ACU: the cash flow

MyFinsight

For the year ending 2025-12-31, ACU had -$2,802,714 decrease in cash & cash equivalents over the period. $7,577,536 in free cash flow.

Cash Flow	2025-12-31
Net income	10,184,421
Depreciation	3,799,331
Amortization of intangible assets	2,547,383
Stock compensation expense	1,993,758
Deferred income taxes	2,220,062
Non-cash lease adjustment	-9,790
Provision for excess and obsolete inventory	306,739
Provision for credit losses	14,443
Amortization of deferred financing costs	29,804
Accounts receivable	592,817
Inventories	3,072,247
Prepaid expenses and other current assets	-937,348
Accounts payable	-1,056,153
Other accrued liabilities	927,167
Total adjustments	8,045,028
Net cash provided by operating activities	18,229,449
Purchase of property, plant and equipment	10,651,913
Acquisition of schmiedeglut	1,651,749
Net cash used in investing activities	-12,303,662
Net (repayments) borrowings of long-term debt	-5,771,294
Repayments on mortgage	430,447
Distributions to stockholders	2,343,305
Cash settlement of stock options	680,977
Tax paid on net share settlement of stock options	354,914
Issuance of common stock	697,531
Net cash (used in) provided by financing activities	-8,883,406
Effect of exchange rate changes	154,905
Net (decrease) increase in cash and cash equivalents and restricted cash	-2,802,714
Cash and cash equivalents at beginning of year	6,398,692
Cash and cash equivalents at end of year	3,595,978

Unit: Dollar.