iSpecimen Inc. (ISPC)
NASDAQ: ISPC · Real-Time Price · USD
1.630
-0.010 (-0.61%)
Aug 27, 2026, 1:25 PM EDT - Market open
iSpecimen Cash Flow Statement
Financials in millions USD. Fiscal year is January - December.
Millions USD. Fiscal year is Jan - Dec.
Operating Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Income | -11.42 | -10.49 | -12.5 | -11.1 | -10.25 | -8.96 |
Depreciation & Amortization | 0.13 | 0.26 | 0.26 | 0.17 | 0.02 | 0.05 |
Other Amortization | 1.07 | 1.47 | 2.04 | 1.95 | 1.26 | 1.83 |
Loss (Gain) From Sale of Assets | - | - | 0 | - | - | - |
Asset Writedown & Restructuring Costs | 2.4 | 2.4 | 0.33 | - | - | - |
Loss (Gain) From Sale of Investments | - | - | 0 | - | - | - |
Stock-Based Compensation | 0 | 0.02 | 0.25 | 0.46 | 0.68 | 0.63 |
Provision & Write-off of Bad Debts | 0.04 | 0.06 | 1.89 | 0.31 | 0.11 | 0.16 |
Other Operating Activities | -0.34 | -0.08 | -0.03 | -0.18 | - | 0.9 |
Change in Accounts Receivable | 0.31 | 1.34 | -0.4 | 0.68 | 0.71 | -2.72 |
Change in Inventory | 0.05 | 0.05 | - | - | - | - |
Change in Accounts Payable | 0.69 | 1.24 | 0.27 | 1.47 | 1.63 | -0.96 |
Change in Unearned Revenue | -0.04 | -0.17 | -0.06 | 0.28 | -0.52 | -0.22 |
Change in Other Net Operating Assets | 0.1 | -0.34 | -0.32 | 0.02 | 0.54 | -1.42 |
Operating Cash Flow | -7 | -4.24 | -8.26 | -5.81 | -5.82 | -10.67 |
Operating Cash Flow Growth | - | - | - | - | - | - |
Investing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Capital Expenditures | - | -0 | -0.06 | -0.02 | -0.22 | -0 |
Sale (Purchase) of Intangibles | -1.7 | -1 | -0.65 | -4.73 | -2.98 | -1.04 |
Investment in Securities | - | - | 2.69 | -2.48 | - | - |
Investing Cash Flow | -1.7 | -1 | 1.98 | -7.23 | -3.19 | -1.04 |
Financing Activities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Long-Term Debt Issued | - | - | - | - | - | 4 |
Total Debt Issued | - | - | - | - | - | 4 |
Long-Term Debt Repaid | - | - | - | - | -3.5 | -3 |
Net Debt Issued (Repaid) | - | - | - | - | -3.5 | 1 |
Issuance of Common Stock | 8.25 | 5.75 | 6.49 | 0.07 | 0.08 | 41.76 |
Repurchase of Common Stock | - | - | -0.05 | - | - | - |
Other Financing Activities | -1.22 | -1.01 | -0.62 | - | - | -4.01 |
Financing Cash Flow | 12.53 | 10.24 | 5.82 | 0.07 | -3.42 | 38.75 |
Net Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Net Cash Flow | 3.83 | 5 | -0.47 | -12.97 | -12.43 | 27.04 |
Free Cash Flow
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Free Cash Flow | -7 | -4.24 | -8.32 | -5.83 | -6.03 | -10.67 |
Free Cash Flow Growth | - | - | - | - | - | - |
Free Cash Flow Margin | -1502.03% | -219.86% | -89.55% | -58.69% | -58.00% | -95.83% |
Free Cash Flow Per Share | -13.46 | -36.86 | -468.19 | -515.58 | -545.75 | - |
Levered Free Cash Flow | -5.58 | -2.78 | -4.89 | -6.4 | -5.28 | -13.02 |
Unlevered Free Cash Flow | -5.58 | -2.78 | -4.75 | -6.26 | -5.21 | -12.58 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Jun '26 Jun 30, 2026 | Dec '25 Dec 31, 2025 | Dec '24 Dec 31, 2024 | Dec '23 Dec 31, 2023 | Dec '22 Dec 31, 2022 | Dec '21 Dec 31, 2021 |
Cash Interest Paid | 0 | 0 | 0.01 | 0.02 | 0.16 | 2.82 |
Change in Working Capital | 1.11 | 2.11 | -0.5 | 2.59 | 2.35 | -5.28 |