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OFSOFS Capital Corporation
$3.39$45M
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HomeStocksOFSCash Flow

OFS Capital Corporation (OFS) Cash Flow Statement

17Y historyFree accessUpdated daily

Liquidity remains highly unpredictable, as evidenced by the extreme volatility in free cash flow, which swung from a -$14.6M outflow in 2024Q4 to a $21.8M inflow in 2026Q1.

OFS 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'09
Cash from Operations41.63M20.47M33.01M21.37M2.95M-12.01M80.63M-101.64M-101.09M10.67M-11.32M83.74M-65.21M29.18M-27.31M-606K3.47M6.64M
Operating CF Margin %--173.33%66.66%88.03%23.21%-14.01%276.67%-339.41%-434.28%61%-49.35%286.46%-335.16%187.13%-292.22%-241.43%40.27%22.86%
Operating CF Growth %263.23%-37.99%54.48%625.32%124.53%-114.89%179.33%-0.54%-1047.14%194.32%-113.51%228.41%-323.49%206.84%-4406.77%-117.48%-47.82%-
Net Income-37.39M-33.09M28.44M-465K-7.59M56.86M3.69M9.55M9.57M7.91M13.83M18.23M9.94M7.67M6.22M-2.19M5.24M3.26M
Depreciation & Amortization8.72M069K408K409K222K206K195K195K195K195K195K209K-389K-409K0059K
Stock-Based Compensation000000000000000000
Deferred Taxes009K024.06M000000000000-126K
Other Non-Cash Items58.44M46.77M40.95M21.6M-16.45M-58.37M77.57M-118.24M-118.65M3.56M-24.34M63.99M-75.4M20.27M-33.45M1.61M-490K1.49M
Working Capital Changes2.23M6.79M-8.02M-171K2.5M-10.73M-845K6.85M7.8M-992K-999K1.32M44K1.63M334K-26K-1.28M-1.12M
Change in Receivables1.32M10.3M-8.8M-15K14.17M-15.07M2.05M-562K-53K-964K-937K-113K-139K1.25M-553K-230K-371K-629K
Change in Inventory000000001.24M-91K-172K0-307K957K1.17M000
Change in Payables-139K-2.68M0-353K-11.1M3.34M-2.71M6.52M1.2M-3K51K233K272K-361K-425K0-20K-28K
Cash from Investing40.45M23.17M060.2M-107.55M-216.11M-59.63M-187.14M-224.72M-105.86M-62.96M71.2M450K-6.72M10.04M2.1M65.9M72.88M
Capital Expenditures000000000000035.77M65.53M00-14K
CapEx % of Revenue0%------------229.41%701.1%--0.05%
Acquisitions0-----------------
Investments308.12M342.01M409.67M420.29M499.47M494.15M431.51M508.21M396.8M277.5M281.63M257.3M312.23M237.92M045.58M150.48M219.14M
Other Investing-2.77M047.26M000000000153.78M172K-110K4.06M66.31M2.82M
Cash from Financing-63.37M-46.35M-72.29M-51.15M-31.06M17.35M-56.36M76.91M66.31M44.62M-3.74M-63.47M48.64M-2.16M24.73M-1.62M-75.8M-107.76M
Debt Issued (Net)0-----------------
Equity Issued (Net)00000000053.42M0-4K0093.77M000
Dividends Paid-13.67M-15.94M-18.22M-17.95M-15.38M-12.07M-11.37M-17.95M-22.89M-16.7M-13.06M-12.69M-12.85M-10.72M-6.93M000
Share Repurchases000000000000000000
Other Financing-1.97M-374K000-836K-239K-1.86M-643K-203K-177K-750K-3.47M-1.16M-10.45M-1.62M19.51M-2.75M
Net Change in Cash-796K-2.71M-39.28M30.41M-28.11M5.34M24.26M-24.73M-34.78M55.29M-15.05M20.27M-16.12M20.3M7.46M-128K-6.43M-28.24M
Free Cash Flow62.57M43.64M33.01M21.37M2.95M-12.01M80.63M-101.64M-101.09M10.67M-11.32M83.74M-65.21M64.95M38.21M-606K3.47M6.63M
FCF Margin %-527.12%-369.54%66.66%88.03%23.21%-14.01%276.67%-339.41%-434.28%61%-49.35%286.46%-335.16%416.54%408.88%-241.43%40.27%22.81%
FCF Growth %453.07%32.2%54.48%625.32%124.53%-114.89%179.33%-0.54%-1047.14%194.32%-113.51%228.41%-200.4%69.96%6405.94%-117.48%-47.71%-
FCF per Share4.673.262.461.590.22-0.906.02-7.61-7.570.86-1.178.66-6.776.753.99-0.060.360.69
FCF Conversion (FCF/Net Income)-1.67x-0.62x1.16x-45.95x-0.39x-0.21x21.83x-10.64x-10.56x1.35x-0.82x4.59x-6.56x3.80x-4.39x0.28x0.66x2.04x
Interest Paid000000000000000007.16M
Taxes Paid000000000000000003K

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowDeteriorating
Top Statement Risk

Portfolio Credit Quality Erosion

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Persistent Divergence Between Earnings Reality

As reported in quarterly financial filings, OFS consistently generates positive operating cash flow despite reporting net losses, with the OCF/NI ratio frequently reaching negative values, such as -1.79 in 2025Q4, highlighting a significant disconnect between accounting profitability and the actual cash collected from the investment portfolio.

The recurring gap between net income and operating cash flow suggests that non-cash valuation adjustments are the primary driver of reported losses rather than immediate cash insolvency. Investors should monitor whether this cash-generative capacity remains sustainable if the underlying portfolio companies continue to face credit stress.

Volatile Free Cash Flow Trends

Based on the provided cash flow data, OFS exhibits highly erratic free cash flow generation, swinging from a peak of $21.8M in 2026Q1 to a low of -$14.6M in 2024Q4, which indicates that the firm's ability to fund dividends is subject to significant, unpredictable fluctuations in portfolio performance.

The lack of a stable FCF trajectory complicates the assessment of the firm's long-term dividend sustainability. The volatility appears to be tied to the timing of interest collections and potential realized losses, which may necessitate a more conservative approach to capital distribution.

Working Capital Swings Impact Liquidity

According to recent SEC filings, OFS experiences substantial quarterly volatility in working capital, including a notable $19.9M outflow in 2024Q4, which suggests that the timing of interest accruals and collections is creating meaningful friction in the firm's ability to maintain consistent cash flow from operations.

These swings may indicate that portfolio companies are experiencing delays in interest payments or that the firm is managing significant accrual-based adjustments. Such instability warrants further investigation into the underlying credit health of the borrowers within the lower-middle-market portfolio.

Dividend Sustainability Amidst Cash Constraints

As reported in financial statements, OFS has maintained consistent dividend payments of $4.6M per quarter for most of the observed period, despite periods where operating cash flow was insufficient to cover these distributions, such as the -$14.6M FCF recorded in 2024Q4.

The commitment to dividend payouts during periods of negative cash flow suggests a potential reliance on balance sheet liquidity or capital recycling to satisfy shareholder expectations. This strategy appears increasingly risky if the portfolio's cash-generating capacity does not stabilize in the near term.

OFS — Frequently Asked Questions

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

How much cash does OFS Capital Corporation (OFS) generate from operations?

OFS Capital Corporation (OFS) generated $20.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is OFS Capital Corporation's free cash flow?

OFS Capital Corporation (OFS) generated $43.6M 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 OFS Capital Corporation's capital expenditure (CapEx)?

OFS Capital Corporation (OFS) 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 OFS Capital Corporation distribute cash to shareholders?

In 2025, OFS Capital Corporation (OFS) returned $15.9M to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.