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ONONOn Holding AG
$37.07$12.4B
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HomeStocksONONCash Flow

On Holding AG (ONON) Cash Flow Statement

7Y historyFree accessUpdated daily

Free cash flow margins have contracted to 0.8% in 2026Q1, largely driven by a significant $122.1M outflow related to working capital fluctuations.

ONON Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19
Cash from Operations388.79M322.8M510.6M232.1M-227M16.9M-14.7M-5.22M
Operating CF Margin %-11.21%22.02%12.95%-18.57%2.33%-3.46%-1.95%
Operating CF Growth %256.46%-36.78%119.99%202.25%-1443.2%214.97%-181.72%-
Net Income252.18M194.54M242.3M79.6M57.7M-170.2M-27.5M-1.47M
Depreciation & Amortization135.23M121.67M104.6M64.9M46.4M31.4M12.1M5.34M
Stock-Based Compensation38.1M057.5M27.3M38.3M192.4M48.6M18.84M
Deferred Taxes-80.53M-71.15M37.4M-10.5M20.2M10.6M3.1M4.62M
Other Non-Cash Items217.73M240.58M-73M78.6M-36.2M19.1M4.7M812K
Working Capital Changes-173.82M-162.83M141.8M-7.8M-353.4M-66.4M-55.7M-33.36M
Change in Receivables-66.39M-91.78M-30.1M-46.9M-78.6M-47M-13.5M-21.48M
Change in Inventory-68.45M-78.7M-27.8M-10M-273M-31.8M-61.3M-12.35M
Change in Payables-7.75M-8.79M104M-44.3M65.8M4.3M25.6M3.15M
Cash from Investing-85.46M-75.07M-64.9M-47.1M-82.9M-36.4M-18.6M-9.54M
Capital Expenditures-82.46M-75.07M-60.5M-42.8M-60.3M-24.6M-11M-9.22M
CapEx % of Revenue2.63%2.61%2.61%2.39%4.93%3.4%2.59%3.45%
Acquisitions0000000-321K
Investments--------
Other Investing-3M0-4.4M-4.3M-22.6M-11.8M-7.6M0
Cash from Financing-75.78M-54.44M-55.4M-21.8M6.3M595.9M124.8M-690K
Debt Issued (Net)-37.3M0-51.3M-25.5M-15.4M-13.3M-6.4M-200K
Equity Issued (Net)5.1M12.32M200K00618.3M133.3M0
Dividends Paid00000000
Share Repurchases00000000
Other Financing-43.57M-66.76M-4.3M3.7M21.7M-9.1M-2.1M-490K
Net Change in Cash138.38M212.11M429.7M123.6M-282.1M562.5M90.5M-15.64M
Free Cash Flow307.26M253.18M445.6M184.9M-310M-19.3M-33.3M-14.44M
FCF Margin %9.81%8.8%19.22%10.32%-25.37%-2.66%-7.83%-5.4%
FCF Growth %-12.09%-43.18%141%159.65%-1506.22%42.04%-130.69%-
FCF per Share0.920.761.310.57-0.97-0.06-0.11-0.05
FCF Conversion (FCF/Net Income)1.22x1.66x2.11x2.92x-3.93x-0.10x0.53x3.54x
Interest Paid00000000
Taxes Paid00000000

Key Metrics

Growth RegimeDecelerating
ProfitabilityStrong
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Working capital volatility risk

Earnings Quality Faces Cash Disconnect

As reported in recent financial filings, the OCF/NI ratio has exhibited extreme volatility, ranging from a low of -4.55 in 2023Q4 to a high of 5.19 in 2024Q3, indicating that net income is currently a poor proxy for the company's underlying cash-generating capacity.

The significant divergence between net income and operating cash flow suggests that non-cash items and aggressive working capital swings are heavily distorting reported profitability. Investors should monitor whether this instability reflects seasonal inventory management or a more structural difficulty in converting accounting profits into actual liquidity.

Free Cash Flow Margin Compression

Based on the provided quarterly data, FCF margins have experienced a sharp contraction, falling from a peak of 24.6% in 2024Q4 to a marginal 0.8% in 2026Q1, reflecting a period of heightened capital intensity and reduced cash conversion efficiency.

The rapid decline in FCF margins appears to coincide with the company's aggressive retail expansion and potential inventory build-up. This trend warrants further investigation to determine if the current cash burn is a temporary byproduct of scaling or a sign of deteriorating unit economics.

Working Capital Swings Impede Liquidity

According to the latest quarterly data, working capital changes have become a primary source of cash flow volatility, with a massive $122.1M outflow in 2026Q1 following a period of inconsistent cash generation across the previous ten quarters.

The erratic nature of working capital suggests that the company is struggling to balance inventory levels with its rapid growth trajectory. Such fluctuations may indicate that the firm is over-ordering to meet demand, which could lead to future margin pressure if sell-through rates fail to keep pace.

Capital Intensity Remains Relatively Modest

As indicated by the financial statements, the company's CapEx/Rev ratio has remained relatively contained, fluctuating between 1.6% and 3.9% over the last ten quarters, suggesting that the business model remains asset-light despite the recent push into owned retail flagships.

While the absolute dollar amount of CapEx is rising, the low ratio relative to revenue implies that the company is not yet burdened by excessive maintenance costs. However, analysts should monitor if the shift toward owned retail stores forces this ratio higher, potentially impacting long-term cash flow sustainability.

SBC Masks True Cash Burn

Based on reported figures, share-based compensation has consistently trended upward, reaching $24.5M in 2025Q3, which effectively obscures the true cash-based operational costs of the business and inflates the perceived quality of earnings for shareholders.

The reliance on equity-based incentives may be masking the true cost of talent acquisition and retention during this high-growth phase. Investors should adjust for these non-cash expenses to gain a clearer picture of the company's actual cash-burn rate and operational efficiency.

ONON — Frequently Asked Questions

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

How much cash does On Holding AG (ONON) generate from operations?

On Holding AG (ONON) generated $322.8M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is On Holding AG's free cash flow?

On Holding AG (ONON) generated $253.2M 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 On Holding AG's capital expenditure (CapEx)?

On Holding AG (ONON) spent $75.1M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.