Beachbody Company, Inc.

Annual Trend FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Depreciation and amortization expense $44.7m $44.3m $59.6m $74.8m $39.6m $31.4m $8.7m
Amortization of content assets $8.5m $7.5m $14.8m $24.3m $23.8m $15.7m $8.9m
Amortization of debt issuance costs $733k $1.9m $2.5m $1.4m
Deferred income taxes ($14.5m) $15.6m ($15.9m) ($3.0m) ($191k) $5k
Impairment of goodwill $0 $40.0m $20.0m $0
Loss on debt extinguishment $3.2m $2.4m $2.2m
Gain on sale of property and equipment ($784k)
Net loss ($531k) ($228.4m) ($194.2m) ($152.6m) ($71.6m) ($2.9m)
Provision for inventory $2.8m $2.8m $17.5m $39.8m $10.6m $4.2m $1.5m
Realized losses on hedging derivative financial instruments $219k $92k $550k $108k $222k $64k $0
Change in fair value of warrant liabilities $0 $0 ($50.7m) ($8.3m) ($2.7m) ($1.1m) $2.0m
Equity-based compensation $3.6m $5.4m $16.4m $17.6m $23.9m $17.1m $5.6m
Change in lease assets $2.0m $1.4m
Other non-cash items $726k $93k $1.2m
Inventory ($8.4m) ($27.8m) ($74.3m) $41.5m $17.5m $4.4m $5.4m
Content assets ($10.4m) ($15.6m) ($31.3m) ($19.8m) ($10.2m) ($6.5m) ($3.0m)
Prepaid expenses ($5.5m) ($294k) ($6.8m) $2.8m $2.3m $1.7m $2.2m
Other assets $5.9m ($1.8m) ($2.0m) $4.2m ($4.4m) $17.2m $25.8m
Accounts payable $2.0m $410k $8.3m ($26.7m) ($7.1m) ($906k) ($4.2m)
Accrued expenses ($17.5m) $21.8m ($11.3m) ($8.7m) ($20.3m) ($16.6m) ($6.8m)
Deferred revenue $3.5m $24.8m $7.4m ($9.6m) $2.2m ($16.7m) ($24.0m)
Other liabilities ($5.9m) ($10.4m) ($4.5m) ($4.6m) ($415k) ($631k) ($2.7m)
Purchase of property and equipment ($23.8m) ($37.9m) ($77.9m) ($26.5m) ($6.6m) ($4.5m) ($4.4m)
Investment in restricted short-term investments ($4.2m)
Proceeds from sale of property and equipment $5.6m
Proceeds from exercise of stock options $4.7m $3.2m $0 $524k
Remittance of taxes withheld from employee stock awards ($3.2m) ($308k)
Debt Borrowings $32.0m $42.0m $50.0m $25.0m
Proceeds from issuance of common shares in the Employee Stock Purchase Plan $553k $272k $143k
Tax withholdings payments for vesting of restricted stock ($183k) ($2.2m) ($263k) ($274k)
Cash received during the year for federal income taxes $0 ($324k)
Cash paid during the year $147k $83k
Property and equipment acquired but not yet paid for $3.6m $5.6m $9.7m $2.0m $817k $225k $280k
Warrants issued in relation to Term Loan $5.2m
Change in fair value of term loan warrants due to amended exercise price $802k $192k $0
Net cash provided by operating activities $42.0m ($362k) ($215.2m) ($47.2m) ($22.5m) $2.6m $21.8m
Net cash (used in) provided by investing activities ($30.3m) ($300.0m) ($125.2m) ($26.5m) ($10.8m) $1.1m ($4.4m)
Payment of debt issuance costs ($4.5m) ($1.8m)
Paid-in-kind fee recorded as incremental debt issuance cost $488k $818k $0
Debt repayments ($25.0m) ($32.0m) ($42.0m) ($625k) ($17.0m) ($15.9m) ($22.6m)
Net cash provided by (used in) financing activities ($32.1m) $301.5m $390.7m $47.6m ($13.7m) ($15.9m) $1.0m
Effect of exchange rates on cash, cash equivalents and restricted cash $408k $354k $16k ($858k) $398k ($974k) $449k
Net increase (decrease) in cash, cash equivalents and restricted cash ($19.9m) $1.2m $50.2m ($27.0m) ($46.7m) ($13.2m) $18.8m
Cash, cash equivalents and restricted cash, beginning of year $41.6m $56.8m $107.1m $80.1m $33.4m $20.2m $39.0m
Paid-in-kind interest expense $626k $206k $466k $598k $1.3m $808k $218k
Cash paid during the year for interest $626k $206k $466k $2.1m $5.4m $3.6m $2.6m
Cash paid during the year for Texas GMT income taxes $1.1m $333k $385k $389k $11k $85k $73k