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DHAIDIH Holding US, Inc.
$0.00$676
Overview & Verdict
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HomeStocksDHAICash Flow

DIH Holding US, Inc. (DHAI) Cash Flow Statement

5Y historyFree accessUpdated daily

Free cash flow remains highly volatile, swinging from a positive $2.2M in 2024Q2 to a negative $3.4M in 2025Q4, reflecting inconsistent cash generation capabilities.

DHAI Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricMar'25Mar'24Mar'23Mar'22Mar'21
Cash from Operations-4.14M5.19M6.18M-744K-4.99M
Operating CF Margin %-6.59%8.05%11.24%-1.52%-10.5%
Operating CF Growth %-179.82%-16.03%931.05%85.09%-
Net Income-8.68M-8.44M4.34M-12.05M-10.85M
Depreciation & Amortization842K302K66K1.39M903K
Stock-Based Compensation00000
Deferred Taxes0-304K055K0
Other Non-Cash Items6.61M3.88M-7.35M3.59M-454K
Working Capital Changes-2.92M9.76M9.13M6.28M5.41M
Change in Receivables2.2M2.87M-483K3.46M-888K
Change in Inventory-242K-3.26M244K3.19M-2.38M
Change in Payables-920K2.92M345K-1.11M0
Cash from Investing-536K-202K-163K-969K-1.12M
Capital Expenditures-536K-202K-145K-969K-755K
CapEx % of Revenue0.85%0.31%0.26%1.98%1.59%
Acquisitions00000
Investments-----
Other Investing00-18K0-362K
Cash from Financing3.39M-4.95M-3.66M2.04M2.16M
Debt Issued (Net)-518K-5.84M-4.05M2.04M3.37M
Equity Issued (Net)1000K0000
Dividends Paid00000
Share Repurchases00000
Other Financing0899K394K0-1.22M
Net Change in Cash-1.29M50K2.29M222K-3.47M
Free Cash Flow-4.68M4.99M6.02M-1.71M-5.74M
FCF Margin %-7.44%7.74%10.95%-3.49%-12.09%
FCF Growth %-193.79%-17.11%451.43%70.18%-
FCF per Share-3.274.736.02-1.29-4.34
FCF Conversion (FCF/Net Income)0.48x-0.61x-2.62x0.06x0.46x
Interest Paid0665K258K372K0
Taxes Paid00234K31K0

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity and capital exhaustion

Earnings Quality Lacks Cash Support

According to recent financial disclosures, the relationship between net income and operating cash flow remains highly erratic, with the OCF/NI ratio fluctuating wildly from 6.48 in 2025Q1 to -0.18 in 2025Q3, suggesting that reported earnings are not reliably predictive of the company's actual cash generation capabilities.

The significant divergence between accounting losses and cash flow suggests that non-cash items and working capital swings are masking the underlying operational performance. Investors should monitor this volatility, as it indicates that the company's core business model is not yet generating consistent, high-quality cash flows to support its ongoing operations.

Free Cash Flow Remains Unstable

As reported in quarterly filings, DHAI's free cash flow trajectory is characterized by extreme inconsistency, swinging from a positive $2.2M in 2024Q2 to a negative $3.4M in 2025Q4, which highlights the company's inability to maintain a sustainable self-funding mechanism for its current robotic rehabilitation business model.

The inability to sustain positive free cash flow suggests that the company remains dependent on external financing to bridge the gap between its high fixed-cost structure and its current revenue contraction. This trajectory warrants further investigation into whether the firm can achieve a pivot toward positive cash generation before its liquidity reserves are fully depleted.

Working Capital Swings Drive Volatility

Based on the provided cash flow statements, working capital changes have become the primary driver of liquidity, with a massive $3.5M outflow in 2025Q4 following a $2.6M inflow in 2025Q3, indicating that the company's cash position is highly sensitive to the timing of collections and inventory management.

These sharp fluctuations in working capital suggest that the company may be struggling with the timing of its capital equipment sales and the subsequent collection of payments from hospital clients. Such instability in cash conversion cycles appears to be a significant risk factor for a company with limited cash reserves.

Capital Intensity Remains Relatively Low

As indicated by the reported financial data, DHAI maintains a low capital intensity, with CapEx/Revenue ratios consistently below 1.5% across recent quarters, suggesting that the company's primary financial burden is not the maintenance of physical assets but rather the high operating expenses required to sustain its R&D.

While the low capital intensity might appear favorable, it also implies that the company is not investing heavily in new physical infrastructure, which may limit its ability to scale production if demand were to accelerate. The focus on R&D over physical capital suggests that the firm is prioritizing product development over capacity expansion in its current state.

DHAI — Frequently Asked Questions

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

How much cash does DIH Holding US, Inc. (DHAI) generate from operations?

DIH Holding US, Inc. (DHAI) generated $-4.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is DIH Holding US, Inc.'s free cash flow?

DIH Holding US, Inc. (DHAI) reported negative free cash flow of $4.7M in 2025, indicating capital requirements exceeded cash from operations.

What is DIH Holding US, Inc.'s capital expenditure (CapEx)?

DIH Holding US, Inc. (DHAI) spent $0.5M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.