Canadian Spirit Resources Inc. (TSXV:SPI)

Canadian Spirit Resources Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Jun 30, 2024	Jun 30, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-9.82	-9.9	-2.17	-1.83	-0.84	-1.98
Depreciation & Amortization	5.5	5.48	0.51	0.35	0.32	0.3
Loss (Gain) From Sale of Assets	3.23	3.23	-	-	-	-0.01
Asset Writedown & Restructuring Costs	-	-	0.12	0.12	-	0.04
Stock-Based Compensation	0.07	0.32	0.53	0.37	0.11	0.05
Other Operating Activities	-0.04	-0.14	0.02	-0.16	-0.62	0
Change in Accounts Receivable	0.04	0.01	0.02	-0.16	-0.02	0.02
Change in Accounts Payable	-0.36	-0.24	-0.22	-0.05	0.1	0.23
Change in Other Net Operating Assets	-0.05	-0.09	-0.17	0.02	-0.57	0.56
Operating Cash Flow	-1.42	-1.32	-1.35	-1.33	-1.52	-0.8
Capital Expenditures	-0.05	-0.04	-0.13	-0.47	-0.11	-0.07
Sale of Property, Plant & Equipment	5	5	0.15	0.15	-	0.01
Other Investing Activities	-	-	-	0.1	-	-0.05
Investing Cash Flow	4.95	4.96	0.02	-0.22	-0.11	-0.11
Short-Term Debt Issued	-	-	-	-	-	0.6
Total Debt Issued	-	-	-	-	-	0.6
Long-Term Debt Repaid	-	-0.01	-	-0.01	-0.01	-0.01
Total Debt Repaid	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Net Debt Issued (Repaid)	-0.01	-0.01	-0.01	-0.01	-0.01	0.59
Issuance of Common Stock	0.8	0.8	0.8	1.05	1.6	1
Financing Cash Flow	0.79	0.79	0.79	1.04	1.59	1.59
Net Cash Flow	4.33	4.43	-0.55	-0.51	-0.04	0.69
Free Cash Flow	-1.47	-1.36	-1.49	-1.8	-1.63	-0.87
Free Cash Flow Margin	-718.57%	-489.79%	-238.90%	-657.46%	-	-
Free Cash Flow Per Share	-0.01	-0.01	-0.01	-0.01	-0.01	-0.00
Cash Interest Paid	-	-	-	-	-	0.03
Levered Free Cash Flow	0.65	0.94	-	-0.68	-0.86	0.2
Unlevered Free Cash Flow	0.65	0.94	-	-0.67	-0.86	0.22
Change in Net Working Capital	0.72	0.66	-	-0.14	0.49	-0.81

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