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PHUNPhunware, Inc.
$1.92$39M
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HomeStocksPHUNCash Flow

Phunware, Inc. (PHUN) Cash Flow Statement

10Y historyFree accessUpdated daily

Operational cash flow remains consistently negative, with the company failing to achieve positive free cash flow in nine of the last ten quarters.

PHUN Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Nov'17Nov'16
Cash from Operations-11.82M-12.47M-13.3M-18.43M-26.86M-22.51M-10.97M-6.19M-6.59M-16.99M-72.16K
Operating CF Margin %--488.33%-417.12%-381.52%-411.84%-211.54%-109.72%-32.31%-21.35%-63.58%-0.15%
Operating CF Growth %-31.45%6.28%27.84%31.36%-19.29%-105.18%-77.36%6.14%61.2%-23445.55%-
Net Income-10.91M-11.4M-10.32M-23.01M-50.89M-53.52M-22.2M-12.87M-9.8M-25.94M-90.19K
Depreciation & Amortization-4K0084K1.03M3.18M153K327K434K1.44M1.83M
Stock-Based Compensation118K455K1.66M4.07M3.01M4.94M4.49M1.78M450K118K247K
Deferred Taxes00000000-387K-93K0
Other Non-Cash Items-568.19K-808K-896K2.45M21.34M31.91M3.28M118K1.85M3.1M-24.75K
Working Capital Changes-458.16K-713K-3.75M-2.02M-1.34M-9.02M3.3M4.46M863K4.38M18.03K
Change in Receivables251.61K-21K130K235K2K-16K796K1.82M2.44M-1.24M233K
Change in Inventory0000-412K-949K00-5.77M3.04M0
Change in Payables629.04K-267K-2.93M558K726K-1.57M427K740K4.16M-903K24.75K
Cash from Investing00015.38M-2.26M-46.38M070K377K-27K-56.39K
Capital Expenditures0000-242K-41.28M0-18K0-27K-28K
CapEx % of Revenue0%---3.71%387.9%-0.09%-0.1%0.06%
Acquisitions0000-2.38M-5.1M00027K0
Investments-----------
Other Investing00015.38M0000-536K218.29K-56.39K
Cash from Financing-1.18K80K122.34M4.97M8.05M88.02M14.6M99K12.32M4.62M71.01M
Debt Issued (Net)000-5.06M3.73M-11.53M6.4M1.1M0-83K-4.55M
Equity Issued (Net)-1.18K80K122.34M9.97M4.3M94.74M9.18M-6.24M6M410K0
Dividends Paid00000000000
Share Repurchases000-502K0000000
Other Financing00058K28K4.81M-978K5.23M6.32M4.29M22.99M
Net Change in Cash-11.86M-12.39M109.04M1.98M-21.18M19.11M3.67M-5.98M536K-12.32M70.86M
Free Cash Flow-5.94M-12.47M-13.3M-18.43M-28.02M-63.8M-10.97M-6.21M-6.59M-17.02M-100.16K
FCF Margin %-246.61%-488.33%-417.12%-381.52%-429.7%-599.44%-109.72%-32.4%-21.35%-63.68%-0.21%
FCF Growth %46.56%6.28%27.84%34.21%56.08%-481.41%-76.84%5.87%61.26%-16890.16%-
FCF per Share-0.29-0.62-1.21-7.75-14.15-42.28-12.39-8.41-12.90-34.37-2.39
FCF Conversion (FCF/Net Income)0.54x1.09x1.29x0.35x0.53x0.42x0.49x0.48x0.67x0.66x0.80x
Interest Paid14K031K0000-603K000
Taxes Paid21K014K00000000

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetAdequate
Cash FlowBurning
Top Statement Risk

Persistent structural operating losses

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Masked by Accruals

According to the provided quarterly data, Phunware's operating cash flow consistently trails net income, with the OCF/NI ratio frequently exceeding 1.0, suggesting that reported losses are being exacerbated by cash-based outflows rather than mitigated by non-cash accounting adjustments or significant accrual-based revenue recognition benefits.

The persistent gap between net income and operating cash flow indicates that the company's accounting losses are not merely paper-based but reflect actual cash depletion. Investors should monitor this trend, as the inability to generate positive operating cash flow despite various accounting treatments suggests a fundamental disconnect between the company's business model and its cash-generating potential.

Persistent Free Cash Flow Deficits

As reported in financial statements, Phunware has failed to achieve positive free cash flow in nine of the last ten quarters, with the most recent figures showing a continued inability to cover operational requirements, highlighting a structural reliance on external financing to sustain its current business trajectory.

The consistent negative FCF trajectory underscores the company's struggle to reach a scale where operational inflows can cover its overhead. This pattern suggests that the business remains in a perpetual state of cash consumption, which may necessitate further capital raises if the current cash buffer is depleted.

Volatile Working Capital Management

Based on the historical cash flow data, Phunware's working capital changes have been highly erratic, swinging from a $3.5 million outflow in 2024Q1 to a $756,000 inflow in 2024Q4, which indicates significant instability in the company's ability to manage its short-term assets and liabilities effectively.

This volatility in working capital suggests that the company's cash cycle is highly sensitive to the timing of specific project-based contracts or hardware inventory movements. Such fluctuations make it difficult to forecast future cash needs and may indicate underlying inefficiencies in the collection of receivables or the management of payables.

Hidden Cash Burn via Compensation

Analysis of the cash flow statements reveals that stock-based compensation has historically served as a significant non-cash add-back, reaching as high as $660,000 in 2024Q2, which effectively obscures the true magnitude of the company's operational cash burn from a pure cash-basis perspective.

While stock-based compensation is a standard non-cash expense, its prevalence in Phunware's financials suggests that the company relies on equity to preserve cash. Investors should be wary of this dynamic, as it dilutes existing shareholders while failing to address the core issue of negative operating cash flow.

PHUN — Frequently Asked Questions

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

How much cash does Phunware, Inc. (PHUN) generate from operations?

Phunware, Inc. (PHUN) generated $-12.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Phunware, Inc.'s free cash flow?

Phunware, Inc. (PHUN) reported negative free cash flow of $12.5M in 2025, indicating capital requirements exceeded cash from operations.

What is Phunware, Inc.'s capital expenditure (CapEx)?

Phunware, Inc. (PHUN) 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.