Sacks Parente Golf, Inc. (SPGC)

Sacks Parente Golf Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	-5.25	-4.63	-3.51	-0.3	-0.48
Depreciation & Amortization	0.14	0.03	0.01	-	-
Other Amortization	0.07	0.03	-	-	-
Stock-Based Compensation	0.33	0.67	1.44	0.03	0.13
Other Operating Activities	-0.04	0.06	0.61	0.02	-0.06
Change in Accounts Receivable	-0.15	-0.05	0.01	-0.01	0.01
Change in Inventory	-0.39	-0.13	-0.06	0.03	0.03
Change in Accounts Payable	0.21	0.3	0.09	-0.04	0.02
Change in Unearned Revenue	0.02	-	-	-	0
Change in Other Net Operating Assets	0.39	-1.33	0.63	0.11	0.13
Operating Cash Flow	-4.67	-5.05	-0.79	-0.17	-0.23
Capital Expenditures	-0.65	-0.29	-0.08	-	-
Investing Cash Flow	-0.65	-0.29	-0.08	-	-
Short-Term Debt Issued	-	0.08	0.55	0.01	0.01
Long-Term Debt Issued	-	-	0.15	0.25	0.31
Total Debt Issued	-	0.08	0.7	0.26	0.32
Short-Term Debt Repaid	-	-1.02	-0.04	-	-
Total Debt Repaid	-	-1.02	-0.04	-	-
Net Debt Issued (Repaid)	-	-0.94	0.66	0.26	0.32
Issuance of Common Stock	-	11.21	0.42	-	-
Other Financing Activities	-0.13	0.23	-0.23	-	-
Financing Cash Flow	-0.13	10.5	0.85	0.26	0.32
Net Cash Flow	-5.46	5.17	-0.01	0.08	0.09
Free Cash Flow	-5.32	-5.34	-0.86	-0.17	-0.23
Free Cash Flow Margin	-213.73%	-1528.94%	-452.63%	-85.50%	-125.27%
Free Cash Flow Per Share	-3.65	-4.36	-0.82	-0.19	-0.25
Levered Free Cash Flow	-3.88	-4	-1.27	-0.06	-
Unlevered Free Cash Flow	-3.88	-4	-1.23	-0.05	-
Change in Net Working Capital	-0.09	1.1	-0.63	-0.11	-

Source: S&P Capital IQ. Standard template. Financial Sources.