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SMSISmith Micro Software, Inc.
$2.81$12M
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HomeStocksSMSICash Flow

Smith Micro Software, Inc. (SMSI) Cash Flow Statement

30Y historyFree accessUpdated daily

Operational sustainability is under pressure as evidenced by deeply negative free cash flow margins, which reached -88.9% in 2026Q1, signaling an ongoing reliance on external capital to fund operations.

SMSI 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'97Dec'96
Cash from Operations-10.34M-7.19M-14.29M-6.97M-19.26M-12.92M7.92M9.99M-2.87M-7.42M-11.5M-55K-6.85M-16.57M-12.8M-13.55M24.74M18.48M16.45M18.26M14.75M2.46M3.02M-767K426K-2.85M-2.51M-3.2M-900K100K-300K
Operating CF Margin %--41.43%-69.55%-17.06%-39.7%-22.11%15.45%23.04%-10.93%-32.29%-40.74%-0.14%-18.52%-38.84%-29.55%-23.45%18.96%17.22%16.71%24.88%27.08%12.16%22.66%-10.63%5.97%-26.49%-18.26%-29.91%-9.47%0.85%-1.36%
Operating CF Growth %-377.54%49.68%-105%63.8%-49.13%-263%-20.66%447.53%61.26%35.5%-20814.55%99.2%58.68%-29.43%5.48%-154.75%33.92%12.33%-9.9%23.77%498.62%-18.36%493.48%-280.05%114.94%-13.68%21.63%-255.56%-1000%133.33%-106.67%
Net Income-28.05M-29.33M-48.7M-24.4M-29.28M-31.04M4.17M10.72M-2.74M-6.66M-15.34M-2.6M-11.8M-27.95M-25.46M-159.61M12.35M4.75M-732K3.16M8.96M4.72M3.44M-923K-688K-6.13M-3.15M-6.1M-2M-1.6M-1.5M
Depreciation & Amortization5.29M5.4M6.3M7.39M7.56M9.34M4.69M1.34M779K922K1.38M1.9M2.93M4.01M4.43M10.18M11.78M10.54M8.45M3.2M2.1M901K146K410K605K1.25M1.11M900K700K700K500K
Stock-Based Compensation3.11M3.61M4.5M4.83M4.95M4.85M01.49M935K1.17M1.53M2.16M3.65M3.53M3.95M6.53M9.5M8.72M-72K12.37M4.66M0000000000
Deferred Taxes0-128K-40K-10K61K58K153K97K213K-585K-137K0-2K806K1.28M0-1.54M-871K2M5.31M-8.38M000000800K-200K100K-600K
Other Non-Cash Items10.03M9.84M23.11M5.59M-197K13.92M2.31M815K1.16M917K19K75K471K1.01M-1.21M116.71M1.08M2.66M13.58M-3.2M10.04M694K180K132K486K1.41M71K-100K-200K-400K-100K
Working Capital Changes-727K3.42M524K-388K-2.35M-10.04M-3.4M-4.48M-3.22M-3.18M1.05M-1.59M-2.1M2.02M4.21M12.64M-8.42M-7.33M-6.78M-2.59M-2.63M-3.85M-753K-386K23K607K-536K2M800K1.3M-5.1M
Change in Receivables439K3.9M2.19M2.59M85K7.94M-1.27M-3.81M-1.9M-365K3.37M40K-1M660K-1.47M20.04M-6.52M-6M1.17M574K468K573K112K132K486K000000
Change in Inventory0000016.31M00-197K154K16K10K-54K-67K60K-97K-167K-372K473K-734K-327K-246K-25K23K250K43K164K200K-100K0-100K
Change in Payables-1.3M-736K-1.93M-2.83M-2.57M-16.31M-1.93M0-1.08M-2.95M-1.97M-1.36M-2.19M-13.03M-29.14M-60.02M-949K-59.66M-784K1.67M1.16M978K732K-157K-1.8M000000
Cash from Investing1.19M1.2M178K132K115K-57.5M-14.68M-5.26M-173K-77K1.09M-1.32M-18K9.43M24.87M2.74M-30.26M-20.4M-90.23M-36.2M-2.59M-11.04M-102K-39K-23K-101K-750K-1.4M-800K-200K-2.5M
Capital Expenditures-95K-88K-20K-4K-49K-830K-1.32M-1.66M-173K-77K-500K-124K-216K-829K-322K-13.43M-6.31M-4.81M-4.04M-2.22M-362K-142K-102K-39K-23K-101K-583K-1.4M-200K-200K-300K
CapEx % of Revenue0.56%0.51%0.1%0.01%0.1%1.42%2.58%3.83%0.66%0.34%1.77%0.31%0.58%1.94%0.74%23.25%4.84%4.48%4.1%3.03%0.66%0.7%0.77%0.54%0.32%0.94%4.24%13.08%2.11%1.71%1.36%
Acquisitions300K1.29M000-56.87M-13.5M-3.97M00-2.48M00000-532K-6.91M-63.62M-33.97M-2.22M-10.9M0000-94K0000
Investments-------------------------------
Other Investing987K0198K136K164K192K367K370K00-985K-1.2M198K10.26M25.2M16.17M-5.84M-4.79M385K-31.7M0-10.9M0000-73K0-600K0-2.2M
Cash from Financing8.61M4.68M9.8M-60K17.09M60.74M4.24M11.38M13M7.47M3.82M32K5.27M36K-671K425K8.8M2.54M201K12.92M59.19M21.16M2M901K-2K0732K500K00-1.8M
Debt Issued (Net)4.11M1.33M-44K-55K263K000-3.2M3M3.81M0000000000000000-100K00-1.9M
Equity Issued (Net)966K3.35M9.84M03M59.71M4.24M-14K00005.24M0-753K000129K9.15M59.19M21.16M2M901K-2K0732K600K00200K
Dividends Paid0000000-119K-404K0000000000000000000000
Share Repurchases0000000-14K000000-753K00000000-13K-5K000000
Other Financing3.54M2K5K-5K13.83M1.03M011.52M16.61M4.47M13K32K27K36K82K425K8.8M2.54M72K3.77M0000000000-100K
Net Change in Cash-546K-1.31M-4.32M-6.9M-2.05M-9.68M-2.51M16.11M9.95M-24K-6.59M-1.35M-1.6M-7.11M11.4M-10.38M3.28M611K-73.58M-5.01M71.35M12.58M4.91M95K401K-2.95M-2.53M-4M-1.7M-100K-4.6M
Free Cash Flow-10.43M-7.28M-14.31M-6.98M-19.31M-13.75M6.6M8.33M-3.05M-7.5M-12M-179K-7.07M-17.4M-13.13M-26.98M18.43M13.67M12.41M16.03M14.39M2.32M2.92M-806K403K-2.95M-3.09M-4.6M-1.1M-100K-600K
FCF Margin %-61.47%-41.93%-69.64%-17.07%-39.8%-23.53%12.87%19.22%-11.59%-32.63%-42.51%-0.45%-19.11%-40.78%-30.3%-46.7%14.12%12.74%12.61%21.85%26.41%11.46%21.9%-11.17%5.65%-27.43%-22.5%-42.99%-11.58%-0.85%-2.71%
FCF Growth %23.17%49.14%-105.17%63.87%-40.48%-308.24%-20.75%373.35%59.35%37.55%-6605.59%97.47%59.4%-32.57%51.34%-246.36%34.86%10.13%-22.59%11.43%519.64%-20.37%461.79%-300%113.65%4.5%32.8%-318.18%-1000%83.33%-114.63%
FCF per Share-2.03-1.77-5.79-4.30-13.94-10.736.179.01-5.46-22.23-40.17-0.62-27.81-75.29-7.32-15.1510.658.318.0110.3411.362.043.17-0.980.50-3.64-3.87-5.95-1.46-0.13-0.80
FCF Conversion (FCF/Net Income)0.37x0.24x0.29x0.29x0.66x0.42x1.90x0.93x1.05x1.11x0.75x0.02x0.58x0.59x0.50x0.08x2.00x3.89x-22.47x5.78x1.65x0.52x0.88x0.83x-0.62x0.47x0.79x0.52x0.45x-0.06x0.20x
Interest Paid00000000386K662K21K00000000000000000000
Taxes Paid0000253K84K0104K2K15K27K17K75K165K257K700K5.78M6.61M1.31M000000000000

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Imminent liquidity and solvency

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Disconnect Masks Cash Burn

According to quarterly financial data, the OCF/NI ratio has fluctuated wildly, with the most recent period showing an OCF/NI of 0.96, which obscures the underlying reality that both net income and operating cash flow remain consistently negative across the entire ten-quarter observation window.

The wide variance in the relationship between net income and operating cash flow suggests that non-cash charges and working capital swings are significantly distorting the reported bottom line. Investors should monitor this divergence, as it indicates that the company's accounting earnings are not providing a reliable proxy for the actual cash depletion occurring within the business.

Persistent Negative Free Cash Flow

As reported in recent financial statements, Smith Micro's free cash flow margins have remained deeply negative, reaching as low as -99.2% in 2024Q4, which highlights a structural inability to generate self-sustaining cash flow from its current carrier-integrated software operations.

The consistent failure to achieve positive free cash flow suggests that the company's business model is currently incapable of covering its operating expenses, let alone funding future growth. This trajectory implies that the firm remains entirely dependent on external financing to maintain its ongoing software development and carrier support obligations.

Volatile Working Capital Obscures Trends

Based on reported figures, working capital changes have been highly erratic, swinging from a $3.2 million inflow in 2024Q1 to a $2.9 million outflow in 2024Q4, which suggests that the company's cash position is highly sensitive to the timing of carrier payments and internal accrual management.

These significant fluctuations in working capital may indicate challenges in managing accounts receivable or timing payments to vendors, which complicates the predictability of cash flow. Such volatility warrants further investigation into whether the company is pulling forward cash collections to mitigate its immediate liquidity constraints.

SBC and D&A Masking Reality

Data from recent filings reveals that stock-based compensation and depreciation and amortization consistently add back millions to the cash flow statement, effectively masking the severity of the company's underlying operational cash burn during periods of significant net losses.

While these non-cash adjustments are standard, their magnitude relative to the company's dwindling cash reserves suggests that the reported operating cash flow is significantly more optimistic than the actual cash-neutral performance of the business. Investors should be wary of relying on adjusted metrics that exclude these recurring costs, as they are essential to the company's ongoing operations.

SMSI — Frequently Asked Questions

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

How much cash does Smith Micro Software, Inc. (SMSI) generate from operations?

Smith Micro Software, Inc. (SMSI) generated $-7.2M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Smith Micro Software, Inc.'s free cash flow?

Smith Micro Software, Inc. (SMSI) reported negative free cash flow of $7.3M in 2025, indicating capital requirements exceeded cash from operations.

What is Smith Micro Software, Inc.'s capital expenditure (CapEx)?

Smith Micro Software, Inc. (SMSI) spent $0.1M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.