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OSWOneSpaWorld Holdings Limited
$28.20$2.9B
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HomeStocksOSWCash Flow

OneSpaWorld Holdings Limited (OSW) Cash Flow Statement

10Y historyFree accessUpdated daily

Free cash flow generation remains sensitive to operational seasonality, with margins ranging from 1.9% in 2026Q1 to 11.4% in 2024Q3, while maintaining a disciplined CapEx/Revenue ratio consistently below 2.2%.

OSW Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16
Cash from Operations82.51M83.52M78.8M63.38M24.76M-35.1M-36.55M-6.33M32.39M70.12M76.65M
Operating CF Margin %-8.69%8.8%7.98%4.53%-24.37%-30.23%-1.13%5.99%13.84%16.09%
Operating CF Growth %35.07%5.99%24.33%155.93%170.54%3.96%-477.14%-119.55%-53.81%-8.52%-
Net Income77.68M71.62M72.86M-2.97M53.16M-68.52M-280.49M-41.03M13.74M33.23M18.16M
Depreciation & Amortization25.89M25.33M24.28M22.04M22.35M22.47M24.45M21.59M10.05M9.83M12.88M
Stock-Based Compensation9.09M10.09M9.07M10.14M12.89M10.65M4.95M0000
Deferred Taxes907K907K1.14M-5.53M-181K89K1.57M-643K-1K3.35M-472K
Other Non-Cash Items-17.32M4.28M-5.65M41.22M-53.27M8.23M198.06M22.28M12.97M11.67M11.25M
Working Capital Changes-13.74M-28.7M-22.9M-1.52M-10.19M-8.02M14.9M-8.54M-4.4M12.03M34.81M
Change in Receivables-5.51M-2.58M-5.5M-7.29M-14.1M-16.94M27.35M-5.17M-2.11M-2.45M-1.18M
Change in Inventory-14.62M-12.79M756K-7.67M-10.35M-6.26M2.87M-54K-6.97M8.16M-2.97M
Change in Payables-4.22M2.8M-1.96M7.58M8.28M7.25M-14.84M9.29M-1.92M11.7M32.42M
Cash from Investing-18.04M-16.72M-6.74M-5.42M-4.83M-2.87M-2.13M-679.88M-4.98M-2.68M-8.53M
Capital Expenditures-17.72M-15.07M-6.74M-5.42M-4.83M-2.87M-2.13M-3.43M-4.98M-2.68M-3.08M
CapEx % of Revenue1.79%1.57%0.75%0.68%0.88%1.99%1.76%0.61%0.92%0.53%0.65%
Acquisitions-1.64M-1.64M0000-10.81M-676.45M000
Investments-----------
Other Investing1.33M0000010.81M000-5.45M
Cash from Financing-70.89M-107.92M-42.21M-62.66M-18.72M27.47M68.55M697.19M-20.56M-65.5M-71.51M
Debt Issued (Net)1.25M-15M-65.06M-56.04M-18.78M07M227.46M000
Equity Issued (Net)37.9M-75.44M-18.99M-9.04M59K27.47M79.69M122.52M000
Dividends Paid-18.35M-17.46M-8.33M000-2.44M-4.26M-15.69M-60.89M-70.35M
Share Repurchases37.9M-75.44M-18.99M-9.04M0000000
Other Financing-91.69M-9K50.17M2.43M00-15.7M351.48M-4.87M-4.61M-1.16M
Net Change in Cash-6.53M-41.13M29.73M-4.36M429K-10.62M29.59M-1.44M6.63M2.06M-3.86M
Free Cash Flow64.78M68.45M72.06M57.96M19.94M-37.97M-38.68M-9.76M27.4M67.44M73.57M
FCF Margin %6.55%7.12%8.05%7.3%3.65%-26.36%-31.99%-1.74%5.07%13.31%15.45%
FCF Growth %-2.9%-5.01%24.32%190.71%152.51%1.84%-296.37%-135.61%-59.36%-8.34%-
FCF per Share0.630.660.690.590.21-0.42-0.52-0.160.430.961.05
FCF Conversion (FCF/Net Income)0.83x1.17x1.08x-21.31x0.47x0.51x0.13x0.10x3.28x2.25x5.14x
Interest Paid-1.56M011.37M21.34M14.01M12.57M11.73M030.34M00
Taxes Paid-845K03.26M4.72M434K160K115K01.04M364K0

Key Metrics

Growth RegimeStable
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Maritime labor supply constraints

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Shows Periodic Disconnect

Based on reported financial statements, the relationship between net income and operating cash flow is inconsistent, as evidenced by the 2026Q1 OCF/NI ratio of 0.43, which suggests that accounting profits are not always translating into immediate cash inflows due to timing differences in working capital management.

The significant variance in the OCF/NI ratio across the last ten quarters indicates that investors should monitor the sustainability of reported earnings. The reliance on non-cash adjustments and working capital fluctuations suggests that net income may periodically overstate the actual cash-generating capacity of the maritime service model.

FCF Margins Reflect Operational Seasonality

As reported in quarterly filings, free cash flow margins have demonstrated notable volatility, ranging from 1.9% in 2026Q1 to 11.4% in 2024Q3, which highlights the sensitivity of cash generation to the cyclical nature of cruise ship occupancy and the timing of major service-related expenditures.

The fluctuation in FCF margins appears to be driven by the lumpy nature of maritime operations and the timing of contractual payments. This trend suggests that while the business is fundamentally cash-generative, its ability to convert revenue into free cash flow is highly dependent on seasonal cruise demand patterns.

Asset-Light Model Limits Capital Intensity

According to recent SEC filings, OSW maintains a disciplined approach to capital expenditure, with CapEx/Revenue ratios consistently remaining below 2.2% over the last ten quarters, confirming the company's strategic focus on an asset-light model that avoids heavy investment in physical maritime infrastructure.

The low capital intensity suggests that the company is successfully leveraging the existing infrastructure of its cruise line partners rather than bearing the burden of ship maintenance. This strategy appears to preserve cash flow for other uses, though it leaves the company dependent on the capital investment cycles of its partners.

Working Capital Swings Impact Liquidity

Based on the provided cash flow data, working capital changes have been a significant source of volatility, with a notable $15.0M outflow in 2025Q1 followed by varying quarterly shifts, indicating that the timing of collections and payables management remains a key driver of short-term cash availability.

The frequent swings in working capital suggest that the company's cash position is susceptible to the timing of cruise line settlements and inventory procurement. Investors should monitor these fluctuations as they may indicate underlying friction in the cash conversion cycle that could temporarily constrain liquidity.

Capital Allocation Prioritizes Shareholder Returns

As reported in financial statements, OSW has utilized its cash reserves to support both dividend payments and significant share repurchases, including a $55.5M buyback in 2025Q4, which suggests that management views the current valuation as an attractive opportunity to return capital to shareholders.

The aggressive use of cash for buybacks and dividends indicates a high level of confidence in the company's long-term cash flow stability. However, this capital allocation strategy warrants further investigation to ensure that it does not come at the expense of necessary investments in labor recruitment and training.

OSW — Frequently Asked Questions

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

How much cash does OneSpaWorld Holdings Limited (OSW) generate from operations?

OneSpaWorld Holdings Limited (OSW) generated $83.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is OneSpaWorld Holdings Limited's free cash flow?

OneSpaWorld Holdings Limited (OSW) generated $68.4M 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 OneSpaWorld Holdings Limited's capital expenditure (CapEx)?

OneSpaWorld Holdings Limited (OSW) spent $15.1M 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 OneSpaWorld Holdings Limited distribute cash to shareholders?

In 2025, OneSpaWorld Holdings Limited (OSW) returned $17.5M to shareholders via cash dividends and spent $75.4M on share repurchases. This shows the company's commitment to returning capital to its equity investors.