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CEPOCantor Equity Partners I, Inc. Class A Ordinary Shares
$10.45$214M
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Cantor Equity Partners I, Inc. Class A Ordinary Shares (CEPO) Cash Flow Statement

4Y historyFree accessUpdated daily

The entity exhibits a complete absence of operational cash flow, with the most recent periods showing zero cash movement and a failure to generate positive free cash flow in any of the last ten quarters.

CEPO Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22
Cash from Operations-152.58K-134.24K00
Operating CF Margin %-----
Operating CF Growth %100%139.17%---
Net Income-11.81M-6.66M-84.4K-3.47K-6.29K
Depreciation & Amortization00000
Stock-Based Compensation00000
Deferred Taxes00000
Other Non-Cash Items11.31M6.07M000
Working Capital Changes503.56K635.63K-49.84K3.47K6.29K
Change in Receivables-3750000
Change in Inventory00000
Change in Payables00000
Cash from Investing0-200M000
Capital Expenditures00000
CapEx % of Revenue-----
Acquisitions0----
Investments209.37M207.51M000
Other Investing00000
Cash from Financing-250.38K199.97M134.24K00
Debt Issued (Net)0----
Equity Issued (Net)0200.7M000
Dividends Paid00000
Share Repurchases00000
Other Financing0-231.76K000
Net Change in Cash-250.38K25K000
Free Cash Flow-152.58K-134.24K00
FCF Margin %-----
FCF Growth %100%139.17%---
FCF per Share-0.000.00-0.01--
FCF Conversion (FCF/Net Income)0.00x-0.01x1.59x--
Interest Paid00000
Taxes Paid00000

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Binary liquidation or activation

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Disconnect Signals Operational Void

According to the provided financial statements, the relationship between net income and operating cash flow is entirely decoupled, as evidenced by the $1.2 million net income reported in 2025Q3 occurring alongside zero operating cash flow, highlighting the non-cash nature of the entity's reported earnings.

The extreme divergence between accounting profits and cash generation suggests that reported net income is driven by non-operating adjustments, such as warrant liability revaluations, rather than core business activity. Investors should interpret these figures as purely accounting-based fluctuations that offer no insight into the actual liquidity or operational health of the shell.

Free Cash Flow Remains Nonexistent

As reported in recent financial filings, CEPO has failed to generate positive free cash flow in any of the last ten quarters, with the most recent periods showing a complete absence of cash movement, confirming the entity's status as a dormant vehicle lacking operational momentum.

The lack of a consistent free cash flow trajectory underscores the entity's reliance on external sponsor support rather than organic cash generation. This trend suggests that the vehicle remains in a holding pattern, with no evidence of the cash-generative business model required to sustain independent operations post-merger.

Working Capital Fluctuations Lack Substance

Based on the company's reported figures, working capital changes have been erratic and minimal, such as the $301.7K adjustment in 2025Q3, which appears to be a technical accounting artifact rather than a reflection of operational efficiency or improved cash collection cycles within the business.

These minor working capital movements are typical of a shell company managing administrative accruals rather than active trade receivables or inventory. The absence of a meaningful working capital cycle suggests that the entity has not yet commenced the operational activities that would typically drive cash conversion efficiency.

Financial Statements Obscure Liquidity Reality

As indicated by the provided data, the cash flow statement obscures the entity's precarious liquidity position, as the reported $25,000 cash balance suggests that the company is operating at the absolute margin of viability required to maintain its regulatory and corporate standing as a shell.

The lack of meaningful cash flow activity masks the underlying risk that the entity may be unable to fund future transaction costs without immediate sponsor intervention. Analysts should monitor the depletion of this minimal cash reserve as a primary indicator of whether the sponsor intends to proceed with a merger or initiate liquidation.

CEPO — Frequently Asked Questions

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

How much cash does Cantor Equity Partners I, Inc. Class A Ordinary Shares (CEPO) generate from operations?

Cantor Equity Partners I, Inc. Class A Ordinary Shares (CEPO) generated $0.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Cantor Equity Partners I, Inc. Class A Ordinary Shares's free cash flow?

Cantor Equity Partners I, Inc. Class A Ordinary Shares (CEPO) generated $0.1M 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 Cantor Equity Partners I, Inc. Class A Ordinary Shares's capital expenditure (CapEx)?

Cantor Equity Partners I, Inc. Class A Ordinary Shares (CEPO) 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.