For the quarter ending 2026-02-28, ARTW had -$1,912 decrease in cash & cash equivalents over the period. -$28,020 in free cash flow.
| Cash Flow | 2026-02-28 | 2025-11-30 | 2025-08-31 |
|---|---|---|---|
| Income (loss) from continuing operations, net of tax, including portion attributable to noncontrolling interest | - | -645,524 | 1,680,423 |
| Net income (loss) on discontinued operations | - | - | 0 |
| Net income (loss) | 196,442 | - | - |
| Stock based compensation | 42,945 | 37,975 | 141,105 |
| Increase in obsolete inventory reserves | - | 56,790 | - |
| Decrease in obsolete inventory reserves | -100,738 | - | -36,233 |
| Gain on disposal of property, plant, and equipment | 4,100 | 36,444 | 9,100 |
| Depreciation and amortization expense | 204,591 | 198,158 | 593,954 |
| Amortization of cloud computing implementation costs-Computer Software Intangible Asset | - | - | 60,909 |
| Amortization of cloud computing implementation costs | 0 | 60,909 | - |
| Increase (decrease) in allowance for expected credit losses - receivables | -27,415 | 15,912 | -63,947 |
| Deferred income taxes | 57,712 | -66,667 | 446,030 |
| Receivables | 1,204,833 | 193,827 | -412,859 |
| Inventories | 224,637 | 563,323 | 873,796 |
| Cost and profit in excess of billings-Cost And Profit In Excess Of Billings | 193,293 | - | - |
| Other assets | 164,838 | 232,611 | 106,853 |
| Accounts payable | 776,680 | -273,573 | 231,451 |
| Contracts in progress, net | - | 357,989 | -2,022,780 |
| Increase (decrease) in contract with customer, liability-Billings In Excess Of Cost And Profit | 448,581 | - | - |
| Customer deposits | - | 16,155 | -107,832 |
| Increase (decrease) in contract with customer, liability-Customer Deposits | 741,658 | - | - |
| Income taxes payable | 0 | 10,000 | -500 |
| Accrued expenses | -364,127 | 393,606 | -360,682 |
| Net cash provided by (used in) operating activities - continuing operations | - | -889,151 | -14,992 |
| Net cash used in operating activities - discontinued operations | - | 0 | 0 |
| Net cash provided by (used in) operating activities | 148,395 | -889,151 | -14,992 |
| Purchases of property, plant, and equipment | 176,415 | 152,845 | 474,770 |
| Net proceeds from sale of assets | 4,100 | 38,038 | 9,100 |
| Net cash used in investing activities - continuing operations | - | -114,807 | -465,670 |
| Net cash provided by investing activities - discontinued operations | - | 0 | 0 |
| Net cash used in investing activities | -172,315 | -114,807 | -465,670 |
| Net change in line of credit | 179,500 | 580,000 | 744,000 |
| Principal payments on finance lease obligations | 62,974 | 61,323 | 168,989 |
| Proceeds from term debt | - | 516,971 | - |
| Principal payments on financed insurance premiums | 54,981 | - | - |
| Repayment of term debt | 39,537 | 32,801 | 88,707 |
| Repurchases of common stock | 0 | 0 | 1,542 |
| Net cash provided by (used in) financing activities - continuing operations | - | 1,002,847 | 484,762 |
| Net cash used in financing activities - discontinued operations | - | 0 | 0 |
| Net cash provided by financing activities | 22,008 | 1,002,847 | 484,762 |
| Net increase in cash | -1,912 | -1,111 | 4,100 |
| Cash at beginning of period | 4,849 | 5,960 | 1,860 |
| Cash at end of period | 2,937 | 4,849 | 5,960 |
ARTS WAY MANUFACTURING CO INC (ARTW)
ARTS WAY MANUFACTURING CO INC (ARTW)