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EYENational Vision Holdings, Inc.
$18.86$1.5B
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HomeStocksEYECash Flow

National Vision Holdings, Inc. (EYE) Cash Flow Statement

11Y historyFree accessUpdated daily

Free cash flow generation remains inconsistent, swinging from a -$13.0 million deficit in 2023Q4 to $44.1 million in 2026Q1, while capital expenditures continue to represent a significant 3.2% of revenue.

EYE Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJan'26Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15
Cash from Operations175.76M146.29M133.65M173.03M119.2M258.94M234.98M165.08M106.63M90.25M97.59M83.13M
Operating CF Margin %-7.36%7.33%8.14%7.25%12.45%13.73%9.57%6.94%6.56%8.16%7.82%
Operating CF Growth %107.33%9.46%-22.76%45.16%-53.97%10.2%42.34%54.82%18.14%-7.52%17.39%-
Net Income46.59M29.6M-28.5M-65.9M42.12M128.24M36.28M32.8M23.65M45.82M14.76M3.62M
Depreciation & Amortization479K91.15M99.87M101.42M99.96M97.09M91.58M87.24M74.34M61.12M51.99M44.07M
Stock-Based Compensation-7.03M016.71M20.17M13.51M14.89M10.74M12.67M20.94M5.15M4.29M6.63M
Deferred Taxes11.22M4.66M-9.97M-5.99M11.02M16.7M-233K-2.38M-19.34M-39.73M11.18M1.53M
Other Non-Cash Items161.06M40.91M44.77M92.09M-2.79M8.04M47.86M37.84M33.07M30.44M12.07M19.98M
Working Capital Changes-18.85M-20.03M10.77M31.24M-44.63M-6.02M48.76M-3.09M-26.03M-12.54M3.3M7.3M
Change in Receivables8.49M-8.07M36.4M-7.82M-24.82M1.18M-13.7M-6.92M-14.65M-16.86M-5.02M-6.85M
Change in Inventory-24.65M-728K21.6M-457K-1.86M-14.88M11.43M-15.89M-28.74M-9.58M-12.1M-10.66M
Change in Payables50.52M25.36M-13.91M2.28M945K-530K24.08M-2.86M7.93M-3.69M5.62M-82K
Cash from Investing-74.65M-76.61M-96.09M-115.82M-110.89M-92.9M-76.41M-100.63M-104.22M-94.83M-91.66M-80.05M
Capital Expenditures2.66M-72.84M-95.5M-114.77M-113.55M-95.52M-76.82M-101.33M-104.49M-93.22M-90.03M-77.16M
CapEx % of Revenue0.13%3.66%5.24%5.4%6.9%4.59%4.49%5.88%6.8%6.78%7.53%7.26%
Acquisitions000000000000
Investments------------
Other Investing-77.31M-3.77M-589K-1.05M2.65M2.62M413K694K272K-108K-638K-44K
Cash from Financing-113.36M-104.62M-113.34M-136.81M-84.56M-234.32M176.28M-42.14M10.4M3.84M-6.57M-4.32M
Debt Issued (Net)-89.89M-104.81M-110.06M-106.92M-3.91M-171.97M176.3M-28.33M-6.08M-193.68M-7.1M142.05M
Equity Issued (Net)-8.47M190K-1.58M-26.58M-80.64M-61.46M12.42M-10.88M-1.93M373.02M559K110K
Dividends Paid000000000-170.98M0-145.67M
Share Repurchases-12.1M-3.21M-3.09M-28.41M-84.39M-73.3M-689K-25.65M-1.93M0-188K0
Other Financing-15M0-1.7M-3.31M0-900K-12.44M-2.93M18.4M-4.53M-31K-809K
Net Change in Cash-12.41M-35.24M-75.79M-79.6M-76.25M-68.28M334.85M22.31M12.8M-737K-650K-1.24M
Free Cash Flow105.58M73.45M38.14M58.26M5.65M163.42M158.16M63.76M2.13M-2.97M7.56M5.97M
FCF Margin %5.22%3.7%2.09%2.74%0.34%7.86%9.24%3.7%0.14%-0.22%0.63%0.56%
FCF Growth %738.43%92.57%-34.53%930.95%-96.54%3.33%148.07%2886.23%171.96%-139.24%26.58%-
FCF per Share1.300.910.490.740.071.701.910.780.03-0.050.100.08
FCF Conversion (FCF/Net Income)2.27x4.94x-4.69x-2.63x2.83x2.02x6.48x5.03x4.51x1.97x6.61x22.98x
Interest Paid0013.4M11.73M16.94M24.9M30.79M33.94M33.47M47.09M34.87M33.39M
Taxes Paid006.33M7.57M7.48M10.43M894K684K1.45M2.65M415K365K

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Optometrist labor supply constraints

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality and Cash Disconnect

According to the provided quarterly data, the OCF/NI ratio has exhibited extreme volatility, ranging from -16.47 in 2024Q2 to 13.83 in 2025Q3, which suggests that reported net income is a poor proxy for the company's actual ability to generate cash from its core retail operations.

The persistent gap between net income and operating cash flow indicates that non-cash charges and working capital fluctuations are significantly distorting bottom-line profitability. Investors should monitor this divergence, as it suggests that the company's accounting earnings may not accurately reflect the underlying cash-generating capacity of its clinical-retail model.

FCF Volatility Amidst Operational Shifts

As reported in financial statements, free cash flow has fluctuated significantly over the last ten quarters, swinging from a low of -$13.0 million in 2023Q4 to a peak of $44.1 million in 2026Q1, reflecting the inconsistent conversion of operational gains into sustainable free cash flow.

The erratic FCF trajectory appears to be driven by the company's ongoing transition away from legacy partnerships and the associated costs of store fleet management. This inconsistency warrants further investigation into whether the business can achieve a stable FCF margin as it pivots toward a standalone, owned-store model.

Capital Intensity and Asset Maintenance

Based on EYE's reported figures, capital expenditures have remained a consistent drag on cash flow, with CapEx/Revenue ratios peaking at 9.6% in 2025Q4, indicating that the company must continuously reinvest in its physical footprint and lab infrastructure to maintain its competitive position in the optical market.

The high level of capital intensity suggests that the company's growth is heavily dependent on physical expansion and technological upgrades to its lab network. This ongoing requirement for capital investment may limit the company's ability to generate significant excess cash, especially if store-level productivity does not improve.

Working Capital Dynamics and Efficiency

Analysis of recent quarterly filings reveals that working capital changes have been highly inconsistent, with a notable $30.5 million outflow in 2025Q4, suggesting that the company's cash conversion cycle is susceptible to inventory build-ups and timing differences in revenue recognition across its retail segments.

The volatility in working capital appears to be tied to the company's inventory management and the timing of customer pickups, which are critical to revenue recognition. This suggests that operational efficiency is currently being hampered by the complexities of managing a large, geographically dispersed retail and lab network.

EYE — Frequently Asked Questions

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

How much cash does National Vision Holdings, Inc. (EYE) generate from operations?

National Vision Holdings, Inc. (EYE) generated $146.3M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is National Vision Holdings, Inc.'s free cash flow?

National Vision Holdings, Inc. (EYE) generated $73.5M 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 National Vision Holdings, Inc.'s capital expenditure (CapEx)?

National Vision Holdings, Inc. (EYE) spent $72.8M 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 National Vision Holdings, Inc. distribute cash to shareholders?

In 2025, National Vision Holdings, Inc. (EYE) spent $3.2M on share repurchases. This shows the company's commitment to returning capital to its equity investors.