CEA Industries Inc. (VAPE)

CEA Industries Cash Flow Statement

Financials in millions USD. Fiscal year is May - April.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	-4.11	-3.15	-2.91	-5.5	-1.34
Depreciation & Amortization	0.12	0.13	0.14	0.14	0.27
Loss (Gain) From Sale of Assets	-	0.01	0	0	0.07
Asset Writedown & Restructuring Costs	-	-	-	0.63	-
Stock-Based Compensation	0.24	0.08	0.19	0.31	0.37
Provision & Write-off of Bad Debts	0	-0.04	-0	-0.05	0.02
Other Operating Activities	-0.04	0.03	0.12	-0.02	-0.47
Change in Accounts Receivable	-0.04	0.04	-0.24	0.23	-0.16
Change in Inventory	0.08	0.24	-0.07	0.05	-0.05
Change in Accounts Payable	0.02	-0.07	-0.58	-0.18	-0.48
Change in Unearned Revenue	4.22	-0.16	-3.84	1.5	-0.88
Change in Other Net Operating Assets	-3.67	-0.17	1.07	-0.3	-0.55
Operating Cash Flow	-3.18	-3.06	-6.13	-3.19	-3.21
Capital Expenditures	-	-	-	-0.03	-0.07
Sale of Property, Plant & Equipment	-	-	0	0	0.01
Investing Cash Flow	-	-	0	-0.03	-0.06
Long-Term Debt Issued	-	-	-	-	0.51
Total Debt Issued	-	-	-	-	0.51
Net Debt Issued (Repaid)	-	-	-	-	0.51
Issuance of Common Stock	-	-	-	21.71	-
Preferred Dividends Paid	-	-	-	-0.04	-
Dividends Paid	-	-	-	-0.04	-
Financing Cash Flow	-	-	-	19.7	3.14
Net Cash Flow	-3.18	-3.06	-6.13	16.48	-0.13
Free Cash Flow	-3.18	-3.06	-6.13	-3.22	-3.28
Free Cash Flow Margin	-91.57%	-108.99%	-88.69%	-28.54%	-24.02%
Free Cash Flow Per Share	-3.97	-4.10	-9.11	-5.45	-24.84
Levered Free Cash Flow	-	-1.79	-5.04	-1.44	-2.37
Unlevered Free Cash Flow	-	-1.79	-5.04	-1.44	-2.36
Change in Net Working Capital	-	0.02	3.52	-1.32	1.76

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