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GTIMGood Times Restaurants Inc.
$1.39$15M
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HomeStocksGTIMCash Flow

Good Times Restaurants Inc. (GTIM) Cash Flow Statement

30Y historyFree accessUpdated daily

Cash flow generation remains highly erratic, highlighted by a free cash flow margin that fluctuated between -5.3% and 5.3% over the last ten quarters.

GTIM Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMSep'25Sep'24Sep'23Sep'22Sep'21Sep'20Sep'19Sep'18Sep'17Sep'16Sep'15Sep'14Sep'13Sep'12Sep'11Sep'10Sep'09Sep'08Sep'07Sep'06Sep'05Sep'04Sep'03Sep'02Sep'01Sep'00Sep'99Sep'98Sep'97Sep'96
Cash from Operations3.35M1.61M5.13M7.96M5.29M9.14M8.37M6.77M6.5M4.98M5.4M3.17M1.44M703K-22K-539K-737K-595K619K1.76M1.45M666K471K707K1.16M1.35M1.23M1.2M400K0-900K
Operating CF Margin %-1.14%3.6%5.77%3.83%7.38%7.62%6.11%6.53%6.3%8.38%7.19%5.18%3.07%-0.11%-2.62%-3.53%-2.63%2.39%7.06%6.95%3.93%2.98%4.57%6.59%8.1%8.33%8.1%3.05%--7.03%
Operating CF Growth %224.03%-68.56%-35.59%50.54%-42.14%9.27%23.6%4.11%30.52%-7.69%70.39%120.31%104.55%3295.45%95.92%26.87%-23.87%-196.12%-64.89%21.25%118.32%41.4%-33.38%-38.79%-14.32%9.24%2.83%200%-100%-80%
Net Income1.81M1.1M1.88M11.67M-927K18.4M-12.79M-4.25M-17K-1.6M-465K-300K-370K-544K-668K-917K-2.51M-1.65M-1.08M29K17K-418K-665K-232K248K-81K58K100K-200K-1.1M-2M
Depreciation & Amortization3.84M4.05M3.85M3.75M4.06M7.51M8.34M4.59M3.95M3.1M2.34M1.33M682K719K795K888K943K1.28M1.28M1.22M997K811K836K950K1.02M921K665K700K700K700K800K
Stock-Based Compensation70K112K134K131K250K362K283K719K417K748K718K477K162K171K69K61K88K77K90K84K00000000000
Deferred Taxes-827K-824K-624K-10.79M-5K6K02.79M37K196K-25K14K130K84K0-155K318K-28K0110K00000000000
Other Non-Cash Items-1.01M-1.36M-167K1.91M2.76M-11.81M15.57M90K222K322K205K195K33K46K-83K-85K-85K34K206K116K237K219K135K216K483K383K590K500K-100K500K700K
Working Capital Changes-623K-1.46M59K1.29M-845K-5.32M-3.03M2.83M1.89M2.22M2.63M1.45M801K227K-135K-331K506K-309K116K201K203K54K165K-227K-599K125K-79K-100K-400K-100K-400K
Change in Receivables338K17K-355K-111K-293K12K492K1.73M-75K247K678K199K558K43K-47K51K38K38K0-97K-68K-63K-91K-52K-52K21K00000
Change in Inventory84K52K0-5K-64K-210K35K-124K-157K-216K-121K-95K-98K-25K32K10K10K20K-35K13K-72K-14K-6K-16K0-11K-3K0000
Change in Payables-146K-404K449K1.87M-654K-1.39M-496K317K194K777K-89K1.44M384K208K-11K-220K361K-273K0120K63K63K91K-440K-440K-28K00000
Cash from Investing-1.69M-3.84M-3.66M-10.44M-2.62M-3.19M-2.53M-11.06M-9.03M-12.63M-8.48M-23.71M-3.85M453K594K954K54K-284K-2.79M-2.06M-1.38M-3.01M312K448K-949K-1.55M-903K-900K500K-900K400K
Capital Expenditures-1.34M-3.07M-3.14M-4.77M-2.64M-3.2M-2.6M-8.08M-10.44M-14.51M-8.5M-7.63M-3.4M-2.51M-314K-189K-61K-284K-3.28M-3.74M-3.98M-2.77M-187K-182K-807K-1.69M-935K-900K-200K-800K-400K
CapEx % of Revenue0.98%2.17%2.21%3.45%1.91%2.58%2.36%7.29%10.49%18.35%13.19%17.33%12.24%10.95%1.59%0.92%0.29%1.26%12.68%14.98%18.99%16.33%1.19%1.18%4.6%10.16%6.31%6.08%1.53%6.72%3.13%
Acquisitions2K-504K-534K-5.72M-728K00-3.01M933K-54K6K-17.61M-375K-375K0000002.55M0000000000
Investments-------------------------------
Other Investing-348K-273K14K48K745K13K67K21K1.41M1.94M19K1.53M-77K3.33M924K1.14M115K31K495K1.68M42K1.66M499K429K-142K38K331K300K700K-100K800K
Cash from Financing-1.63M983K-1.8M-2.25M-2.62M-8.56M2.87M3.56M1.67M5.65M-4.39M24.46M6.16M4.37M-803K3K297K280K1.12M146K778K2.31M-467K-646K-436K280K649K600K-600K700K200K
Debt Issued (Net)-1.53M1.47M122K750K0-5.5M4.29M5.37M2.13M5.27M-3.68M979K-46K-1.59M-650K-1.62M256K382K1.31M291K783K-513K-333K-395K37K670K715K715K-200K200K200K
Equity Issued (Net)-88K-391K-1.95M-2.27M-870K-1.53M-75K000020.62M-31K6.16M-32K1.73M00104K164K127K3.07M89K89K27K01.34M1.3M0800K0
Dividends Paid000000000000-59K-90K000000-61K-251K-223K-344K00000-300K-200K
Share Repurchases-88K-391K-1.95M-2.27M-1.03M-1.53M-75K0000000000000-30K0000000000
Other Financing-9K-96K28K-727K-1.75M-1.52M-1.35M-1.81M-463K378K-712K2.87M6.3M-104K-121K-107K41K-102K-297K-309K-71K-251K-223K-340K-500K-390K-1.4M-1.42M-400K0200K
Net Change in Cash37K-1.25M-329K-4.72M50K-2.6M8.71M-732K-860K-1.99M-7.48M3.92M3.75M5.53M-231K418K-386K-599K-1.05M-148K850K-33K316K509K-230K75K980K900K300K-200K-300K
Free Cash Flow2.01M-1.45M1.99M3.19M2.65M5.95M5.77M-1.31M-3.94M-9.53M-3.1M-4.46M-1.96M-1.8M-336K-728K-798K-879K-2.66M-1.98M-2.52M-2.1M284K525K348K-344K299K300K200K-800K-1.3M
FCF Margin %1.47%-1.03%1.4%2.31%1.92%4.8%5.25%-1.18%-3.96%-12.05%-4.82%-10.13%-7.06%-7.88%-1.71%-3.53%-3.82%-3.89%-10.29%-7.91%-12.04%-12.4%1.8%3.39%1.98%-2.07%2.02%2.03%1.53%-6.72%-10.16%
FCF Growth %499.2%-173.14%-37.76%20.53%-55.44%3.01%541.36%66.8%58.66%-207.12%30.5%-127.92%-8.65%-436.61%53.85%8.77%9.21%66.99%-34.84%21.66%-19.82%-840.85%-45.9%50.86%201.16%-215.05%-0.33%50%125%38.46%60.61%
FCF per Share0.19-0.140.180.270.210.460.46-0.10-0.32-0.77-0.25-0.42-0.32-0.61-0.12-0.30-0.61-0.68-2.06-1.49-2.48-2.630.370.700.45-0.460.400.390.52-1.82-2.93
FCF Conversion (FCF/Net Income)1.11x1.58x3.18x0.72x-2.00x0.54x-0.60x-1.32x-6.29x-2.21x-4.09x-4.01x-2.08x-1.02x0.03x0.53x0.25x0.36x-0.58x60.79x85.53x-1.59x-0.71x-3.05x4.66x-16.64x-4.50x-4.38x-2.00x-0.45x
Interest Paid45K000000000000000000000000000000
Taxes Paid0000000000000000000000000000000

Key Metrics

Growth RegimeContracting
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Commodity cost volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Earnings Quality Remains Highly Volatile

According to quarterly financial disclosures, GTIM's operating cash flow to net income ratio has fluctuated wildly, reaching a low of -50.67 in 2025Q4, which suggests that reported earnings are frequently decoupled from actual cash generation due to significant non-cash charges and working capital swings.

The persistent gap between net income and operating cash flow indicates that accounting profits are heavily influenced by non-cash items like depreciation. Investors should monitor whether this divergence reflects structural inefficiencies in cash collection or simply the heavy amortization of restaurant build-outs.

Free Cash Flow Margin Instability

As reported in recent SEC filings, GTIM's free cash flow margins have oscillated between -5.3% and 5.3% over the last ten quarters, highlighting a lack of consistent cash generation that complicates the company's ability to fund internal growth initiatives without relying on external liquidity.

The erratic FCF trajectory suggests that the business model is highly sensitive to minor operational disruptions. The inability to maintain positive FCF consistently across periods warrants further investigation into whether the current store-level economics can support long-term capital reinvestment.

Capital Intensity Constrains Cash Reserves

Based on GTIM's reported figures, capital expenditures as a percentage of revenue peaked at 3.9% in 2025Q1, indicating that the company is forced to commit significant capital to maintain its aging restaurant footprint, which directly competes with other potential uses of limited cash reserves.

The consistent level of maintenance capex appears to be a necessary burden to keep the Bad Daddy’s and Good Times brands competitive. This capital intensity limits the company's strategic flexibility and suggests that any expansion efforts are likely to be cash-flow negative in the near term.

Working Capital Swings Impair Liquidity

As evidenced by the financial statements, working capital changes have been highly erratic, including a significant $952,000 outflow in 2025Q1, which suggests that the company struggles to manage its cash conversion cycle effectively during periods of operational stress or inventory build-up.

These swings in working capital appear to be a primary driver of the company's inconsistent cash flow performance. Investors should monitor whether these fluctuations are seasonal or indicative of deeper issues in managing payables and inventory levels across the two distinct restaurant concepts.

GTIM — Frequently Asked Questions

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

How much cash does Good Times Restaurants Inc. (GTIM) generate from operations?

Good Times Restaurants Inc. (GTIM) generated $1.6M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Good Times Restaurants Inc.'s free cash flow?

Good Times Restaurants Inc. (GTIM) reported negative free cash flow of $1.5M in 2025, indicating capital requirements exceeded cash from operations.

What is Good Times Restaurants Inc.'s capital expenditure (CapEx)?

Good Times Restaurants Inc. (GTIM) spent $3.1M 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 Good Times Restaurants Inc. distribute cash to shareholders?

In 2025, Good Times Restaurants Inc. (GTIM) spent $0.4M on share repurchases. This shows the company's commitment to returning capital to its equity investors.