| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Net income | -869,940 | - |
| Depreciation | 29,402 | 19,591 |
| Amortization of right to use asset - operating lease | 86,769 | 57,466 |
| Amortization of finance lease asset | 9,942 | 6,628 |
| Provision for credit losses | 956,539 | 630,266 |
| Amortization of loan origination fees | -1,182 | -788 |
| Net income | - | 593,916 |
| Stock compensation | 8,650 | 4,325 |
| (increase)/decrease in prepaid expenses and other current assets | 10,492 | -53,155 |
| (increase)/decrease in deferred tax asset, net | 51,000 | 36,000 |
| Increase/(decrease) in drafts payable | 2,208,834 | 2,412,207 |
| Increase/(decrease) in accrued expenses and other current liabilities | 79,466 | 116,971 |
| Increase/(decrease) in operating lease liability | -86,768 | -57,466 |
| Net cash provided by operating activities | 4,102,464 | 3,801,847 |
| Disbursements under premium finance contracts receivable, net | 10,631,834 | 6,834,851 |
| Payments made on cash surrender value of life insurance | 52,132 | 17,121 |
| Purchases of property and equipment | 887 | 887 |
| Net cash used in investing activities | -10,684,853 | -6,852,859 |
| Cash overdraft | 291,404 | -328,421 |
| Proceeds of line of credit, net of repayments | 6,859,945 | 3,192,618 |
| Proceeds of other loans | - | 0 |
| Proceeds from loan on cash surrender value of life insurance, net of repayments | 5,771 | - |
| Proceeds from notes payable | 509,432 | 429,006 |
| Repayment of notes payable | 530,961 | 188,000 |
| Proceeds from notes payable - stockholders and related parties | 79,460 | 65,000 |
| Repayment of notes payable - stockholders and related parties | 490,000 | - |
| Repayment of finance lease obligation | 10,337 | 6,847 |
| Proceeds from loan on cash surrender value of life insurance, net of repayments | - | 3,888 |
| Repayment of other loans | 45,705 | 45,705 |
| Dividends paid on series a convertible preferred stock | 87,150 | 58,100 |
| Net cash provided by financing activities | 6,581,859 | 3,063,439 |
| Net change in cash | -530 | 12,427 |
| Cash and cash equivalents at beginning of period | 1,716 | - |
| Cash and cash equivalents at end of period | 1,186 | - |
STANDARD PREMIUM FINANCE HOLDINGS, INC. (SPFX)
STANDARD PREMIUM FINANCE HOLDINGS, INC. (SPFX)