Seven Arts Entertainment, Inc. (SAPX)

Seven Arts Entertainment Cash Flow Statement

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

Fiscal Year	TTM	FY 2013	FY 2012	FY 2011	FY 2010	FY 2009
Period Ending	Mar 31, 2014	Jun 30, 2013	Jun 30, 2012	Jun 30, 2011	Jun 30, 2010	Jun 30, 2009
Net Income	-24.36	-22.06	-11.15	1.46	-0.48	4.74
Depreciation & Amortization	0.17	0.17	0.01	0.01	0.01	0.03
Other Amortization	4.89	2.45	4	2.84	1.58	2.56
Asset Writedown & Restructuring Costs	13.07	9.97	9.49	-	0.44	-
Loss (Gain) From Sale of Investments	-	-	-	-	-0.22	-
Stock-Based Compensation	0.56	1.29	0.81	-	-	0.46
Provision & Write-off of Bad Debts	3.54	3.54	-	-	0.32	0.54
Other Operating Activities	-1.02	-0.35	-0.63	-4.71	0.47	-5.6
Change in Accounts Receivable	0.19	0	-3	1.05	-0.22	227.07
Change in Accounts Payable	-0.05	1.55	-1.42	0.23	0.54	1.75
Change in Unearned Revenue	0.06	0.11	1.06	-1.05	0.1	-107.55
Change in Other Net Operating Assets	0.03	2.79	0.88	-2.59	-1.24	-127.56
Operating Cash Flow	-2.93	-0.55	0.06	-2.75	1.31	-3.57
Capital Expenditures	-0	-0.47	-4.55	-0.01	-0	-0.04
Investing Cash Flow	-0	-0.47	-4.55	-0.01	-0	-0.04
Long-Term Debt Issued	-	1.84	3.99	-	-	-
Long-Term Debt Repaid	-	-1.24	-1.31	-	-	-
Total Debt Repaid	-1.24	-1.24	-1.31	-	-	-
Net Debt Issued (Repaid)	-0.83	0.6	2.68	-	-	-
Issuance of Common Stock	0.18	0.3	0.68	2.98	0.02	2.45
Repurchase of Common Stock	-0.25	-	-	-0.23	-1.35	-
Other Financing Activities	3.78	-	-	-	-	-
Financing Cash Flow	2.87	0.9	4.61	2.75	-1.33	2.45
Foreign Exchange Rate Adjustments	-	-	-	-	0.02	0.01
Miscellaneous Cash Flow Adjustments	-	-	-	-	-	0
Net Cash Flow	-0.06	-0.12	0.11	-0.02	-0	-1.14
Free Cash Flow	-2.93	-1.01	-4.49	-2.76	1.31	-3.61
Free Cash Flow Margin	-1038.51%	-66.59%	-110.76%	-83.07%	20.42%	-35.24%
Cash Interest Paid	-	-	-	0.15	1.17	9.85
Levered Free Cash Flow	3.26	-0.51	-5.74	0.15	2.97	346.54
Unlevered Free Cash Flow	6.33	2.13	-4.02	0.67	4.35	353.36
Change in Working Capital	0.22	4.45	-2.47	-2.36	-0.82	-6.29

Source: S&P Global Market Intelligence. Standard template. Financial Sources.