Cogstate Limited (ASX:CGS)

Cogstate Cash Flow Statement

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021
Net Income	10.14	5.45	3.57	7.52	5.23
Depreciation & Amortization	0.5	0.67	0.38	1.23	1.44
Other Amortization	2.45	2.07	1.73	1.09	0.86
Loss (Gain) From Sale of Assets	0	-0.06	0.35	0.07	0
Stock-Based Compensation	0.51	0.75	1.58	2.21	0.45
Other Operating Activities	-1.21	-0.99	-0.39	0.03	-2.41
Change in Accounts Receivable	-2.7	-2.43	0.54	-0.23	-3.57
Change in Accounts Payable	1.5	1.53	-4.36	1.09	0.07
Change in Unearned Revenue	-1.64	-1.28	-2.19	-5.34	14.85
Change in Income Taxes	0.68	0.23	-1.05	0.57	0.28
Change in Other Net Operating Assets	1.47	-0.52	0.33	-0.64	-0.54
Operating Cash Flow	11.48	5.78	0.65	9.73	16.11
Operating Cash Flow Growth	98.37%	784.35%	-93.27%	-39.64%	2106.82%
Capital Expenditures	-0.3	-0.45	-0.13	-0.42	-0.63
Sale (Purchase) of Intangibles	-2.78	-1.44	-2.08	-3.14	-2.63
Other Investing Activities	0.83	0.77	0.53	0.03	0.64
Investing Cash Flow	-2.24	-1.12	-1.68	-3.53	-2.62
Long-Term Debt Repaid	-0.11	-0.25	-0.51	-0.65	-0.79
Net Debt Issued (Repaid)	-0.11	-0.25	-0.51	-0.65	-0.79
Issuance of Common Stock	1.15	0.62	0.18	1.41	0.61
Repurchase of Common Stock	-4.84	-3.59	-0.57	-	-
Financing Cash Flow	-3.79	-3.22	-0.89	0.76	-0.18
Miscellaneous Cash Flow Adjustments	-	-	-	-	0
Net Cash Flow	5.44	1.45	-1.92	6.96	13.31
Free Cash Flow	11.18	5.33	0.52	9.3	15.49
Free Cash Flow Growth	109.57%	920.38%	-94.38%	-39.93%	6936.90%
Free Cash Flow Margin	21.05%	12.28%	1.29%	20.68%	47.37%
Free Cash Flow Per Share	0.06	0.03	0.00	0.05	0.09
Cash Interest Paid	0.03	0.02	0.04	0.05	0.04
Cash Income Tax Paid	3.19	0.92	-	-	-
Levered Free Cash Flow	8.03	2.74	-1.45	5.91	5.59
Unlevered Free Cash Flow	8.08	2.77	-1.41	5.96	5.64
Change in Working Capital	-0.92	-2.1	-6.57	-2.44	10.53

Updated Jun 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.