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SATSaratoga Investment Corp 6.00%
$25.10$406M
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HomeStocksSATCash Flow

Saratoga Investment Corp 6.00% (SAT) Cash Flow Statement

20Y historyFree accessUpdated daily

Cash generation is frequently decoupled from reported earnings, as demonstrated by an erratic OCF/NI ratio that swung to -3.44 in 2026Q4, complicating the firm's ability to sustain its 13.2% dividend yield.

SAT Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricFeb'26Feb'25Feb'24Feb'23Feb'22Feb'21Feb'20Feb'19Feb'18Feb'17Feb'16Feb'15Feb'14Feb'13Feb'12Feb'11Feb'10Feb'09Feb'08Feb'07
Cash from Operations36.84M197.54M-157.21M-130.37M-203.13M-62.35M-15.14M-39.98M-30.78M6.74M-18.64M-36.6M-29.53M-36.81M-22.71M28.28M21.18M36.51M-167.08M0
Operating CF Margin %28.02%209.78%-226.05%-186.64%-262.23%-156.21%-19.34%-105.45%-92.19%24.93%-76.85%-166.33%-161.78%-185.24%-124.69%126.41%-746.13%156.12%-781.28%-
Operating CF Growth %-81.35%225.66%-20.58%35.82%-225.81%-311.67%62.12%-29.9%-556.65%136.15%49.07%-23.95%19.78%-62.09%-180.31%33.53%-42.01%121.85%--
Net Income36.6M28.09M8.93M24.68M45.74M14.78M55.74M18.51M17.68M11.39M11.65M11.01M8.74M14.6M13.28M16.96M-10.46M-21.32M-5.45M-130K
Depreciation & Amortization05.03M03.59M4.42B1.37M1.34M1.19M990.03M829.48M913.77M929.77M903.29M482.31M674.72M397.16M10.16M193.46K502.47K0
Stock-Based Compensation00000000000000000000
Deferred Taxes0000-673.65K00-1.03M000000000000
Other Non-Cash Items-874.34K162.61M-159.99M-151.87M-4.68B-67.98M-81.42M-57.56M-1.04B-835.65M-956.32M-978.42M-953.15M-541.54M-689.37M-390.03M20.01M53.96M-157.16M0
Working Capital Changes1.11M1.81M-6.15M-6.76M10.46M-10.52M9.2M-1.09M587.24K1.53M12.26M1.04M11.59M7.83M-21.34M4.18M1.47M3.67M-4.97M130K
Change in Receivables227.89K2.95M-1.78M-3.5M-7.25B8.52B-2.56B-2.68M253.04M1.19B-300M80.65K1.82B-1.76B-59.51M1.81M0000
Change in Inventory00000000000000000000
Change in Payables708.89K-1.68M-3.66M-419.74K-751.04M727.94M-1.14B0215.46M073.14M493.51K389.53M-269.91M-14.53K-199.37K0-12.88M608.42M0
Cash from Investing-124.87M002.25B-55.08B-78.08B-19.89B-198.66B-41.39B7.03B-41.02B-31.61B-49.47B-50.11B-5.11B22.96B020.93B-172.23B0
Capital Expenditures00000000000000000000
CapEx % of Revenue---0%-0%0%---132.84%98.69%209.96%-0%0%-0%0%-
Acquisitions--------------------
Investments1.11B978.08M1.14B972.59M817.57M554.31M485.63M402.02M342.69M250.53M271.17M223.51M186.28M095.36M80.04M89.37M118.91M188.49M0
Other Investing0-110.64B215.83B0000000000000-15.19B000
Cash from Financing-94.91M-33.32M101.64M173.58M226.09M52.81M-7.5M88.3M22.47M8.31M19.19M35.19M32.67M35.63M13.3M-20.89M-24.18M-31.23M168.16M0
Debt Issued (Net)--------------------
Equity Issued (Net)18.67M32.75M46.86M-10.82M24.29M-3.61M85.9M30.85M7.76M-3.33M-356.79K000015M00108.75M0
Dividends Paid-52.36M-40.75M-32.05M-22.67M-18.16M-11.27M-17M-12.01M-9.01M-6.79M-7.91M-1.43M-2.51M-3.3M-1.97M-1.18M-2.07M-11.77M-9.62M0
Share Repurchases-54.31K0-2.16M-10.82M-2.55M-3.61M000-3.33M-356.79K000000000
Other Financing569.32K2.35M-5.17M-10.68M-10.79M-3.75K-1.95M-2.88M-1.28M-3.23M-1.1M-1.97M-2.82M-1.37M-235.45K-185.14K-103.58K0-8.2M0
Net Change in Cash-182.94M164.22M-55.57M43.21M22.96M-9.54M-22.64M48.32M-8.31M15.05M552.12K-1.41M3.14M-1.18M-9.41M7.38M-3M5.28M1.07M0
Free Cash Flow36.84M197.54M-157.21M-130.37M-203.13M-62.35M-15.14M-39.98M-30.78M6.74M-18.64M-36.6M-29.53M-36.81M-22.71M28.28M21.18M36.51M-167.08M0
FCF Margin %28.02%209.78%-226.05%-186.64%-262.23%-156.21%-19.34%-105.45%-92.19%24.93%-76.85%-166.33%-161.78%-185.24%-124.69%126.41%-746.13%156.12%-781.28%-
FCF Growth %-81.35%225.66%-20.58%35.82%-225.81%-311.67%62.12%-29.9%-556.65%136.15%49.07%-23.95%19.78%-62.09%-180.31%33.53%-42.01%121.85%--
FCF per Share2.3214.20-12.41-10.90-17.73-5.57-1.63-5.67-5.111.17-3.34-6.80-6.00-8.95-6.6111.6019.9544.04-215.26-
FCF Conversion (FCF/Net Income)1.01x7.03x-17.60x-5.28x-4.44x-4.22x-0.27x-2.16x-1.74x0.59x-1.60x-3.32x-3.47x-2.62x-1.71x1.67x-2.02x-1.71x30.65x-
Interest Paid00000000000000003.27M2.63M00
Taxes Paid0000000000000000140.32K88.95K00

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetVulnerable
Cash FlowMixed
Top Statement Risk

Portfolio Valuation and Liquidity

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q4)

Earnings and Cash Flow Disconnect

According to the provided quarterly data, the relationship between net income and operating cash flow is highly erratic, with OCF/NI ratios swinging from -3.44 in 2026Q4 to 29.43 in 2025Q4, indicating that reported earnings are frequently decoupled from actual cash generation within the investment portfolio.

The extreme volatility in the OCF/NI ratio suggests that non-cash valuation adjustments and accruals are heavily influencing the bottom line. Investors should monitor whether this divergence stems from persistent PIK income recognition or significant unrealized gains that fail to materialize into distributable cash.

Unstable Free Cash Flow Generation

As reported in financial statements, SAT's free cash flow trajectory remains inconsistent, fluctuating from a peak of $94.2 million in 2025Q3 to a low of -$19.9 million in 2025Q4, reflecting the lumpy nature of investment exits and the inherent volatility of the firm's underlying asset base.

The lack of a stable FCF trend complicates the assessment of dividend sustainability, as the firm's cash flow appears highly sensitive to transactional outcomes rather than recurring interest income. This pattern warrants further investigation into the reliability of cash inflows from the CLO equity tranches.

Working Capital Volatility Impacts Liquidity

Based on SAT's reported figures, working capital changes have been highly unpredictable, ranging from a $7.2 million inflow in 2026Q1 to a $6.4 million outflow in 2026Q2, which suggests that timing differences in interest collections and portfolio management are creating significant short-term liquidity fluctuations.

These swings in working capital appear to be a primary driver of the firm's inconsistent operating cash flow. The inability to maintain a predictable working capital cycle may indicate challenges in the timing of cash receipts from lower-middle market borrowers.

Dividend Outlays Exceed Cash Generation

Data from recent filings reveals that dividend payments have frequently exceeded free cash flow, such as in 2026Q4 where $14.4 million was distributed against $9.0 million in FCF, raising questions about the long-term reliance on capital recycling or external financing to maintain current payout levels.

The consistent outflow of dividends despite volatile cash generation suggests that the firm may be prioritizing shareholder returns over internal capital retention. This strategy appears to place additional pressure on the balance sheet, especially during periods of negative free cash flow.

SAT — Frequently Asked Questions

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

How much cash does Saratoga Investment Corp 6.00% (SAT) generate from operations?

Saratoga Investment Corp 6.00% (SAT) generated $36.8M in net cash from operating activities in 2026. This reflects the cash generated directly from core business operations.

What is Saratoga Investment Corp 6.00%'s free cash flow?

Saratoga Investment Corp 6.00% (SAT) generated $36.8M in free cash flow in 2026. 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 Saratoga Investment Corp 6.00%'s capital expenditure (CapEx)?

Saratoga Investment Corp 6.00% (SAT) spent $0.0M on capital expenditures in 2026. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.

How does Saratoga Investment Corp 6.00% distribute cash to shareholders?

In 2026, Saratoga Investment Corp 6.00% (SAT) returned $52.4M to shareholders via cash dividends and spent $0.1M on share repurchases. This shows the company's commitment to returning capital to its equity investors.