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EPMEvolution Petroleum Corporation
$3.79$136M
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HomeStocksEPMCash Flow

Evolution Petroleum Corporation (EPM) Cash Flow Statement

29Y historyFree accessUpdated daily

Free cash flow generation remains highly unstable, swinging from a negative $43.1 million in 2024Q3 to a positive $26.1 million in 2026Q2, reflecting inconsistent capital expenditure requirements.

EPM Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJun'25Jun'24Jun'23Jun'22Jun'21Jun'20Jun'19Jun'18Jun'17Jun'16Jun'15Jun'14Jun'13Jun'12Jun'11Jun'10Jun'09Jun'08Jun'07Jun'06Jun'05Jun'04Dec'02Dec'01Dec'00Dec'99Dec'98Dec'97Dec'96
Cash from Operations27.18M33.05M22.73M51.27M52.46M4.73M12.4M24.06M20.54M16.49M30.65M10.38M8.33M11.93M10.38M3.06M2.35M5.95M-863.04K-14.49M-737.2K-1.08M-53.45K-202.78K-207.35K-46.47K-475.52K-1.67M-3.27M-6.2M
Operating CF Margin %-38.5%26.47%39.9%48.16%14.47%41.88%55.65%49.75%47.82%116.33%37.29%47.12%55.89%57.76%40.57%46.7%97.7%-20.28%-776.27%-25.76%-65.9%-----187.07%-224.31%-267.77%-1240%
Operating CF Growth %-48.26%45.42%-55.67%-2.26%1008.39%-61.82%-48.47%17.15%24.53%-46.2%195.29%24.67%-30.22%15.02%239.61%30.27%-60.62%789.98%94.04%-1865.81%31.58%-1916.12%73.64%2.2%-346.2%90.23%71.51%48.9%47.31%-
Net Income-3.63M1.47M4.08M35.22M32.63M-16.44M5.94M15.38M19.62M8.04M24.66M4.99M3.6M6.63M5.13M-241.55K-2.39M-2.6M-1.57M-1.81M24.63M-2.16M-50.98K-465.51K-294.69K-38.73K-599.71K-1.78M-3.23M-6.1M
Depreciation & Amortization11.19M21.99M20.06M14.27M8.05M5.17M5.76M6.27T6.07M5.78M5.21M3.66M1.27M1.34T1.15T563.1B1.82M2.46M903.21K291.15K701.26K260.12K40K00030K63.12K96.31K-100K
Stock-Based Compensation1.77M2.48M2.14M1.64M125K1.26M1.29M888.16K1.37M1.18M1.75M943.65K1.35M1.53M1.48M1.54M2.15M2.41M1.79M1.61M0000000000
Deferred Taxes-743K-468K-101K-296K1.14M-5.1M-261.67K767.26K-5.27M4.09M575.24K1.42M1.56M2.51M2.55M380.39K-771.44K819.39K2.56M-13.64M0000000000
Other Non-Cash Items14.83M-152K940K-3.09M2.9M22.67M2.14M-6.27T90.29K-128K-3.31M-95.87K84.89K-1.34T-1.15T-563.1B70.55K-14.55K46.99K1.68M-42.66M807.82K-39.99K200K98.55K-13.11K-79.98K00400K
Working Capital Changes3.86M7.72M-4.39M3.53M7.61M-2.82M-2.47M757.18K-1.34M-2.47M1.76M-545.73K456.79K-45.34K67.07K723.25K1.47M2.88M-4.6M-2.63M16.59M19.09K-2.48K62.72K-11.22K5.36K174.16K44.95K-128.25K-400K
Change in Receivables1.69M75K018.44M-11.43M-6.63M-1.99M773.8B-1.22M-88.51K484.29K-1.67M176.71K-289.51K216.06K000-5.62M-80.21K000000000-100K
Change in Inventory0000000-773.8B1.22M-24.18M-28.1M-13.79M-432.63K-283.94K-379.88B000-13.07M-197.9K145.55K-106.61K0000071.2K63.66K-100K
Change in Payables-21K4.8M374K-13.49M18.52M4.5M-486.01K-90.89K-107.08K-1.63M822.73K551.45K663.64K538.06K379.87B497.78B65.14K-624.33K468.87K683.62K00-100K000000-100K
Cash from Investing-38.82M-21.64M-49.63M-6.99M-54.87M-18.77M-11.06M-6.76M-3.72M-10.46M-17.63M-5.04M-748.81K-1.47M-6.58M-2.23M-3.1M-12.46M-15.61M32.36M11.82M-2.78M-210K0013.11K224.81K1.47M3.25M-5.1M
Capital Expenditures-14.59M-9.02M-49.63M-31K-53.34M-18.3M-11.06M-6.76M-3.7M-10.19M-21.1M-5.2M-1.34M-4.92M-7.12M-3.51M-3.8M-10.7M-20.06M-574.61K-4.06M-2.07M-210K0000-4.98K-26.34K-300K
CapEx % of Revenue17.53%10.51%57.8%0.02%48.97%55.95%37.37%15.63%8.96%29.55%80.09%18.69%7.58%23.04%39.65%46.58%75.63%175.47%471.42%30.78%142.03%126.38%-----0.67%2.16%60%
Acquisitions00000000000000000031.58K-1.92M0000000000
Investments------------------------------
Other Investing-24.22M-12.62M0-6.96M-1.53M-472K0-6.76T-19.28K-272.32K-161.34K161.68K340.33K3.45M540.35K1.28M-13.22K-4.71K4.42M34.85M15.89M-712.06K00013.11K224.81K-52.5K58.3K-100K
Cash from Financing8.66M-15.35M22.32M-41.53M5.42M-349K-13.22M-13.43M-12.17M-17.08M935.41K-9.16M-8.57M36.99K6.39M279.23K3.34K-878.07K0-15.53K-3.74M6.04M53.37K202.6K200K000011.6M
Debt Issued (Net)20.62M-2M39.5M-21.25M17.25M4M00000000000000-4.59M2.08M50.97K200K000000
Equity Issued (Net)4.87M3.4M-1.14M-4.17M-38K-7K-2.48M-156.79K-571.08K-8.39M-1.36M-333.84K-1.66M-137.82K6.93M00-881.89K0125999.38K4.73M05K200K00000
Dividends Paid-16.74M-16.35M-16.04M-16.11M-11.8M-4.34M-10.74M-13.27M-11.59M-8.68M-7.24M-10.51M-10.4M-674.3K-630.39K000000000000000
Share Repurchases-405K-442K-1.14M-4.17M-38K-7K-2.48M-156.79K-571.08K-8.39M-1.36M-333.84K-1.66M-137.82K000-882.02K00001.06M0000000
Other Financing-94K-400K000000009.53M1.68M3.71M849.11K86.47K279.23K3.3K3.82K0-15.66K-146.06K-773.59K345.1K-2.4K0000011.6M
Net Change in Cash-2.98M-3.94M-4.59M2.75M3M-14.38M-11.89M3.87M4.65M-11.05M13.96M-3.82M-988.07K10.5M10.18M1.11M-753.5K-7.38M-16.47M17.85M7.34M2.18M-460.08K-185-7.35K-33.37K-250.71K-196.3K-20.73K11.6M
Free Cash Flow7.86M11.41M-26.9M44.28M-2.41M-14.04M1.33M17.3M16.84M6.3M9.55M5.18M6.99M7.02M3.25M-452.68K-1.45M-4.74M-20.93M-15.07M-4.8M-3.14M-263.45K-202.78K-207.35K-46.47K-475.52K-1.67M-3.29M-6.5M
FCF Margin %9.44%13.29%-31.33%34.46%-2.22%-42.92%4.51%40.02%40.79%18.27%36.25%18.59%39.54%32.86%18.12%-6.01%-28.93%-77.77%-491.7%-807.05%-167.79%-192.28%-----187.07%-224.98%-269.93%-1300%
FCF Growth %-68.35%142.41%-160.76%1935.06%82.81%-1152.09%-92.29%2.75%167.28%-34.04%84.48%-25.92%-0.39%115.58%818.86%68.84%69.35%77.35%-38.9%-213.81%-52.71%-1093.45%-29.91%2.2%-346.2%90.23%71.6%49.16%49.34%-
FCF per Share0.230.34-0.821.33-0.07-0.430.040.520.510.190.290.160.210.220.10-0.02-0.05-0.18-0.78-0.56-0.19-0.13-1.05-1.54-150.91-39.75-406.78-1432.28-2817.11-5560.31
FCF Conversion (FCF/Net Income)-2.16x22.44x5.57x1.46x1.61x-0.29x2.09x1.56x1.05x2.05x1.24x2.08x2.31x1.80x2.02x-12.65x-0.98x-2.29x0.55x8.01x-0.03x0.50x1.05x0.44x0.70x1.20x0.79x0.94x1.01x0.98x
Interest Paid03.08M1.33M498K523K86K76.39K00000000000000000000000
Taxes Paid0874K2.8M11.88M6.29M758K1.24M2.76M1.83M1.5M540K220K755.94K699.87K895K229.8K00000000000000

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

High Tertiary Recovery Costs

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Earnings Quality and Cash Divergence

As reported in financial statements, EPM exhibits a persistent disconnect between net income and operating cash flow, with the OCF/NI ratio frequently reaching extreme levels, such as the 11.64x observed in 2024Q3, indicating that non-cash charges significantly distort the company's reported profitability metrics.

The wide variance between net income and operating cash flow suggests that accounting-based earnings are poor proxies for the company's actual cash-generative capacity. Investors should monitor this divergence, as it implies that non-cash items like DD&A are masking the underlying volatility of the business's core cash flows.

Volatile Free Cash Flow Generation

Based on EPM's reported figures, free cash flow has demonstrated extreme instability, swinging from a negative $43.1M in 2024Q3 to a positive $26.1M in 2026Q2, reflecting the company's inability to maintain consistent cash margins amidst fluctuating commodity prices and irregular capital expenditure requirements.

The erratic FCF trajectory suggests that the company's business model is highly sensitive to external operational and price shocks. This lack of predictability complicates long-term capital allocation and raises questions regarding the sustainability of the current dividend policy during periods of negative free cash flow.

Capital Intensity and Asset Maintenance

According to recent SEC filings, EPM's capital intensity is highly variable, with CapEx/Revenue ratios ranging from 0.3% to 100% over the last ten quarters, suggesting that the company lacks a disciplined, predictable investment cycle required to maintain production levels across its mature, non-operated asset base.

The significant spikes in capital expenditure appear to be reactive rather than strategic, which may indicate that the company is forced to deploy capital to address unexpected field maintenance or operator-driven projects. This inconsistency in capital intensity warrants further investigation into the long-term viability of the current asset portfolio.

Dividend Sustainability Amidst Cash Volatility

As evidenced by the quarterly cash flow data, EPM has consistently paid dividends despite periods of negative free cash flow, such as the $4.3M distribution in 2026Q3, which suggests that management prioritizes shareholder returns even when the underlying operations fail to generate sufficient surplus cash.

The decision to maintain dividends during cash-burning quarters may indicate a reliance on existing cash reserves rather than operational performance. Investors should monitor whether this capital allocation strategy remains viable if the current trend of negative free cash flow persists in future reporting periods.

EPM — Frequently Asked Questions

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

How much cash does Evolution Petroleum Corporation (EPM) generate from operations?

Evolution Petroleum Corporation (EPM) generated $33.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Evolution Petroleum Corporation's free cash flow?

Evolution Petroleum Corporation (EPM) generated $11.4M 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 Evolution Petroleum Corporation's capital expenditure (CapEx)?

Evolution Petroleum Corporation (EPM) spent $9.0M 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 Evolution Petroleum Corporation distribute cash to shareholders?

In 2025, Evolution Petroleum Corporation (EPM) returned $16.3M to shareholders via cash dividends and spent $0.4M on share repurchases. This shows the company's commitment to returning capital to its equity investors.