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BAOSBaosheng Media Group Holdings Limited
$2.68$4M
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HomeStocksBAOSCash Flow

Baosheng Media Group Holdings Limited (BAOS) Cash Flow Statement

8Y historyFree accessUpdated daily

Free cash flow remains deeply negative at -$1.7 million for the most recent period, highlighting a chronic inability to fund operations through internal cash generation.

BAOS Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18
Cash from Operations-2.26M-1.52M2.26M1.6M-31.21M-3.39M9.36M-7.33M
Operating CF Margin %-397.37%-243.62%245.11%66.31%-797.97%-28.49%52.47%-45.34%
Operating CF Growth %-48.71%-167.29%41.09%105.13%-819.87%-136.24%227.83%-
Net Income-12.02M-26.87M-1.85M-23.74M-6.75M6.94M11.17M9.19M
Depreciation & Amortization379.29K345.37K392.62K900.24K1.02M542.01K751.41K36.14K
Stock-Based Compensation00000000
Deferred Taxes00000108.64K-18.53K-46.03K
Other Non-Cash Items8.08M23.2M273.07K20.44M5M1.32M1.63M636.54K
Working Capital Changes1.3M1.8M3.44M4M-30.48M-12.31M-4.17M-17.15M
Change in Receivables-1.76M-892.4K5.82M1.2M6.07M-12.46M2.98M-29.47M
Change in Inventory0000-11.06M378.68K-4.32M-3.97M
Change in Payables1.55M1.41M-6.32M-2.44M-23.77M-2.73M5.09M9.26M
Cash from Investing1.83M1.19M-6.31M-3.78M-6.41M1.24M-1.59M-684.7K
Capital Expenditures-2.64K-479.76K-30.11K-1.53M-4.86M-1.01K-1.58M-684.7K
CapEx % of Revenue0.46%76.87%3.27%63.26%124.35%0.01%8.85%4.24%
Acquisitions779.13K0-2.55M222.92K-1.55M000
Investments--------
Other Investing-2.05K-4.42K-1.41K1.64M-2.92M1.25M-7.44K-586.28K
Cash from Financing15.3K-1.53M847.35K295.76K36.09M772.37K2.06M650.82K
Debt Issued (Net)15.3K-1.53M847.35K1.48M-2.26M1.19M4.31M650.82K
Equity Issued (Net)000040.52M000
Dividends Paid000-1.19M-2.17M0-4.05M0
Share Repurchases000000-1.8M0
Other Financing00000-422.46K1.8M0
Net Change in Cash-214.68K-1.84M-3.36M-2.2M-1.39M-744.69K9.77M-7.55M
Free Cash Flow-2.26M-2.01M2.23M73.6K-36.08M-3.39M7.79M-8.01M
FCF Margin %-397.83%-321.43%241.84%3.05%-922.33%-28.5%43.62%-49.58%
FCF Growth %-12.84%-189.98%2928.85%100.2%-962.91%-143.6%197.19%-
FCF per Share-1.48-1.311.450.05-24.72-3.195.40-5.83
FCF Conversion (FCF/Net Income)0.19x0.06x-1.22x-0.07x4.63x-0.49x0.84x-0.80x
Interest Paid069.23K000028.75K210.34K
Taxes Paid0002.16K00252.88K182.94K

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Terminal cash flow depletion

Persistent Disconnect Between Earnings Reality

According to historical financial data, BAOS exhibits a chronic inability to convert net income into operating cash flow, with the most recent period showing a net loss of $7.8 million alongside a negative operating cash flow of $1.7 million, highlighting a fundamental breakdown in earnings quality.

The consistent divergence between reported net losses and operating cash outflows suggests that the company's accounting results are not capturing the full extent of its cash-based operational distress. Investors should note that the lack of positive conversion indicates that the business is not generating sufficient internal liquidity to cover its basic operating requirements.

Free Cash Flow Remains Deeply Negative

As reported in recent filings, the company's free cash flow trajectory remains firmly in negative territory, with a $1.7 million outflow in the latest quarter, confirming that the business model is currently incapable of self-funding its operations or achieving a sustainable path toward positive cash generation.

The persistent negative free cash flow margins suggest that the company is consuming its remaining capital reserves at an alarming rate. This trend warrants further investigation into how much longer the current cash position can support the existing cost structure before external financing or liquidation becomes necessary.

Working Capital Volatility Masks Instability

Based on the provided cash flow statements, BAOS has experienced erratic working capital swings, including a $1.8 million inflow in 2024Q4, which appears to be a temporary distortion rather than a sign of improved operational efficiency in managing receivables or payables within the Chinese advertising market.

These fluctuations in working capital suggest that the company may be relying on aggressive collection cycles or delayed payments to vendors to manage its immediate liquidity needs. Such practices often indicate underlying stress in the client base and may not be sustainable over the long term.

Capital Allocation Lacks Strategic Focus

As indicated by the company's financial statements, capital deployment has been characterized by sporadic acquisition activity, such as the $779.1K outflow in 2025Q4, which appears disconnected from the company's core operational struggles and raises questions regarding the efficacy of management's capital allocation strategy during a period of decline.

The use of limited cash reserves for acquisitions while the core business is burning cash suggests a potential misallocation of resources. Investors should monitor whether these deployments are intended to pivot the business or if they represent a final attempt to acquire scale in a failing operational environment.

BAOS — Frequently Asked Questions

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

How much cash does Baosheng Media Group Holdings Limited (BAOS) generate from operations?

Baosheng Media Group Holdings Limited (BAOS) generated $-2.3M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Baosheng Media Group Holdings Limited's free cash flow?

Baosheng Media Group Holdings Limited (BAOS) reported negative free cash flow of $2.3M in 2025, indicating capital requirements exceeded cash from operations.

What is Baosheng Media Group Holdings Limited's capital expenditure (CapEx)?

Baosheng Media Group Holdings Limited (BAOS) spent $0.0M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.