For the quarter ending 2026-03-31, IPM had -$349,411 decrease in cash & cash equivalents over the period. -$265,920 in free cash flow.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net (loss) income | -660,214 | -631,968 | -1,324,568 | - |
| Net loss from continuing operations | - | -631,968 | -1,083,070 | -241,498 |
| Amortization of intangible assets and depreciation | 362,389 | 471,892 | 471,877 | 1,130,176 |
| Amortization of operating lease right-of-use assets | 168,039 | 0 | 0 | 415,661 |
| Depreciation on property and equipment | -267,073 | - | 380,182 | - |
| Depreciation of property and equipment | - | 240,052 | - | 227,515 |
| Deferred tax liability | - | - | -99,881 | 0 |
| Income tax liability | - | 2,329,547 | - | - |
| Income tax benefit | 2,294,226 | - | -349,554 | -1,971,762 |
| Stock-based compensation | 23,556 | 54,545 | 43,916 | 245,389 |
| Credit loss expense | -1,911 | 0 | 0 | 3,436 |
| Accounts receivable | 530,779 | -50,275 | -937,464 | -1,199,060 |
| Operating lease liability | -149,569 | 5,162 | 3,891 | -420,414 |
| Employee retention tax credit receivable, net | - | 0 | -114,212 | - |
| Prepaid expense and other current assets | 710,844 | -697,939 | -486,211 | 1,650,494 |
| Other assets | -49,901 | 588,751 | - | - |
| Accounts payable, accrued expenses and other current liabilities | 393,690 | -332,052 | -384,904 | 2,067,674 |
| Deferred revenue | 774,011 | 381,267 | -359,554 | -148,638 |
| Net cash provided by (used in) operating activities continuing operations | - | 87,582 | 133,037 | 856,105 |
| Net cash used in operating activities discontinued operations | - | - | - | 0 |
| Net cash (used in) provided by operating activities | -195,712 | 87,582 | 133,037 | 856,105 |
| Cash paid for acquisition of nts | - | 0 | 0 | 4,000,000 |
| Cash paid for acquisition of fixed assets | 70,208 | 0 | 0 | 280,149 |
| Net cash used in investing activities | -70,208 | 0 | 0 | -4,280,149 |
| Proceeds from sale of transferred assets | - | 0 | 0 | 1,350,000 |
| Purchase of treasury stock | 83,491 | 0 | 88,250 | 212,798 |
| Net cash provided by financing activities | -83,491 | 0 | -88,250 | 1,137,202 |
| Net decrease in cash and cash equivalents | -349,411 | 87,582 | 44,787 | -2,286,842 |
| Balance of cash, cash equivalents and restricted cash at beginning of period | 8,434,061 | 8,346,479 | 10,588,534 | - |
| Balance of cash, cash equivalents and restricted cash at end of period | 8,084,650 | 8,434,061 | 8,346,479 | - |
INTELLIGENT PROTECTION MANAGEMENT CORP. (IPM)
INTELLIGENT PROTECTION MANAGEMENT CORP. (IPM)