← SPAR Group, Inc.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income From Continuing Operations — — — — — — $2.1m $4.8m ($2.7m) ($24.6m)
Net Income (Loss) Attributable to Parent $173k ($923k) ($1.6m) $2.4m $3.4m ($1.8m) $2.1m $3.9m ($3.1m) ($24.6m)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest $1.8m $1.2m $1.6m $5.8m $9.0m $2.0m $2.1m $4.8m — ($24.6m)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent $1.8m $1.2m — — — — — — — —
Income (Loss) from Continuing Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest — — — — — — — — — ($24.6m)
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest — — — — — — — — — $0
Net Income (Loss) Attributable to Noncontrolling Interest $1.6m $2.1m $3.2m $3.4m $5.6m $3.8m $2.9m $874k — $0
Depreciation, Depletion and Amortization $2.1m $2.1m $2.1m $2.2m $2.1m $2.1m $2.0m $2.0m $1.6m $1.6m
Amortization of Debt Issuance Costs — — — — — — — — $0 $62k
Capitalized Computer Software, Amortization $1.2m $1.2m $1.2m $1.3m $1.2m — — — — —
Depreciation Amortization Depletion — — — — — — $2.7m $2.7m $2.1m $2.1m
Depreciation, Amortization and Accretion, Net $1.5m $1.5m $1.5m $1.7m $1.7m $2.1m $2.0m $2.0m $1.6m $1.6m
Deferred Income Tax Expense (Benefit) ($429k) $1.6m ($85k) $792k ($654k) ($267k) $994k $921k ($1.5m) $3.8m
Deferred Income Tax — — — — — — $994k $1.3m ($1.5m) $3.8m
Deferred Tax — — — — — — $994k $1.3m ($1.5m) $3.8m
Share-based Payment Arrangement, Noncash Expense $329k $225k $186k $235k $136k $711k $346k $297k — $140k
Share-based Payment Arrangement, Expense $329k $225k $221k $235k $136k $711k $346k — — —
Goodwill, Impairment Loss $86k — — $0 $0 — $2.5m $0 — —
Asset Impairment Charge — — — — — $128k $3.5m $88k — —
Gain (Loss) on Disposition of Business — — — — — — — ($408k) — $0
Gain (Loss) on Disposition of Property Plant Equipment — — — — — — — — $0 ($47k)
Income Tax Expense (Benefit) $441k $3.0m $1.4m $3.6m $312k $2.1m $2.8m $2.4m ($1.5m) $4.1m
Other Nonoperating Income (Expense) $128k $401k $406k $266k $242k $510k $482k ($346k) — ($1.2m)
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable $6.9m $2.4m $9.3m $3.2m ($2.1m) $7.3m $11.2m ($3.2m) — $3.9m
Increase (Decrease) in Accounts Payable $1.9m $1.8m ($144k) $530k ($1.3m) $1.1m $1.7m ($3.0m) — $414k
Goodwill $1.8m $1.8m $3.8m $3.8m $3.8m $4.2m $1.7m $1.4m $1.2m $856k
Proceeds from Stock Options Exercised $23k $10k — — — — $118k $0 — —
Revenue from Contract with Customer, Including Assessed Tax — — $229.2m $252.9m $230.5m $255.7m $261.3m $262.7m — $136.1m
Beginning Cash Position — — — — — — $13.5m $9.3m $10.7m $18.2m
Cash Flow From Continuing Financing Activities — — — — — — $3.5m ($1.8m) ($342k) $4.5m
Cash Flow From Continuing Investing Activities — — — — — — ($1.8m) ($2.3m) $6.1m ($1.1m)
Cash From Discontinued Financing Activities — — — — — — — ($1.2m) ($1.3m) $0
Cash From Discontinued Investing Activities — — — — — — — ($8k) $3.8m $0
Change In Account Payable — — — — — — $1.7m ($2.0m) $7.5m $414k
Change In Accrued Expense — — — — — — ($1.2m) ($1.9m) ($1.1m) $2.8m
Change In Other Current Liabilities — — — — — — ($744k) ($875k) ($541k) ($408k)
Change In Payable — — — — — — $1.7m ($2.0m) $7.5m $414k
Change In Payables And Accrued Expense — — — — — — $527k ($3.9m) $6.3m $3.2m
Change In Prepaid Assets — — — — — — ($3.3m) ($1.4m) $416k $1.1m
Change In Receivables — — — — — — ($11.2m) $246k ($2.1m) ($3.9m)
Change In Working Capital — — — — — — ($14.7m) ($5.9m) $4.1m $5k
Changes In Account Receivables — — — — — — ($11.2m) $246k ($2.1m) ($3.9m)
Changes In Cash — — — — — — ($3.4m) $1.5m $7.6m ($15.0m)
End Cash Position — — — — — — $9.3m $10.7m $18.2m $3.3m
Financing Cash Flow — — — — — — $3.5m ($3.0m) ($1.7m) $4.5m
Free Cash Flow — — — — — — ($6.8m) $5.6m ($1.8m) ($21.4m)
Gain Loss On Sale Of Business — — — — — — $0 $408k ($2.5m) $0
Gain Loss On Sale Of PPE — — — — — — — — $0 $47k
Investing Cash Flow — — — — — — ($1.8m) ($2.3m) $9.9m ($1.1m)
Issuance Of Capital Stock — — — — — — — — $0 $756k
Net Business Purchase And Sale — — — — — — $0 ($1.1m) $7.3m $1.9m
Net PPE Purchase And Sale — — — — — — ($1.8m) ($1.2m) ($1.1m) ($3.0m)
Operating Gains Losses — — — — — — — $408k ($2.5m) $47k
Other Non Cash Items — — — — — $4.5m — — — $62k
Proceeds From Stock Option Exercised — — — — — ($123k) $118k $0 — —
Provisionand Write Offof Assets — — — — — — — $88k $128k $0
Purchase Of Business — — — — — — $0 ($1.1m) — —
Purchase Of PPE $1.6m $1.4m $1.6m $1.4m $1.6m $1.7m ($1.8m) ($1.2m) ($1.1m) ($3.0m)
Repurchase Of Capital Stock — — — — — — ($181k) $0 ($1.8m) $0
Sale Of Business — — — — — — — — $7.3m $1.9m
Stock Based Compensation — — — — — — $346k $297k $137k $140k
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax — — — — — — — — — $0
Net Cash Provided by (Used in) Operating Activities $1.3m $6.8m $2.0m $6.1m $8.8m $2.6m ($5.0m) $6.8m ($665k) ($18.4m)
Cash flows from investing activities:
Capital Expenditure — — — — — — ($1.8m) ($1.2m) ($1.1m) ($3.0m)
Payments to Acquire Businesses, Net of Cash Acquired $401k — ($767k) — — — — — — —
Payments for (Proceeds from) Other Investing Activities — — — — — — — ($84k) — —
Net Cash Provided by (Used in) Investing Activities ($2.0m) ($1.4m) ($855k) ($1.4m) ($1.6m) ($1.7m) ($1.8m) ($2.3m) $6.1m ($1.1m)
Cash flows from financing activities:
Issuance Of Debt — — — — — — $34.0m $104.7m $132.1m $134.8m
Long Term Debt Issuance — — — — — — $3.5m $930k $15k $0
Net Issuance Payments Of Debt — — — — — — $7.9m ($874k) $2.0m $3.8m
Net Long Term Debt Issuance — — — — — — $3.1m $229k ($1.8m) ($500k)
Net Short Term Debt Issuance — — — — — — $4.8m ($1.1m) $3.8m $4.3m
Short Term Debt Issuance — — — — — — $30.5m $103.7m $132.1m $134.8m
Long Term Debt Payments — — — — — — ($454k) ($701k) ($1.8m) ($500k)
Repayment Of Debt — — — — — — ($26.1m) ($105.5m) ($130.2m) ($131.0m)
Short Term Debt Payments — — — — — — ($25.6m) ($104.8m) ($128.3m) ($130.5m)
Common Stock Issuance — — — — — — — — $0 $756k
Net Common Stock Issuance — — — — — — ($181k) $0 ($1.8m) $756k
Payments for Repurchase of Common Stock $12k $121k — — — $0 $181k $0 — $0
Common Stock Payments — — — — — — ($181k) $0 ($1.8m) $0
Dividends Payable, Current — $1.0m — — — — — — — —
Net Other Financing Charges — — — — — — ($4.3m) ($899k) ($499k) —
Net Cash Provided by (Used in) Financing Activities $3.4m ($5.1m) $201k ($2.0m) $131k $1.3m $3.5m ($3.0m) ($1.7m) $4.5m
Effect Of Exchange Rate Changes — — — — — — ($776k) ($158k) ($58k) $18k
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect ($1.2m) $1.3m ($3.1m) $549k $5.5m ($2.5m) ($4.1m) $1.4m ($58k) ($15.0m)
Supplemental disclosure of cash flow information:
Change In Cash Supplemental As Reported — — — — — — ($4.1m) $1.4m $7.5m ($15.0m)
Interest Paid, Excluding Capitalized Interest, Operating Activities $150k $460k ($994k) $825k $736k $701k $1.2m $2.3m $2.1m $2.4m
Income Taxes Paid, Net $228k $307k $309k $197k $184k $2.2m $2.3m $1.6m $277k $149k

Data sourced from SEC EDGAR 10-K filings via EdgarTools. Amounts are shown in USD as reported in each fiscal year filing.