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Cash Flow Overview

Unit: Dollar
Positive Cash Flow Breakdown
    • Proceeds from sale of short-term...
    • Loss from equity investment
    • Depreciation and amortization
    • Others
Negative Cash Flow Breakdown
    • Purchase of short-term investmen...
    • Equity investment contributions
    • Additions to land, buildings, an...
    • Others
Cash Flow
2026-06-30
2025-12-31
2025-09-30
2025-06-30
Net income (loss)
21,803
-390,098
487,283
-626,616
Depreciation and amortization
2,068,254
1,053,141
1,026,994
1,917,906
Stock-based compensation expense
355,775
179,512
176,985
331,473
Stock-based employee match contribution
482,064
220,295
216,009
477,282
Gain on disposal of assets
56,000
-
-
-
Gain on transfer of land
-
0
0
-
Deferred income taxes
71,317
625,000
0
-
Loss on disposal of assets
-
56,248
-
-
Loss from equity investment
-2,265,601
-1,343,823
-936,263
-2,962,766
Impairment to other long-term receivables
419,493
-
-
-
Accounts receivable
755,740
-1,018,274
395,438
526,581
Tif receivable
482,826
242,792
238,594
434,432
Inventory, prepaid expenses and deposits
127,031
740,698
-529,692
-59,517
Income taxes receivable and prepaid income taxes
-36,324
552,999
-155,999
-1,156,608
Other long-term receivables
0
0
360,000
140,000
Operating lease right-of-use asset
0
0
-16,731
-10,943
Operating lease liabilities
0
0
-16,731
-10,943
Accounts payable
1,163,422
-520,276
-759,497
-343,023
Deferred revenue
380,532
67,231
-618,426
781,187
Casino accruals
153,142
-47,148
395,481
-83,272
Accrued wages and payroll taxes
20,511
-641,353
669,351
-172,348
Accrued property taxes
35,319
-194,580
263,154
-384
Other long-term liabilities
-
-181,000
-
-
Payable to horsepersons
1,436,112
-1,156,023
-1,237,500
2,395,813
Net cash provided by operating activities
7,488,072
-103,443
1,247,756
7,755,896
Additions to land, buildings, and equipment
1,315,483
507,820
1,643,031
2,031,971
Proceeds from disposal of assets
56,000
34,275
-
-
Additions for tif eligible improvements
89,175
164,488
103,412
486,381
Equity investment contributions
1,470,807
-
-
-
Proceeds from tif receivable
-
582,257
-
-
Increase in related party receivable
388,171
519,379
300,307
396,002
Proceeds from sale of short-term investments
5,250,000
4,000,000
500,000
5,000,000
Purchase of short-term investments
5,250,000
4,250,000
750,000
4,500,000
Cash dividends received from investments
75,473
26,918
18,648
37,295
Net cash used in investing activities
-3,132,163
-798,237
-2,278,102
-2,377,059
Proceeds from issuance of common stock
96,094
100,421
0
112,371
Cash dividend paid to shareholders
734,366
356,022
354,613
715,603
Payments for taxes related to net share settlement of equity awards
74,461
0
0
63,730
Principal payments on finance leases
17,551
8,501
8,323
16,127
Net cash used in financing activities
-730,284
-264,102
-362,936
-683,089
Net increase in cash, cash equivalents, and restricted cash
3,625,625
-1,165,782
-1,393,282
4,695,748
Cash, cash equivalents, and restricted cash at beginning of period
15,824,102
16,989,884
13,687,418
-
Cash, cash equivalents, and restricted cash at end of period
19,449,727
15,824,102
16,989,884
-
Additions to land, buildings, and equipment funded through accounts payable
352,000
-
-
-
Dividend declared but not yet paid
361,000
-
-
-
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Cash Flow

Loss from equityinvestment-$2,265,601 (23.53%↑ Y/Y)Depreciation andamortization$2,068,254 (7.84%↑ Y/Y)Payable to horsepersons$1,436,112 (-40.06%↓ Y/Y)Accounts payable$1,163,422 (439.17%↑ Y/Y)Stock-based employee matchcontribution$482,064 (1.00%↑ Y/Y)Impairment to otherlong-term receivables$419,493 Deferred revenue$380,532 (-51.29%↓ Y/Y)Stock-based compensationexpense$355,775 (7.33%↑ Y/Y)Casino accruals$153,142 (283.91%↑ Y/Y)Deferred income taxes$71,317 Income taxesreceivable and prepaid...-$36,324 (96.86%↑ Y/Y)Accrued property taxes$35,319 (9297.66%↑ Y/Y)Net income (loss)$21,803 (103.48%↑ Y/Y)Accrued wages andpayroll taxes$20,511 (111.90%↑ Y/Y)Net cash provided byoperating activities$7,488,072 (-3.45%↓ Y/Y)Canceled cashflow$1,421,597 Net increase incash, cash...$3,625,625 (-22.79%↓ Y/Y)Canceled cashflow$3,862,447 Accounts receivable$755,740 (43.52%↑ Y/Y)Tif receivable$482,826 (11.14%↑ Y/Y)Inventory, prepaidexpenses and deposits$127,031 (313.44%↑ Y/Y)Gain on disposal ofassets$56,000 Proceeds from sale ofshort-term investments$5,250,000 (5.00%↑ Y/Y)Cash dividendsreceived from...$75,473 (102.37%↑ Y/Y)Proceeds from disposal ofassets$56,000 Proceeds from issuance ofcommon stock$96,094 (-14.49%↓ Y/Y)Net cash used ininvesting activities-$3,132,163 (-31.77%↓ Y/Y)Net cash used infinancing activities-$730,284 (-6.91%↓ Y/Y)Canceled cashflow$5,381,473 Canceled cashflow$96,094 Purchase of short-terminvestments$5,250,000 (16.67%↑ Y/Y)Cash dividend paid toshareholders$734,366 (2.62%↑ Y/Y)Equity investmentcontributions$1,470,807 Additions to land,buildings, and equipment$1,315,483 (-35.26%↓ Y/Y)Increase in related partyreceivable$388,171 (-1.98%↓ Y/Y)Additions for tif eligibleimprovements$89,175 (-81.67%↓ Y/Y)Payments for taxesrelated to net share...$74,461 (16.84%↑ Y/Y)Principal payments onfinance leases$17,551 (8.83%↑ Y/Y)

Canterbury Park Holding Corp (CPHC)

Canterbury Park Holding Corp (CPHC)