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OSPNOneSpan Inc.
$14.16$531M
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HomeStocksOSPNCash Flow

OneSpan Inc. (OSPN) Cash Flow Statement

29Y historyFree accessUpdated daily

Cash flow generation remains inconsistent, evidenced by a free cash flow margin that collapsed from 43.7% in 2025Q1 to 7.3% in 2025Q2, complicating the company's aggressive capital allocation toward dividends and buybacks.

OSPN 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'03Dec'02Dec'01Dec'00Dec'99Dec'98Dec'97
Cash from Operations57.09M59.45M55.67M-10.73M-5.76M-2.75M14.92M18.24M-641K17.63M28.41M68.79M41.62M10.03M22.06M16.61M21.08M12.83M23.51M24.07M7.82M7.54M2.88M2.41M-2.91M-6.31M-2.15M-1.6M-3.84M-2.03M
Operating CF Margin %-24.45%22.89%-4.57%-2.63%-1.28%6.92%7.2%-0.3%9.12%14.78%28.49%20.65%6.47%14.32%9.88%19.53%12.61%17.68%20.06%10.28%13.82%9.62%10.53%-15.39%-23.62%-7.66%-8.25%-25.54%-16.49%
Operating CF Growth %139.61%6.8%618.56%-86.4%-109.8%-118.4%-18.21%2946.18%-103.64%-37.97%-58.69%65.29%315.14%-54.56%32.83%-21.23%64.35%-45.43%-2.35%207.87%3.67%162.15%19.44%182.77%53.89%-193.56%-34.38%58.29%-89.13%-
Net Income69.96M72.9M57.08M-29.8M-14.43M-30.58M-5.46M7.86M3.85M-22.4M10.56M42.19M32.61M10.97M16.23M24.25M10.81M11.86M24.29M20.96M12.59M7.7M3.25M760.72K-4.54M-12.03M-4.16M-2.2M-3.65M-5.92M
Depreciation & Amortization12.34M10.07M8.36M6.48M7.07M8.93M12M11.54M12.14M10.6M10.78M6.3M6.16M5.04M3.64M3.81M2.46M3.34M3.38M3M1.24M1.08M734K1.06M1.35M5.58M1.42M1.1M994.48K1.25M
Stock-Based Compensation6.92M11.2M8.96M14.25M8.64M4.35M4.74M3.37M3.97M3.47M2.77M3.83M2.4M2.59M3.73M6.12M1.02M-309K000000000000
Deferred Taxes-30.03M-29.93M-16.16M118K1.64M2.82M-1.49M-1.62M-7.31M13.05M-4.94M-691K492K-6.12M1.06M-4.33M118K-38K-612K167K-632K-122K46K-69.88K83K0000200K
Other Non-Cash Items1.16M1.07M1.95M3.26M-10.8M13K118K69K-49K185K-24K-158K2.86M-31K-974K-1.31M0-309K3.12M2.16M1.86M146K16K327.66K-50.12K49.54K668.87K05.11K418.2K
Working Capital Changes-3.27M-5.86M-4.53M-5.05M2.13M11.72M5M-2.98M-13.23M12.72M9.27M17.31M-2.9M-2.42M-1.63M-11.93M6.68M-2.03M-6.67M-2.22M-7.24M-1.26M-1.17M288.41K243.92K96.7K-72.89K-500K-1.19M2.02M
Change in Receivables-8.82M-4.97M1.19M997K-9.65M2.05M6.79M-3.05M-14.7M-8.43M-8.11M2.86M-4.66M-39K4.53M-10.31M6.7M-4.95M000000000000
Change in Inventory2.62M1.65M4.08M-3.27M-2.17M2.21M6.72M-5.39M-2.39M5.38M3.2M13.26M-8.22M-6.49M-2.64M-5.32M-1.7M4.36M-6.36M-2.08M-2.17M-438K-168K669.95K666.21K-943.27K-306.37K500K-271.03K1.18M
Change in Payables-1.97M-579K-3.85M-253K9.26M2.72M-5.24M3.63M-1.48M-1.01M163K-6.64M4.53M-1.46M407K-1.57M4.46M-5.86M000000000000
Cash from Investing-71.69M-35.58M-9.3M-12.01M46.59M-10.98M-4.66M-9.89M430K12.8M-56.5M-55.96M-67.8M-20.47M-1.55M-15.54M-1.77M-2.73M-3.07M-1.33M-9.88M-4.46M-94K127.69K-90.28K-807.26K-3.47M-1.5M-248.71K-127.65K
Capital Expenditures-10.5M-8.96M-9.24M-12.48M-5M-2.2M-3.1M-7.45M-3.69M-3.19M-2.19M-1.45M-1.56M-1.24M-1.66M-8.42M-1.42M-2.17M-2.81M-1.17M-2.91M-507K-252K-124.2K-15.96K-948.41K-3.47M-1.5M-248.71K-127.65K
CapEx % of Revenue4.27%3.68%3.8%5.31%2.28%1.03%1.44%2.94%1.74%1.65%1.14%0.6%0.78%0.8%1.08%5.01%1.31%2.13%2.11%0.97%3.82%0.93%0.84%0.54%0.08%3.55%12.38%7.73%1.66%1.04%
Acquisitions-49.26M-14.71M0-1.8M18.87M35K00-53.06M-107K-144K-74.49M-112K-19.5M0-1.3M0000-7.36M-3.99M0-7.34K-23.36K00000
Investments------------------------------
Other Investing-98K-11.92M-60K-59K-29K-35K-133K0-236K-242K-4.25M3K-1.18M267K117K-5.83M-355K-559K-256K-164K386K-309K158K259.23K-50.95K141.16K1.59K000
Cash from Financing-42.71M-38.42M-5.24M-32.09M-7.31M-10.39M-7.06M-569K-694K-640K-1.05M-6.44M181K2.43M441K153K3K119K354K97K-247K6.61M54K-266.71K-236.95K-265.88K17.28M4M3.45M2.3M
Debt Issued (Net)00000000000-5.92M0000000-2.15M-1.02M3.17M0-3.59M-236.95K-299.24K0-6.1M3.26M2.65M
Equity Issued (Net)-19.62M-13.14M-3K-29.16M-5.72M-7.47M-5.03M00000000000354K2.25M772K3.46M236K-3.94M033.36K17.28M10M116.35K-261.69K
Dividends Paid-18.86M-18.46M-4.76M000000000000000000-14K-182K0000000
Share Repurchases-19.62M-13.14M-3K-29.16M-5.72M-7.47M-5.03M0-970K-640K-1.05M-837K-123K-998K000000000-4M000-800K0-304.16K
Other Financing-4.23M-6.82M-476K-2.94M-1.59M-2.92M-2.03M-569K-970K-640K-1.05M-519K181K2.43M441K153K3K119K000007.26M000100K0-81.9K
Net Change in Cash-55.63M-12.83M39.8M-53.84M33.15M-25.01M4.11M7.57M-2.3M29.32M-29.18M6.08M-26.17M-7.86M21.97M-1.04M17.93M9.89M18.88M24.07M-2.19M8.82M3.32M2.2M-3.73M-7.49M11.26M900K-374.59K84.07K
Free Cash Flow46.63M50.49M46.42M-23.28M-10.78M-4.95M11.82M10.79M-4.33M14.43M26.23M67.34M40.05M8.79M20.4M8.19M19.67M10.66M20.69M22.91M4.91M7.04M2.63M2.28M-2.93M-7.26M-5.62M-3.1M-4.08M-2.16M
FCF Margin %18.98%20.76%19.09%-9.9%-4.92%-2.31%5.48%4.26%-2.04%7.47%13.64%27.89%19.87%5.67%13.24%4.87%18.22%10.48%15.56%19.09%6.46%12.89%8.78%9.99%-15.47%-27.16%-20.04%-15.98%-27.2%-17.52%
FCF Growth %-7.11%8.77%299.42%-115.86%-117.9%-141.87%9.54%349.45%-129.98%-44.97%-61.05%68.13%355.82%-56.92%149.09%-58.36%84.5%-48.49%-9.65%366.31%-30.18%168%14.9%178.07%59.69%-29.1%-81.41%24.1%-89.46%-
FCF per Share1.221.311.19-0.58-0.27-0.120.300.27-0.110.360.661.691.010.220.530.210.510.280.540.600.130.190.080.08-0.10-0.21-0.20-0.12-0.18-0.11
FCF Conversion (FCF/Net Income)0.67x0.82x0.98x0.36x0.40x0.09x-2.74x2.32x-0.17x-0.79x2.70x1.63x1.24x0.90x1.41x0.92x1.95x1.02x0.97x1.15x0.62x0.98x0.88x0.87x0.64x0.52x0.52x0.73x1.05x0.34x
Interest Paid00000000000000000021K00000000000
Taxes Paid002.3M4.99M2.02M7.7M9.44M7.84M10.88M6.43M5.98M6.78M6.11M3.12M6M5.91M3.37M3.77M6.18M00000000000

Key Metrics

Growth RegimeMixed
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Legacy hardware revenue erosion

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Lacks Cash Alignment

According to the provided cash flow data, OneSpan's operating cash flow to net income ratio has fluctuated wildly, ranging from a low of 0.29 in 2025Q4 to a high of 7.04 in 2023Q4, indicating significant volatility in the underlying quality of reported earnings.

The frequent divergence between net income and operating cash flow suggests that accounting accruals and non-cash adjustments are playing a disproportionate role in bottom-line results. Investors should monitor whether this disconnect stems from aggressive revenue recognition practices or the inherent lumpiness of legacy hardware contracts.

Free Cash Flow Margin Instability

As reported in financial statements, OneSpan's free cash flow margins have shown extreme variance, peaking at 43.7% in 2025Q1 before collapsing to 7.3% in 2025Q2, which highlights the difficulty in maintaining consistent cash generation during the company's ongoing transition to a subscription-based model.

This erratic FCF trajectory implies that the company's cash generation is highly sensitive to the timing of large enterprise renewals and hardware shipments. The lack of a stable FCF margin trend suggests that the business has not yet achieved the predictable cash flow profile typical of mature SaaS providers.

Working Capital Swings Obscure Performance

Based on reported figures, OneSpan's working capital changes have been highly inconsistent, swinging from a positive $12.9 million in 2026Q1 to a negative $8.9 million in 2025Q4, which complicates the assessment of the company's true operational efficiency and cash conversion cycle.

These significant fluctuations in working capital suggest that the company's cash flow is heavily influenced by the timing of collections from its banking client base. Such volatility may indicate that management is struggling to normalize its cash conversion cycle as it shifts away from legacy hardware sales.

Capital Allocation Prioritizes Shareholder Returns

Data from recent filings shows that OneSpan has consistently utilized its cash reserves for dividends and share repurchases, including a $5.4 million buyback in 2026Q1, despite the company's flat top-line growth and the ongoing need for investment in its cloud-based identity platform.

The commitment to returning capital to shareholders while revenue growth remains stagnant warrants further investigation into management's long-term growth strategy. It appears that the company is prioritizing capital return over aggressive reinvestment, which may limit its ability to capture market share in the competitive security software space.

OSPN — Frequently Asked Questions

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

How much cash does OneSpan Inc. (OSPN) generate from operations?

OneSpan Inc. (OSPN) generated $59.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is OneSpan Inc.'s free cash flow?

OneSpan Inc. (OSPN) generated $50.5M 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 OneSpan Inc.'s capital expenditure (CapEx)?

OneSpan Inc. (OSPN) spent $9.0M 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 OneSpan Inc. distribute cash to shareholders?

In 2025, OneSpan Inc. (OSPN) returned $18.5M to shareholders via cash dividends and spent $13.1M on share repurchases. This shows the company's commitment to returning capital to its equity investors.