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AFYAAfya Limited
$14.87$1.3B
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HomeStocksAFYACash Flow

Afya Limited (AFYA) Cash Flow Statement

9Y historyFree accessUpdated daily

Operational efficiency remains high as evidenced by an OCF/NI ratio frequently exceeding 1.5x, though free cash flow margins remain volatile, peaking at 46.1% in 2025Q3 before shifting to 42.1% in 2026Q1.

AFYA Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17
Cash from Operations1.43B1.2B1.43B1.04B843.9M630.87M371.51M299.22M80.32M39.92M
Operating CF Margin %-33.09%43.36%36.29%36.23%36.69%30.93%39.86%24.05%18.48%
Operating CF Growth %-13.6%-16.29%37.28%23.67%33.77%69.81%24.16%272.54%101.21%-
Net Income755.3M737.68M676.39M429.58M428.43M273.46M335.05M186.94M98.72M50.98M
Depreciation & Amortization280.69M0333.34M289.51M206.22M154.22M108.74M73.15M9.08M4.02M
Stock-Based Compensation9.72M032.42M31.54M31.27M43.38M32.61M18.11M2.16M0
Deferred Taxes0000000-9.86M5.29M0
Other Non-Cash Items597.69M670.37M409.87M352.39M287.89M208.6M64.24M55.47M1.5M-427K
Working Capital Changes-261.45M-208.81M-19.36M-59.39M-109.92M-48.8M-169.14M-24.6M-36.44M-14.66M
Change in Receivables-222.61M-184.65M-79.34M-131.34M-129.16M-81.99M-178M-35.56M-28.2M-9.79M
Change in Inventory00010.95M-363K-3.72M-3.11M-236K-593K-140K
Change in Payables3.83M-4.41M18.13M24.5M9.97M14.48M4.47M3.03M-1.53M-2.38M
Cash from Investing-531.93M-498.11M-1.09B-1.14B-591.47M-1.27B-1.04B-354.15M-262.39M-22.07M
Capital Expenditures-234.13M-356.86M-136.92M-118.44M-297.02M-125.87M-89.83M-121.71M-21.69M-21.07M
CapEx % of Revenue6.21%9.85%4.14%4.12%12.75%7.32%7.48%16.21%6.49%9.75%
Acquisitions-144.15M-141.25M-627.57M-907.52M-301.2M-1.01B-919.97M-241.57M-221.3M0
Investments----------
Other Investing-153.65M-6-327.12M-117.09M6.75M-143.17M-32.97M9.13M-19.4M-1M
Cash from Financing-718.04M-489.2M23.97M-439.94M92.94M364.68M756.42M921.43M218.84M-4.13M
Debt Issued (Net)-114.82M-127.48M321.68M-138.81M466.58M681.7M394.5M-107.49M68.38M-1.62M
Equity Issued (Net)-133.05M-50.26M0-12.37M-152.32M-213.72M389.17M992.78M00
Dividends Paid14.3M000000-38.75M00
Share Repurchases-135.2M-75.49M0-12.37M-152.32M-213.72M0000
Other Financing-484.48M-311.46M-297.71M-288.76M-221.32M-103.3M-27.24M36.15M150.46M-2.51M
Net Change in Cash198.82M317.15M357.99M-540.05M344.52M-296.48M101.83M880.95M36.77M13.72M
Free Cash Flow1.17B1.04B1.04B798.2M546.88M354.07M233.92M177.51M58.63M18.85M
FCF Margin %30.92%28.6%31.48%27.75%23.48%20.59%19.47%23.65%17.56%8.73%
FCF Growth %0.9%-0.34%30.3%45.96%54.46%51.36%31.78%202.75%211.02%-
FCF per Share12.9311.3611.418.826.083.762.502.330.670.21
FCF Conversion (FCF/Net Income)1.54x1.63x2.27x2.70x2.26x2.82x1.27x1.94x0.93x0.88x
Interest Paid0000000000
Taxes Paid0000000000

Key Metrics

Growth RegimeDecelerating
ProfitabilityStrong
Balance SheetHealthy
Cash FlowRobust
Top Statement Risk

Regulatory seat expansion risk

Earnings Quality Driven by Accruals

According to recent financial statements, Afya consistently reports operating cash flow significantly exceeding net income, with an OCF/NI ratio frequently surpassing 1.5x, which suggests that non-cash charges like amortization of acquired intangibles are masking the underlying cash-generative capacity of the core medical education business model.

The persistent gap between net income and operating cash flow indicates that the company's reported earnings are conservative relative to actual cash inflows. Investors should monitor whether this conversion quality remains high as the company shifts from an acquisition-heavy growth phase to a more mature operational cycle.

FCF Margins Reflect Operational Maturity

As reported in quarterly filings, Afya's free cash flow margins have demonstrated significant volatility, ranging from negative figures in 2023Q4 to peaks above 46% in 2025Q3, reflecting the lumpy nature of capital deployment and the impact of seasonal working capital requirements on the company's cash trajectory.

The wide variance in FCF margins suggests that while the core business is highly cash-generative, the timing of acquisitions and working capital swings can temporarily obscure the underlying profitability. The stabilization of these margins will be a key indicator of whether the company can sustain its cash generation without constant inorganic expansion.

Working Capital Volatility Impacts Liquidity

Based on the provided data, Afya experiences substantial quarterly fluctuations in working capital, with outflows reaching $153.6 million in 2025Q4, which suggests that the timing of tuition collections and government-related receivables creates periodic pressure on the company's short-term cash position despite strong overall profitability.

These swings in working capital appear to be a structural feature of the education sector, likely tied to the academic calendar and FIES payment cycles. Analysts should investigate whether these fluctuations are becoming more pronounced, which could indicate potential challenges in the efficiency of receivables management.

Aggressive Capital Allocation Strategy Continues

As indicated by recent cash flow statements, Afya continues to prioritize aggressive capital deployment, with net acquisition spending totaling $63.8 million in 2026Q1, alongside periodic share repurchases, suggesting a management focus on inorganic growth and shareholder returns despite the potential for regulatory headwinds in the medical sector.

The reliance on acquisitions to drive growth warrants close scrutiny, as the return on invested capital must remain high to justify the ongoing cash outflow. Investors should monitor if the company's capital allocation shifts toward debt reduction or higher dividend payouts as the medical seat market reaches saturation.

AFYA — Frequently Asked Questions

Quick answers to the most common questions about buying AFYA stock.

How much cash does Afya Limited (AFYA) generate from operations?

Afya Limited (AFYA) generated $1.20B in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Afya Limited's free cash flow?

Afya Limited (AFYA) generated $1.04B in free cash flow in 2025. Free cash flow is the cash left over after capital expenditures, which can be used to pay dividends, repurchase shares, or pay down debt.

What is Afya Limited's capital expenditure (CapEx)?

Afya Limited (AFYA) spent $356.9M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Afya Limited distribute cash to shareholders?

In 2025, Afya Limited (AFYA) spent $75.5M on share repurchases. This shows the company's commitment to returning capital to its equity investors.