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OESXOrion Energy Systems, Inc.
$11.85$40M
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HomeStocksOESXCash Flow

Orion Energy Systems, Inc. (OESX) Cash Flow Statement

21Y historyFree accessUpdated daily

Free cash flow remains highly unstable, highlighted by a -75.2% FCF margin in 2025Q4 and a significant increase in capital expenditure to 13.2% of revenue.

OESX Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricMar'26Mar'25Mar'24Mar'23Mar'22Mar'21Mar'20Mar'19Mar'18Mar'17Mar'16Mar'15Mar'14Mar'13Mar'12Mar'11Mar'10Mar'09Mar'08Mar'07Mar'06
Cash from Operations-1.08B599K-10.09M-2.29M-113K1.73M20.34M-5.06M-4.42M-1.9M-3.44M-12.81M9.9M2.26M11.49M-6.38M-9.01M3.24M-1.36M-6.23M-3.4M
Operating CF Margin %-1250.2%0.75%-11.14%-2.96%-0.09%1.48%13.49%-7.69%-7.32%-2.71%-5.08%-17.74%11.17%2.63%11.43%-7.11%-13.77%4.46%-1.69%-12.94%-10.22%
Operating CF Growth %-180233.56%105.94%-340.51%-1927.43%-106.54%-91.5%502.19%-14.56%-132%44.65%73.17%-229.4%337.9%-80.33%280.29%29.19%-378.02%337.81%78.15%-83.3%-
Net Income-3.16B-11.8M-11.67M-34.34M6.09M26.13M12.46M-6.67M-13.13M-12.29M-20.13M-32.06M-6.2M-10.4M483K1.2M-4.19M511K4.41M929K-1.56M
Depreciation & Amortization1.78B2.41M2.5M2.02M1.55M1.48M1.56M1.78M2.01M2.33M4.28M4.31M4.54M4.58M4.24M4.19M3.07M1.84M1.41M1.06M941K
Stock-Based Compensation483M1.16M950K1.61M813K753K618K825K1.1M1.6M1.46M1.5M1.37M1.16M1.27M1.3M1.49M1.58M1.39M00
Deferred Taxes07K-5K17.88M1.98M-19.86M0-146K1.99M2.6M7.18M12.76M-2.12M4.16M-755K-497K-1.43M145K966K-213K-922K
Other Non-Cash Items-180.66M1.44M1.45M889K644K629K515K158K-94K177K144K132K4.04M897K408K92K-80K75K230K384K655K
Working Capital Changes-2.33M7.38M-3.31M9.65M-11.2M-7.41M5.19M-1M3.7M3.68M3.62M550K8.27M1.86M5.86M-12.66M-7.87M-910K-9.77M-8.66M-2.73M
Change in Receivables-6.57M1.99M-3.68M840K5.26M-4.75M6.8M-5.84M419K1.69M7.12M-1.91M8.39M2.5M3.74M-11.92M-3.21M6.09M-6.47M00
Change in Inventory627K6.11M-603K1.88M-420K-5.32M-1.32M-4.69M4.71M1.22M-3.25M-2.36M3.96M3.74M-1.37M-3.52M-6.41M-3.44M-7.29M-4.55M491K
Change in Payables2.18M-5.08M4.99M2.37M-8.13M-2.64M-79K8.92M20K-81K-254K2.48M-880K-6.53M1.82M4.72M-56K01.91M00
Cash from Investing-86M128K-731K-6.2M-4.92M-946K-936K-449K-585K1.65M-427K-730K-4.81M-2.27M-4.53M-7.67M-4.78M-17.87M-7.44M-969K-162K
Capital Expenditures-83M-99K-837K-586K-518K-902K-814K-449K-585K-951K-427K-2.24M-453K-2.31M-4.55M-7.66M-10.74M-14.26M-5.21M-1.09M-927K
CapEx % of Revenue96.17%0.12%0.92%0.76%0.42%0.77%0.54%0.68%0.97%1.35%0.63%3.1%0.51%2.69%4.53%8.53%16.42%19.63%6.46%2.27%2.79%
Acquisitions000-5.6M-4.01M00002.6M35K-234K-4.99M0009.04M0000
Investments---------------------
Other Investing-3M227K106K-9K112K-44K-122K-68K-73K2.6M29K1.27M80K46K24K1K-4.48M862K188K124K765K
Cash from Financing-1.54B90K-14K10.01M104K-10.14M615K4.81M-2.88M2.02M-595K15.98M-1.9M-8.63M4.49M2.24M989K-27.52M86.83M6.4M4.16M
Debt Issued (Net)-7.79M319K-15K9.98M-14K-10.29M719K5.21M-2.88M2.03M-683K-1.55M-3.01M-2.75M4.19M1.65M-605K-854K4.58M-12K2.57M
Equity Issued (Net)6.43M-13K3K58K127K236K0-10K-9K-19K-34K17.46M1.13M-6.01M-566K504K1.51M-27.76M80.57M5.95M1.65M
Dividends Paid000000000000000000-10.71M00
Share Repurchases0-13K00000-10K-9K-19K-34K00-6.01M-740K0-475K-29.34M000
Other Financing-1.54B-216K-2K-31K-9K-84K-104K-392K6K8K102K59K-6K133K865K-189K80K1.1M12.39M458K-59K
Net Change in Cash-2.71B817K-10.84M1.53M-4.93M-9.36M20.02M-695K-7.88M1.76M-4.46M2.43M3.19M-8.63M11.45M-11.8M-12.8M-42.15M78.03M-804K596K
Free Cash Flow-1.16B494K-10.93M-2.89M-641K776K19.4M-5.51M-5M-2.85M-3.87M-15.05M9.45M-51K6.94M-14.03M-19.75M-11.02M-6.58M-7.33M-4.33M
FCF Margin %-1346.37%0.62%-12.07%-3.73%-0.52%0.66%12.86%-8.38%-8.29%-4.06%-5.71%-20.84%10.66%-0.06%6.91%-15.64%-30.19%-15.17%-8.15%-15.21%-13%
FCF Growth %-235322.67%104.52%-278.69%-350.23%-182.6%-96%452.24%-10.14%-75.19%26.16%74.32%-259.31%18625.49%-100.73%149.49%28.95%-79.17%-67.58%10.24%-69.29%-
FCF per Share-326.310.15-3.36-0.91-0.200.256.26-1.87-1.74-1.01-1.40-6.734.50-0.022.97-6.05-9.04-4.02-2.80-4.46-5.08
FCF Conversion (FCF/Net Income)341.13x-0.05x0.86x0.07x-0.02x0.07x1.63x0.76x0.34x0.15x0.17x0.40x-1.60x-0.22x23.80x-5.32x2.15x6.34x-0.31x-6.71x2.17x
Interest Paid758K962K691K346K68K118K254K000191K287K423K535K488K368K277K350K000
Taxes Paid36K26K59K87K203K175K28K00018K42K22K102K104K34K32K134K000

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Project-based cash flow volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2025Q4)

Earnings Quality Obscured by Volatility

Based on reported financial data, the relationship between net income and operating cash flow remains highly erratic, with OCF/NI ratios frequently swinging between positive and negative values, suggesting that accrual-based accounting significantly masks the underlying cash-generating capacity of the company's core lighting and services operations.

The lack of a consistent correlation between net income and operating cash flow indicates that non-cash charges and working capital swings are the primary drivers of reported figures rather than operational efficiency. Investors should monitor whether the company can achieve a sustained positive conversion ratio, as current trends suggest that accounting earnings are not currently supported by actual cash inflows.

Free Cash Flow Margin Instability

As reported in recent quarterly filings, OESX's free cash flow trajectory is characterized by extreme fluctuations, including a significant -75.2% FCF margin in 2025Q4, which highlights the company's inability to maintain consistent cash generation amidst its ongoing transition toward EV infrastructure and service-based revenue models.

The persistent volatility in free cash flow suggests that the company's project-based business model is highly susceptible to timing mismatches between revenue recognition and cash collection. This instability warrants further investigation into whether the current capital expenditure requirements are sustainable without further dilutive financing or liquidity support.

Capital Intensity and Asset Replacement

According to historical cash flow statements, OESX's capital expenditure as a percentage of revenue reached 13.2% in 2025Q4, a sharp increase from the sub-1% levels observed in previous periods, indicating a potential shift toward more capital-intensive growth initiatives or necessary infrastructure upgrades for the services segment.

The sudden spike in capital intensity suggests that the company is prioritizing long-term asset development over immediate cash preservation. Analysts should evaluate whether these investments are yielding commensurate returns, as the current negative operating margins imply that these capital outlays have yet to translate into improved operational profitability.

Working Capital Dynamics and Liquidity

Based on the provided financial statements, working capital changes have been highly inconsistent, with significant outflows in recent periods that appear to be draining liquidity and complicating the company's ability to manage its day-to-day operational requirements effectively during large-scale project rollouts.

The erratic nature of working capital movements suggests that the company may be struggling with inventory management or collection cycles on its large-scale retrofit contracts. This inconsistency in cash conversion cycles may indicate underlying friction in the project execution process that could lead to further liquidity constraints if not addressed.

Accounting Distortions in Cash Reporting

As indicated by the provided data, the cash flow statement is heavily impacted by non-cash adjustments, including significant stock-based compensation and depreciation charges, which obscure the true cash-burn rate and make it difficult to assess the company's actual operational runway without further clarification.

The presence of large, non-recurring adjustments suggests that the reported cash flow figures may not fully reflect the economic reality of the business. Investors should be cautious of these distortions, as they appear to mask the extent to which the company relies on external financing to sustain its current operational scale.

OESX — Frequently Asked Questions

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

How much cash does Orion Energy Systems, Inc. (OESX) generate from operations?

Orion Energy Systems, Inc. (OESX) generated $-1079.0M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Orion Energy Systems, Inc.'s free cash flow?

Orion Energy Systems, Inc. (OESX) reported negative free cash flow of $1.16B in 2025, indicating capital requirements exceeded cash from operations.

What is Orion Energy Systems, Inc.'s capital expenditure (CapEx)?

Orion Energy Systems, Inc. (OESX) spent $83.0M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.