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SNDSmart Sand, Inc.
$5.02$216M
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HomeStocksSNDCash Flow

Smart Sand, Inc. (SND) Cash Flow Statement

12Y historyFree accessUpdated daily

Cash generation is highly unpredictable, with free cash flow margins swinging from a peak of 23.7% in 2025Q4 to a low of -15.4% in 2023Q4, complicating long-term capital allocation.

SND Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14
Cash from Operations38.44M44.12M17.86M30.99M5.42M32.44M25.54M44.63M50.91M15.63M26.7M30.7M22.14M
Operating CF Margin %-13.36%5.74%10.47%2.12%25.61%20.88%19.15%23.96%11.39%45.08%64.37%32.47%
Operating CF Growth %2074.26%146.95%-42.36%471.79%-83.29%27%-42.77%-12.33%225.76%-41.47%-13.03%38.7%-
Net Income21.72M1.34M2.99M4.65M-703K-50.67M37.95M31.62M18.69M21.53M10.38M4.99M7.56M
Depreciation & Amortization22.88M795K29.73M28.27M27.28M26.1M22.92M27.82M18.16M525K384K388K160K
Stock-Based Compensation2.78M3.7M3.24M3.53M3.21M3.19M3.87M2.95M3.01M2.01M1.43M792K418K
Deferred Taxes-22.77M-5.13M-2.78M-6.14M-4.2M-10.55M-2.57M6.12M4.66M-1.8M539K3.7M8.38M
Other Non-Cash Items7.7M29.01M2.64M2.09M-3K22.61M-35.06M10.9M13.71M8.11M13.08M11.9M12.49M
Working Capital Changes5.97M14.4M-17.95M-1.41M-20.17M41.76M-1.57M-34.78M-7.31M-14.74M894K8.93M-6.87M
Change in Receivables2.31M15.73M-20.5M10.03M-16.46M30.89M-6.08M-38.01M4.46M-18.04M-3.32M4.4M-4.37M
Change in Inventory-2.14M-6.04M1.78M-6.64M-5.16M1.94M4.74M-1.02M-7.34M4.41M-1.36M-2.46M316K
Change in Payables-1.17M-6.76M53K1.97M5.24M4.51M-370K-4.68M-2.27M9.36M761K-137K759K
Cash from Investing-9.52M-10.86M-6.92M-22.9M-18.21M-11.14M-8.56M-25.43M-125.99M-51.15M-2.47M-29.38M-30.89M
Capital Expenditures-10.26M-11.6M-7.01M-23.03M-12.73M-11.22M-8.62M-25.52M-96.09M-51.16M-2.52M-29.38M-30.89M
CapEx % of Revenue2.87%3.51%2.25%7.78%4.98%8.86%7.05%10.95%45.23%37.29%4.25%61.59%45.31%
Acquisitions0000-6.55M000-29.92M14K49K00
Investments-------------
Other Investing739K740K89K129K1.07M78K61K100K22K14K49K00
Cash from Financing-14.57M-12.26M-15.46M-7.53M-7.29M-7.43M-7.9M-18.04M41.32M23.21M19.41M1.77M7.43M
Debt Issued (Net)-3.87M-3.64M-8.73M-2.83M-7.44M-6.89M-6.47M-13.71M43.77M-635K-65.99M2.31M8.1M
Equity Issued (Net)-4.75M-2.68M-422K-4.75M99K-359K-1.09M-69K-2.17M26.12M97.62M-121K-40M
Dividends Paid-5.94M-5.95M-3.9M0000000-4K-5K-5K
Share Repurchases-4.79M-2.72M-422K-4.75M-540K-401K-1.16M-140K-2.17M-127K-420K-121K-40M
Other Financing-11K0-2.41M56K52K-180K-330K-4.26M-281K-2.28M-12.22M-415K39.34M
Net Change in Cash14.35M21M-4.52M562K-20.08M13.86M9.09M1.17M-33.76M-12.31M43.64M3.09M-1.32M
Free Cash Flow28.18M32.52M10.85M7.96M-7.31M21.22M16.92M19.11M-45.18M-35.53M24.18M1.33M-8.75M
FCF Margin %7.88%9.85%3.49%2.69%-2.86%16.75%13.83%8.2%-21.26%-25.9%40.83%2.78%-12.84%
FCF Growth %30.74%199.62%36.36%208.88%-134.46%25.39%-11.44%142.29%-27.15%-246.93%1721.08%115.18%-
FCF per Share0.720.820.280.20-0.170.510.420.47-1.12-0.880.980.04-0.40
FCF Conversion (FCF/Net Income)1.30x32.80x5.97x6.67x-7.71x-0.64x0.67x1.41x2.72x0.73x2.57x6.15x2.93x
Interest Paid001.41M1.12M1.24M1.55M1.77M2.83M1.66M251K3.37M2.27M2.78M
Taxes Paid000211K187K209K635K207K666K7.66M933K1.09M3.54M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

High fixed cost sensitivity

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Obscured by Volatility

As reported in recent financial statements, the relationship between net income and operating cash flow is highly erratic, with OCF/NI ratios swinging from -59.29 in 2024Q3 to 18.99 in 2025Q4, indicating that accounting earnings are poor proxies for the company's actual cash-generating capacity.

The extreme divergence between net income and operating cash flow suggests that non-cash items and working capital fluctuations are masking the underlying cash reality. Investors should monitor this disconnect, as it implies that reported profitability may not be translating into sustainable liquidity for the business.

Free Cash Flow Volatility Persists

Based on the company's reported figures, free cash flow margins have fluctuated wildly, ranging from a peak of 23.7% in 2025Q4 to a low of -15.4% in 2023Q4, reflecting the company's inability to maintain consistent cash generation amidst shifting operational demands and market conditions.

The inconsistency in FCF trajectory suggests that the business model remains highly sensitive to volume cycles and pricing pressures. This volatility warrants further investigation into whether the company can achieve a stable, positive FCF profile without relying on favorable working capital swings.

Working Capital Swings Drive Liquidity

According to quarterly filings, working capital changes have been a primary driver of cash flow, with a significant $14.9 million inflow in 2025Q4 contrasting with a $13.2 million outflow in 2025Q2, highlighting the company's reliance on timing differences to manage its immediate cash position.

These large, periodic swings in working capital suggest that the company's cash flow is heavily influenced by the timing of collections and inventory management rather than core operational efficiency. Such reliance on working capital movements may indicate a lack of structural cash flow stability.

Capital Intensity Remains Relatively Controlled

As indicated by the financial data, the company has maintained a disciplined approach to capital expenditure, with CapEx/Revenue ratios generally hovering between 1.8% and 3.6%, excluding the outlier of 11.1% in 2023Q4, suggesting a focus on preserving cash during periods of market uncertainty.

The relatively low capital intensity appears to be a defensive measure, though it may also limit the company's ability to modernize its logistics infrastructure or expand its SmartSystems footprint. Analysts should monitor whether this level of investment is sufficient to maintain the long-term competitiveness of its mining and rail assets.

Capital Allocation Prioritizes Defensive Flexibility

Based on reported figures, the company has utilized its limited cash flow to fund modest share repurchases and dividends, with $2.7 million allocated to buybacks in 2026Q1, reflecting a management strategy that prioritizes returning capital despite the lack of consistent, robust operating cash flow.

The decision to return capital while operating margins remain strained suggests a management focus on shareholder sentiment, yet this may limit the resources available for strategic growth. Investors should monitor whether these outflows are sustainable if the current volatility in cash generation continues to persist.

SND — Frequently Asked Questions

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

How much cash does Smart Sand, Inc. (SND) generate from operations?

Smart Sand, Inc. (SND) generated $44.1M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Smart Sand, Inc.'s free cash flow?

Smart Sand, Inc. (SND) generated $32.5M 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 Smart Sand, Inc.'s capital expenditure (CapEx)?

Smart Sand, Inc. (SND) spent $11.6M 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 Smart Sand, Inc. distribute cash to shareholders?

In 2025, Smart Sand, Inc. (SND) returned $5.9M to shareholders via cash dividends and spent $2.7M on share repurchases. This shows the company's commitment to returning capital to its equity investors.