activities section and is subtracted from operating cash flow to calculate free cash flow.

Question 5

How is PTRN's cash generation trending?

Accepted Answer

Review Pattern Group's operating cash flow and free cash flow figures in the quarterly and annual data above. Consistent growth in operating cash flow relative to net income indicates high-quality earnings.

Breakdown	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022
Operating Activities
Net Income	-156.61	67.86	41.26	-2.98
Depreciation & Amortization	16.80	14.81	12.10	9.59
Deferred Income Tax	-18.79	-1.28	-0.07	-4.17
Stock Based Compensation	0.00	0.00	-0.21	0.00
Change in Working Capital	-46.56	-11.07	-10.39	6.72
Change in Accounts Receivable	-67.72	-30.81	-1.54	-15.97
Change in Inventory	-29.03	-73.22	-30.89	-34.28
Change in Accounts Payable	62.38	86.47	28.10	48.64
Change in Other Working Capital	-12.20	6.49	-6.06	-0.16
Other Operating Activities	304.57	-1.25	-1.29	-0.16
Net Cash from Operating Activities	99.41	70.35	41.48	14.23
Investing Activities
Capital Expenditures	-20.48	-20.45	-14.50	-16.20
Acquisitions	-19.29	0.01	0.00	-14.32
Net Cash from Investing Activities	-39.77	-20.44	-14.50	-30.52
Financing Activities
Debt Repayment	0.00	0.00	0.00	-34.95
Common Stock Issued	135.03	0.00	0.00	0.00
Common Stock Repurchased	0.00	-2.90	0.00	0.00
Other Financing Activities	-81.32	0.00	0.00	-1.67
Net Cash from Financing Activities	53.71	-2.90	0.00	-36.62
Summary
Effect of Forex Changes on Cash	0.09	1.37	1.08	-2.44
Net Change in Cash	113.43	48.38	28.06	-52.91
Cash at Beginning of Period	175.62	127.23	99.18	154.53
Cash at End of Period	289.05	175.62	127.23	99.18
Free Cash Flow	78.92	49.90	26.98	-1.97
Supplemental Disclosures
Interest Paid	0.00	0.10	0.11	0.45
Income Taxes Paid	18.47	21.35	18.86	4.66

Pattern Group (PTRN) Cash Flow Statement

Pattern Group Cash Flow Statement Analysis

Frequently Asked Questions About Pattern Group Cash Flow

Free Cash Flow (FCF)

FCF Per Share

Cash Flow to Debt

Dividend Payout Ratio

EBITDA

Return on Invested Capital (ROIC)