Smart Sand, 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 (Loss) Attributable to Parent $10.4m $21.5m $18.7m $31.6m $38.0m ($50.7m) ($703k) $4.6m $3.0m $1.3m
Depreciation, Depletion and Amortization $6.5m $7.9m $1.8m $2.4m $1.9m $2.0m $2.2m $2.5m $2.6m $2.4m
Depreciation $6.4m $7.3m $17.1m $25.7m $21.7m $24.7m $25.7m $26.5m $27.9m $28.0m
Amortization of Debt Issuance Costs $159k $455k $300k $212k $105k $105k $105k $105k $145k $250k
Amortization of Debt Issuance Costs and Discounts ($1.2m) ($193k) ($233k) $861k $290k $291k $291k $291k $237k $250k
Amortization of Intangible Assets $0 $0 $1.0m $1.4m $793k $795k $792k $793k $792k $795k
Depreciation, Amortization and Accretion, Net $17.2m $26.4m $22.1m $25.3m $26.5m $27.5m $28.9m $29.3m
Deferred Income Tax Expense (Benefit) $539k ($1.8m) $4.7m $6.1m ($2.6m) ($10.5m) ($4.2m) ($6.1m) ($2.8m) ($5.1m)
Share-based Payment Arrangement, Noncash Expense $1.4m $2.0m $2.9m $2.9m $3.8m $3.2m $3.2m $3.5m $3.2m $3.7m
Gain (Loss) on Sale of Assets and Asset Impairment Charges ($59k) $253k $321k $15.5m $237k $555k ($294k) $1.8m $1.1m ($566k)
Goodwill and Intangible Asset Impairment $17.8m $15.5m $5.1m $0 $0 $0
Goodwill, Impairment Loss $16.9m
Impairment of Intangible Assets, Finite-lived $8.5m $0 $0 $0 $0 $0 $0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill) $900k
Gain (Loss) on Disposition of Property Plant Equipment $59k ($253k) ($321k) $42k ($237k) ($555k) $294k ($1.8m) ($1.1m) $566k
Gain (Loss) on Extinguishment of Debt ($1.1m) $0 $0 ($561k) $0 $0 $0 $0 ($1.3m) $0
Income Tax Expense (Benefit) $9.4m ($2.8m) $5.1m $7.8m ($13.0m) ($9.0m) ($3.2m) ($6.9m) ($2.7m) ($6.9m)
Operating Lease, Expense $16.6m $12.1m $11.0m $12.2m
Changes in operating assets and liabilities:
Additional Financial Items
Increase (Decrease) in Accounts Receivable $3.3m $18.0m ($4.5m) $41.1m $10.7m ($32.9m) $18.3m ($12.7m) $17.8m ($10.4m)
Increase (Decrease) in Inventories $1.4m ($4.4m) $7.3m $1.0m ($4.7m) ($1.9m) $5.2m $6.6m ($1.8m) $6.0m
Increase (Decrease) in Accounts Payable $761k $9.4m ($2.3m) ($4.7m) ($370k) $4.5m $5.2m $2.0m $53k ($6.8m)
Accretion Expense $263k $0 $246k
Asset Retirement Obligation, Accretion Expense $16k $514k $26k $687k $396k $740k $758k $904k $996k $1.1m
Gain (Loss) on Sale of Derivatives ($5k)
Goodwill $0
Inventory Write-down $0 $0 $0 $0 $0 $0 $0 $0
Nonoperating Income (Expense) $433k $12k ($2.1m) ($4.1m) $38.0m $3.8m ($780k) ($748k) ($2.8m) ($1.1m)
Operating Expenses $12.3m $18.2m $41.7m $37.6m $31.1m $47.6m $32.7m $43.1m $41.8m $42.3m
Financing Receivable, Credit Loss, Expense (Reversal) $0 $0 $42k $0 $0 $1k $0 $163k ($23k)
Net Cash Provided by (Used in) Operating Activities $26.7m $15.6m $50.9m $44.6m $25.5m $32.4m $5.4m $31.0m $17.9m $44.1m
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $2.5m $51.2m $96.1m $25.5m $8.6m $11.2m $12.7m $23.0m $7.0m $11.6m
Payments to Acquire Businesses, Net of Cash Acquired $29.9m $0 $0 $6.5m $0 $0
Net Cash Provided by (Used in) Investing Activities ($2.5m) ($51.1m) ($126.0m) ($25.4m) ($8.6m) ($11.1m) ($18.2m) ($22.9m) ($6.9m) ($10.9m)
Cash flows from financing activities:
Payments for Repurchase of Common Stock $416k $127k $2.2m $140k $1.2m $402k $540k $4.8m $422k $628k
Dividends paid $3.9m $5.9m
Net Cash Provided by (Used in) Financing Activities $19.4m $23.2m $41.3m ($18.0m) ($7.9m) ($7.4m) ($7.3m) ($7.5m) ($15.5m) ($12.3m)
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $0 $0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $43.6m ($12.3m) ($33.8m) $1.2m $9.1m $13.9m ($20.1m) $562k ($4.5m) $21.0m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $35.2m $1.5m $2.6m $11.7m $25.6m $5.5m $6.1m $1.6m $22.6m
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $1.7m $2.8m $1.8m $1.5m $1.2m $1.1m $1.4m $1.6m
Income Taxes Paid, Net $933k $7.7m $666k $207k $635k $209k $187k $211k ($78k) ($310k)