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CAPLCrossAmerica Partners LP
$22.27$849M
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HomeStocksCAPLCash Flow

CrossAmerica Partners LP (CAPL) Cash Flow Statement

16Y historyFree accessUpdated daily

Cash flow generation remains erratic, with quarterly distributions of approximately $20 million frequently exceeding free cash flow, which complicates the sustainability of current capital allocation policies.

CAPL Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10
Cash from Operations104.33M91.5M87.78M117.08M161.32M95.47M104.48M72.33M89.75M88.96M79.44M64.49M28.53M29.62M9.62M11.56M30.89M
Operating CF Margin %-2.5%2.14%2.67%3.25%2.67%5.41%3.36%3.67%4.25%4.25%2.91%1.07%1.53%0.59%0.71%2.59%
Operating CF Growth %186.62%4.23%-25.03%-27.42%68.97%-8.63%44.46%-19.41%0.89%11.98%23.19%126.02%-3.68%208.02%-16.81%-62.58%-
Net Income56.89M41.83M22.45M42.59M63.7M21.65M107.46M18.08M5.25M23.18M10.71M11.46M-6.17M18.07M-3.59M9.91M-5.03M
Depreciation & Amortization80.34M89.59M75.98M77.16M80.63M77.85M68.74M55.03M66.55M57.47M54.41M48.23M32.98M20.96M14.59M12.15M13.54M
Stock-Based Compensation1.24M1.85M1.51M3.03M2.29M1.31M172K1.25M481K1.93M3.93M5.12M11.96M3.16M000
Deferred Taxes3.52M-161K-6.15M1.57M-1.75M-3.76M-4.44M3.57M-4.26M-18.85M-686K-6.12M-1.76M-2.95M000
Other Non-Cash Items-37.77M-42.29M-2.87M-1.41M1.88M78K-86.66M3.04M11.72M11.68M14.04M8.56M1.95M2.71M-1.66M-2.84M9.38M
Working Capital Changes-2.62M673K-3.14M-5.86M14.58M-1.67M19.21M-8.63M10.02M13.56M-2.97M-2.77M-10.42M-12.34M282K-7.66M13M
Change in Receivables-17K2.83M-837K430K1.25M-5.55M10.87M-12.95M16.79M597K-8.16M10.96M7.13M-10.06M14.04M-1.95M9.44M
Change in Inventory-536K1.74M-2.67M0-873K-10.31M-777K7.24M362K863K4.96M9.86M3.23M-2.08M1.05M108K84K
Change in Payables-9.14M-9.59M-1.73M-6.43M9.23M4.73M11.08M-519K-5.01M15.66M281K-12.34M-20.44M4.29M8.78M1M2.14M
Cash from Investing77.62M68.44M-16.31M-28.18M-46.4M-298.69M-19.55M-15.51M-6.78M-60.11M-96.91M-311.52M-156.15M-47.02M-69.15M-18.88M14.52M
Capital Expenditures-29.04M-35.73M-26.32M-34.63M-30.35M-41.86M-37.06M-24.61M-13.72M-12.49M-20.78M-1.32M-13.97M-6.96M-1.52M-2.77M-2.4M
CapEx % of Revenue1.04%0.98%0.64%0.79%0.61%1.17%1.92%1.15%0.56%0.6%1.11%0.06%0.52%0.36%0.09%0.17%0.2%
Acquisitions-1.8M000-29.59M-272.98M-28.24M0-485K-75.63M-97.13M-318.57M-153.56M-42.33M-76.02M-33.75M-2.13M
Investments-----------------
Other Investing108.46M104.17M10.01M6.45M13.55M16.15M45.75M9.1M7.42M28M21M8.37M11.38M2.27M8.4M17.65M19.05M
Cash from Financing-181.34M-160.18M-73.08M-99.97M-106.51M210.36M-86.2M-58.23M-83.68M-26.3M17.62M233.05M138.67M16.74M63.14M6.41M-42.74M
Debt Issued (Net)-88.17M-78.47M8.42M-12.01M-50.64M297.25M-8.28M18.7M-11.88M61.6M105.13M155.35M51.49M-44.71M-6.96M22.27M-22.32M
Equity Issued (Net)000024.43M00000-3.25M141.34M135.03M91.37M00-1.04M
Dividends Paid-60.07M-80.29M-79.85M-79.71M-79.63M-79.55M-77.92M-72.34M-75.56M-83.76M-80.01M-64.57M-41.44M-26M-43.4M0-23.99M
Share Repurchases0000000000-3.25M-3.6M0000-1.04M
Other Financing-33.1M-1.42M-1.65M-8.25M-676K-7.34M-173K-4.59M3.77M-4.14M-4.24M937K-6.65M-3.92M113.51M2.93M4.61M
Net Change in Cash601K-244K-1.61M-11.06M8.41M7.13M-1.27M-1.41M-706K2.55M158K-13.98M11.05M-653K2.69M-906K2.67M
Free Cash Flow75.29M55.77M61.46M82.45M130.97M53.61M67.43M47.72M76.03M76.47M58.66M63.17M14.56M22.66M8.09M8.79M28.49M
FCF Margin %2.69%1.52%1.5%1.88%2.64%1.5%3.49%2.22%3.11%3.65%3.14%2.85%0.55%1.17%0.5%0.54%2.39%
FCF Growth %12.9%-9.27%-25.46%-37.04%144.3%-20.49%41.31%-37.24%-0.57%30.36%-7.13%333.88%-35.76%180.03%-7.91%-69.16%-
FCF per Share1.971.461.612.163.441.421.801.382.212.261.762.170.731.480.540.581.89
FCF Conversion (FCF/Net Income)1.32x2.19x4.41x2.92x2.60x4.41x0.97x4.00x17.09x3.84x7.42x5.64x-4.63x1.64x-2.68x1.17x-6.14x
Interest Paid23.76M049.9M40.05M29.03M16.2M16M26.34M31.2M25.98M21.13M16.69M14.13M11.38M000
Taxes Paid1.49M010K2.85M0331K759K3.3M1.58M1.76M808K5.02M632K1.73M000

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

Distribution Coverage Sustainability

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality and Cash Divergence

According to quarterly financial disclosures, CAPL exhibits a significant disconnect between net income and operating cash flow, with OCF/NI ratios frequently exceeding 2.0x, suggesting that non-cash charges like depreciation and amortization are the primary drivers of reported cash generation rather than core operational profitability.

The consistent gap between net income and operating cash flow indicates that the partnership's reported earnings are heavily influenced by non-cash accounting items. Investors should interpret this as a signal that the underlying business generates cash primarily through asset utilization rather than high-margin operational growth.

FCF Volatility and Distribution Pressure

As reported in recent financial statements, CAPL's free cash flow trajectory remains highly erratic, swinging from a negative $289,000 in 2024Q1 to a peak of $34.2 million in 2024Q3, which complicates the partnership's ability to consistently fund its distribution obligations without relying on external financing.

The lack of a stable free cash flow trend suggests that the partnership's ability to cover distributions is sensitive to short-term working capital fluctuations and commodity price cycles. This volatility warrants caution, as it may force management to prioritize liquidity preservation over long-term capital reinvestment.

Capital Intensity and Asset Maintenance

Based on the provided data, CAPL maintains a capital intensity ratio averaging roughly 0.8% to 1.3% of revenue, indicating that while the business is not overly capital-heavy, the recurring need for site maintenance remains a persistent drag on the partnership's ability to generate surplus cash.

The consistent allocation toward capital expenditures suggests that maintaining the physical integrity of the 1,750-site portfolio is a non-negotiable operational requirement. Analysts should monitor whether these expenditures are truly maintenance-focused or if they are masking necessary growth investments required to combat regional fuel demand erosion.

Working Capital as Cash Buffer

Analysis of recent cash flow statements reveals that working capital changes have acted as both a significant source and use of cash, with a $13.8 million inflow in 2024Q3 contrasting sharply with an $11.9 million outflow in 2024Q4, highlighting the partnership's sensitivity to inventory and receivable timing.

These swings suggest that the partnership's cash position is highly susceptible to the timing of fuel procurement and dealer collections. Such variability implies that the partnership's liquidity is not as predictable as the recurring nature of its lease income might otherwise suggest.

Distribution Sustainability and Capital Allocation

Based on reported figures, CAPL has consistently paid out approximately $20 million in quarterly distributions, a figure that frequently exceeds the partnership's quarterly free cash flow, suggesting that the current distribution policy may be placing significant strain on the partnership's overall financial flexibility.

The reliance on cash flow to fund distributions while simultaneously managing debt levels appears to leave little room for strategic acquisitions or site modernization. Investors should monitor whether this payout level remains sustainable if wholesale fuel volumes continue their observed downward trend.

CAPL — Frequently Asked Questions

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

How much cash does CrossAmerica Partners LP (CAPL) generate from operations?

CrossAmerica Partners LP (CAPL) generated $91.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is CrossAmerica Partners LP's free cash flow?

CrossAmerica Partners LP (CAPL) generated $55.8M 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 CrossAmerica Partners LP's capital expenditure (CapEx)?

CrossAmerica Partners LP (CAPL) spent $35.7M 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 CrossAmerica Partners LP distribute cash to shareholders?

In 2025, CrossAmerica Partners LP (CAPL) returned $80.3M to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.