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CHPGChampionsGate Acquisition Corporation Class A Ordinary Share
$10.40$104M
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ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) Cash Flow Statement

2Y historyFree accessUpdated daily

Cash flow remains structurally negative, highlighted by a $313.9K free cash flow outflow in 2025Q2 and a questionable $676.2K dividend payment in 2026Q1 despite nominal cash reserves.

CHPG Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24
Cash from Operations-410.94K-491.33K-123.14K
Operating CF Margin %---
Operating CF Growth %-477.61%-298.99%-
Net Income1.86M1.18M-250.85K
Depreciation & Amortization000
Stock-Based Compensation0155.9K0
Deferred Taxes000
Other Non-Cash Items-2.34M-1.78M31.91K
Working Capital Changes23.85K-44.05K95.8K
Change in Receivables000
Change in Inventory000
Change in Payables-26.45K00
Cash from Investing-75.12M-75.12M0
Capital Expenditures000
CapEx % of Revenue---
Acquisitions0--
Investments77.58M76.9M452
Other Investing000
Cash from Financing75.55M75.63M123.14K
Debt Issued (Net)0--
Equity Issued (Net)77.05M76.3M-208.78K
Dividends Paid-2.21M-1.78M0
Share Repurchases000
Other Financing964.93K1.29M164.19K
Net Change in Cash14.33K17.25K3
Free Cash Flow-410.94K-491.33K-123.14K
FCF Margin %---
FCF Growth %-95.75%-299%-
FCF per Share-0.05-0.11-0.01
FCF Conversion (FCF/Net Income)-0.22x-0.42x0.49x
Interest Paid000
Taxes Paid000

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent Liquidation Deadline Risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Disconnect Signals Operational Stasis

As reported in financial statements, CHPG's net income frequently diverges from operating cash flow, with the 2025Q2 period showing an OCF/NI ratio of 4.48, suggesting that reported earnings are heavily influenced by non-cash accounting adjustments rather than actual cash generation from core business activities.

The persistent gap between net income and operating cash flow indicates that the company's profitability metrics are largely decoupled from its liquidity reality. Investors should monitor these accruals, as they appear to mask the underlying cash burn required to maintain the entity's public listing.

Negative Free Cash Flow Trajectory

Based on CHPG's reported figures, the company has consistently generated negative free cash flow, with a $313.9K outflow in 2025Q2 alone, highlighting a structural inability to self-fund operations while awaiting a potential business combination that remains unannounced and increasingly uncertain in the current market environment.

The consistent negative FCF trajectory suggests that the company is consuming its limited capital base to cover administrative overhead. This trend implies that the entity is becoming increasingly reliant on external capital or sponsor support to avoid a total depletion of its remaining cash reserves.

Capital Allocation Prioritizes Shareholder Returns

According to recent SEC filings, CHPG utilized $676.2K for dividend payments in 2026Q1, a move that appears counterintuitive given the company's nominal cash balance of $17,251 and the lack of an active business combination, potentially signaling a return of capital rather than strategic investment.

The decision to distribute cash while maintaining a pre-operational status warrants further investigation into the sponsor's long-term intent for the vehicle. Such deployment patterns may indicate that the company is preparing for a wind-down rather than an aggressive pursuit of a target acquisition.

Accounting Nuances Obscure Liquidity Reality

As indicated by historical data, the company's cash flow statement obscures the impact of warrant accounting and non-cash adjustments, which frequently distort the true cash position of the entity, as evidenced by the erratic fluctuations in net income compared to the actual cash burn observed.

The reliance on non-cash items to reconcile net income suggests that the headline figures may not accurately reflect the company's ability to meet its near-term obligations. Analysts should be wary of these accounting nuances, as they may hide the true extent of the company's operational fragility.

CHPG — Frequently Asked Questions

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

How much cash does ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) generate from operations?

ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) generated $-0.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is ChampionsGate Acquisition Corporation Class A Ordinary Share's free cash flow?

ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) reported negative free cash flow of $0.5M in 2025, indicating capital requirements exceeded cash from operations.

What is ChampionsGate Acquisition Corporation Class A Ordinary Share's capital expenditure (CapEx)?

ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) 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.

How does ChampionsGate Acquisition Corporation Class A Ordinary Share distribute cash to shareholders?

In 2025, ChampionsGate Acquisition Corporation Class A Ordinary Share (CHPG) returned $1.8M to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.