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GOODGladstone Commercial Corporation
$12.49$605M
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HomeStocksGOODCash Flow

Gladstone Commercial Corporation (GOOD) Cash Flow Statement

23Y historyFree accessUpdated daily

Capital intensity remains a primary concern, evidenced by $17.4M in capital expenditures during 2025Q4, which continues to pressure the company's ability to generate sustainable free cash flow.

GOOD Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03
Cash from Operations88.38M88.15M56.95M60.37M69.18M70.13M65.49M60.19M55.6M46.84M41.16M31.49M28.2M19.89M23.41M19.66M18.11M17.01M17.58M16.1M12.02M7.56M2.95M-192.18K
Operating CF Growth %374.92%54.78%-5.66%-12.74%-1.35%7.07%8.8%8.26%18.69%13.8%30.72%11.67%41.8%-15.04%19.04%8.55%6.47%-3.2%9.19%33.87%59.08%156.22%1634.94%-
Operating CF / Revenue %53.32%54.64%38.12%40.9%46.43%50.93%49.19%52.62%52.06%49.41%47.66%37.59%38.23%32.42%45.65%44.71%43.2%39.93%42.96%49.08%46.34%56.13%68.41%-60.76%
Net Income21.13M19.29M24.04M4.55M10.35M9.73M14.12M9.54M12.32M5.94M3.96M3.6M-5.9M1.53M3.76M5.71M4.93M4.6M4.91M6.14M4.37M3.6M1.62M-240.87K
Depreciation & Amortization52.39M52.22M55.79M57.86M60.15M60.35M55.42M52.09M47.62M42.8M37.52M35.29M28.86M22.83M16.83M14.15M13.26M13.17M13.99M10.53M8.35M4.3M973.35K5.83K
Stock-Based Compensation00000000000000000000394.41K000
Other Non-Cash Items19.2M20.91M-17.58M3.48M1.92M-2.39M-3.75M-1.79M-2.35M3.09M2.03M-1.25M7.67M364K-831K553K473.12K955.14K-388.51K1.09M-194.09K00148.57K
Working Capital Changes-4.44M-4.26M-5.3M-5.52M-3.24M2.42M-304K349K-2M-4.98M-2.35M-6.14M-2.43M-4.83M3.64M-754K-551.4K-1.72M-937.86K-1.66M-504.42K-345.39K352.58K-105.71K
Cash from Investing-144.26M-221.38M-1.73M1.24M-82.03M-94.78M-100.28M-132.04M-34.44M-99.23M-58.67M-74.48M-130.44M-137.06M-91.98M-46.01M8.04M-834.92K-50.77M-107.63M-47.66M-129.19M-70.03M-5.8M
Acquisitions (Net)0000094.72M0-1.54M-1.59M-3.15M-2M-1.7M-3.05M-2.38M-550K0-7.04K-250K-1.65M0-900K-2.69M-50K0
Purchase of Investments73.91M00-33.69M-120.43M-102.28M-131.18M0-44.73M-126.94M-69.57M-81.48M000-3.38M-1.75M-1.8M-1.62M02.1M000
Sale of Investments-347K0042.08M45.93M12.9M37.14M014.69M37.43M17.26M13.01M00001.62M1.67M874.23K2.11M1.2M1.99M00
Other Investing-219.04M-221.38M-1.73M-481K-706K-94.78M118K-130.5M-594K1.46M7.34M3.22M-11.04M-134.68M-3.64M1.9M10.6M1.13M986.51K-4.14M-1.73M-10.96M-11.11M0
Cash from Financing54.05M134.74M-56.29M-61.47M15.66M21.75M39.37M74.25M-21.16M54.41M17.02M39.55M102.3M120.17M70.8M22.61M-22.18M-17.59M36.34M56.88M69.91M94.62M-2.84M105.07M
Dividends Paid-51.69M-68.17M-62.79M-60.62M-71.09M-67.59M-63.76M-58.89M-54.38M-50.41M-42.49M-36.87M-30.36M-23.94M-20.61M-19.61M-16.98M-16.94M-16.94M-16.43M-13.47M-8.28M-2.83M0
Common Dividends-17.6M-68.17M-62.79M00-67.59M0-58.89M-54.56M-50.41M-42.49M-36.87M-30.36M-23.94M-20.61M-19.61M-16.98M-16.94M-16.94M-16.43M-13.47M-8.28M-2.83M0
Debt Issuance (Net)1000K1000K-1000K-1000K1000K1000K1000K1000K1000K1000K-1000K1000K1000K1000K1000K1000K-1000K-649.52K1000K1000K1000K1000K00
Share Repurchases581K-4.5M-1.71M-1.55M-360K-87.74M00-34K-24K-38.68M0000000000146.82M00
Other Financing180.13M-4.43M-1.22M00-5.27M0-6.1M-784K-4.24M-4.38M-2.53M-4.11M-7M-4.75M-2.93M747.3K2.86K-1.26M65.23M-5.61M-2.02M-7.73K0
Net Change in Cash-1.47M1.52M-1.06M-1.16M4.33M-2.9M6.51M2.41M2K2.02M-494K-3.45M53K3M2.22M-3.73M3.96M-1.41M3.15M-34.65M34.27M-27.01M-69.92M99.08M
Exchange Rate Effect362K00-1.3M1.51M01.92M00000000000000000
Cash at Beginning16.59M15.07M16.14M24.81M20.48M16.08M18.71M9.08M9.08M4.66M5.15M8.6M8.55M5.55M3.33M7.06M3.1M4.5M1.36M36.01M1.74M28.75M99.08M0
Cash at End13.53M16.59M15.07M23.65M24.81M13.18M25.22M11.49M9.08M6.68M4.66M5.15M8.6M8.55M5.55M3.33M7.06M3.1M4.5M1.36M36.01M1.74M29.15M99.08M
Free Cash Flow89.6M67.17M56.95M53.69M62.35M64.78M59.13M60.19M23.34M-50.7M-22.85M-44.52M-88.15M19.89M-64.39M-24.87M15.69M15.43M-31.78M-89.5M-36.32M-109.97M-55.93M-5.99M
FCF Growth %62.17%17.94%6.07%-13.89%-3.74%9.54%-1.76%157.87%146.04%-121.87%48.66%49.5%-543.31%130.88%-158.92%-258.52%1.66%148.55%64.49%-146.46%66.98%-96.64%-833.31%-
FCF / Revenue %54.06%41.63%38.12%36.38%41.85%47.05%44.41%52.62%21.86%-53.48%-26.46%-53.14%-119.52%32.42%-125.59%-56.55%37.42%36.22%-77.69%-272.93%-139.97%-816.74%-1296.98%-1894.6%

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetStrained
Cash FlowMixed
Top Statement Risk

Office portfolio vacancy exposure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

FFO Divergence From Operating Cash

As reported in quarterly financial statements, the ratio of FFO to Net Income has shown extreme volatility, reaching a high of 8.44 in 2024Q2, which suggests that GAAP-based earnings metrics are fundamentally disconnected from the actual cash-generating capacity of the underlying real estate portfolio.

The wide variance between GAAP Net Income and FFO indicates that non-cash charges, particularly depreciation, are heavily distorting the reported profitability of the firm. Investors should monitor this gap, as it implies that the company's reported earnings may not accurately reflect the cash available to support operations or debt service.

AFFO Coverage and Dividend Sustainability

Based on the provided quarterly data, the dividend payout ratio relative to AFFO has remained consistently high, hovering near 0.90 in several periods, which indicates a limited buffer for the company to retain cash for reinvestment or to absorb potential shocks in tenant rent collections.

The high payout ratio suggests that the dividend is currently consuming nearly all available cash flow after recurring capital expenditures. This leaves little margin for error, particularly as the company attempts to pivot its portfolio toward industrial assets while managing legacy office vacancies.

Capital Intensity of Office Holdings

According to the cash flow data, the company recorded significant capital expenditures of $17.4M in 2025Q4, a substantial increase that highlights the ongoing cash drain required to maintain the competitiveness of the legacy office portfolio amidst a challenging secondary-market leasing environment.

These recurring capital requirements for tenant improvements and leasing commissions appear to be a primary drag on AFFO. The necessity of these expenditures suggests that the office portfolio may be becoming increasingly capital-intensive, potentially offsetting the cash flow benefits derived from the newer industrial acquisitions.

Depreciation Masking Economic Reality

As indicated by the persistent gap between GAAP Net Income and FFO, the company's reliance on heavy depreciation charges masks the true economic cost of maintaining its aging office assets, which appear to require increasing capital investment to remain viable in the current market.

The consistent divergence between these metrics suggests that GAAP accounting may be overstating the company's long-term profitability. Analysts should focus on the FFO and AFFO figures to understand the actual cash-based performance, as the GAAP figures appear to be heavily influenced by non-cash accounting adjustments.

GOOD — Frequently Asked Questions

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

How much cash does Gladstone Commercial Corporation (GOOD) generate from operations?

Gladstone Commercial Corporation (GOOD) generated $88.2M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Gladstone Commercial Corporation's free cash flow?

Gladstone Commercial Corporation (GOOD) generated $67.2M 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 Gladstone Commercial Corporation's capital expenditure (CapEx)?

Gladstone Commercial Corporation (GOOD) 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 Gladstone Commercial Corporation distribute cash to shareholders?

In 2025, Gladstone Commercial Corporation (GOOD) returned $68.2M to shareholders via cash dividends and spent $4.5M on share repurchases. This shows the company's commitment to returning capital to its equity investors.