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SPWHSportsman's Warehouse Holdings, Inc.
$1.35$53M
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HomeStocksSPWHCash Flow

Sportsman's Warehouse Holdings, Inc. (SPWH) Cash Flow Statement

15Y historyFree accessUpdated daily

Cash flow volatility remains extreme, highlighted by a $59.6 million free cash flow burn in 2026Q1, largely driven by a $43.6 million negative shift in working capital.

SPWH Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJan'26Jan'25Jan'24Jan'23Jan'22Jan'21Jan'20Jan'19Jan'18Jan'17Jan'16Jan'15Jan'14Jan'13Jan'12
Cash from Operations36.19M31.33M34.15M52.27M46.79M-21.63M238.82M77.87M32.17M30.77M15.48M35.66M20.47M34K61.9M15.05M
Operating CF Margin %-2.59%2.85%4.06%3.34%-1.44%16.45%8.78%3.79%3.8%1.98%4.89%3.1%0.01%11.75%4%
Operating CF Growth %599.53%-8.27%-34.66%11.69%316.38%-109.06%206.7%142.02%4.54%98.78%-56.59%74.19%60114.71%-99.95%311.15%-
Net Income-50.66M-50.06M-33.06M-29M40.52M108.47M91.38M20.21M23.75M17.74M29.67M27.77M13.78M21.75M28.07M33.69M
Depreciation & Amortization37.87M39.1M40.5M56.11M31.78M26.23M21.83M19.32M18.25M17.71M13.97M11.57M9.15M13.23M3.43M3.82M
Stock-Based Compensation3.05M3.06M4.23M4.45M4.67M3.33M3.3M2.1M2.83M2.29M3.19M2.26M3.29M365K00
Deferred Taxes408K-946K1.45M-10.05M3.77M5.34M-919K710K714K502K167K3.06M-46K2.17M1.29M-11.74M
Other Non-Cash Items29.89M18.58M9.29M-60K28.77M31.79M24.43M27.04M2.64M9.32M6.98M1.69M11.89M320K3.98M790K
Working Capital Changes15.63M21.59M11.74M30.81M-62.7M-196.78M98.8M8.48M-16.01M-16.79M-38.49M-10.69M-17.6M-37.8M25.12M-11.5M
Change in Receivables1.29M-1.98M-290K-67K-116K-1.36M323K-655K70K92K58K-44K-12K1.05M53K-32K
Change in Inventory25.12M29.1M12.75M44.42M-12.57M-143.13M39.94M20.25M-6.01M-24.3M-28.5M-31.89M-24.57M-28.34M6.95M-18.11M
Change in Payables-11.69M-19.64M8M1.79M-1.51M-20.38M37.81M12.71M-11.73M7.54M-15.53M18.2M836K1.33M7.35M5.63M
Cash from Investing-22.86M-22.43M-14.48M-79.89M-60.59M-53.45M-26.23M-49.06M-16.25M-32.14M-27.49M-14.95M-30.17M-68.06M38.34M-6.64M
Capital Expenditures-22.87M-22.44M-14.56M-79.89M-63.51M-53.45M-19.75M-30.37M-18.2M-41.17M-39.42M-33.96M-30.17M-20.42M-6.86M-6.65M
CapEx % of Revenue1.88%1.86%1.22%6.2%4.54%3.55%1.36%3.43%2.14%5.08%5.05%4.65%4.57%3.17%1.3%1.77%
Acquisitions-3K00000-6.47M-28.54M1.94M9.04M11.92M19.01M0-47.77M00
Investments----------------
Other Investing11K11K76K02.92M009.84M1.94M9.04M11.92M19.01M0124K45.2M10K
Cash from Financing-14.83M-10.07M-19.98M28.38M-40.84M66.57M-148.75M-28.66M-16.14M1.22M11.81M-20.35M10.09M32.86M-63.97M-9.73M
Debt Issued (Net)-6.92M-7.2M-26.39M38.54M21.45M66.05M-146.08M-28.7M-14.46M-2.58M12.61M-18.24M-61.38M141.13M60.05M-9.67M
Equity Issued (Net)0209K304K-2.75M-64.75M-2.29M580K-369K-703K-635K-1.23M-1.04M-993K-302K0227K
Dividends Paid0000000000000-101.06M-120.25M0
Share Repurchases0209K304K-2.75M-64.75M-2.29M403K-369K-703K-635K-1.23M-1.04M-993K-302K00
Other Financing-7.91M-3.08M6.11M-7.41M2.46M2.81M-3.25M403K-980K4.43M433K-837K72.46M-6.9M-3.77M-283K
Net Change in Cash-1.51M-1.17M-309K752K-54.63M-8.51M63.84M138K-222K-142K-198K358K397K-35.16M36.27M-1.31M
Free Cash Flow13.32M8.88M19.59M-27.63M-16.72M-75.08M219.06M47.49M13.98M-10.4M-23.93M1.71M-9.69M-20.38M55.04M8.4M
FCF Margin %1.1%0.73%1.64%-2.15%-1.19%-4.98%15.09%5.36%1.65%-1.28%-3.07%0.23%-1.47%-3.17%10.45%2.23%
FCF Growth %305.11%-54.66%170.91%-65.27%77.73%-134.27%361.24%239.78%234.44%56.56%-1503.81%117.59%52.44%-137.03%554.96%-
FCF per Share0.340.230.52-0.74-0.41-1.694.931.090.33-0.24-0.560.04-0.24-0.491.330.20
FCF Conversion (FCF/Net Income)-0.26x-0.63x-1.03x-1.80x1.15x-0.20x2.61x3.85x1.35x1.73x0.52x1.28x1.49x0.00x2.20x0.45x
Interest Paid5.99M011.46M12.09M3.4M1.38M3.51M7.95M13.24M13.53M11.96M16.41M16.41M18.98M3.99M4.96M
Taxes Paid-676K0411K1.65M18.15M25.84M25.3M7.29M7.09M12.84M18.44M10.33M10.33M23.09M8.88M43K

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity and working capital

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality Severely Disconnected

According to the provided cash flow statements, SPWH exhibits a persistent disconnect between net income and operating cash flow, with the company reporting a negative $55.4 million in operating cash flow against a $21.8 million net loss during the most recent 2026Q1 reporting period.

The wide variance between net income and operating cash flow suggests that accruals and working capital swings are masking the underlying cash-generative capacity of the business. Investors should monitor this divergence, as it indicates that reported earnings are not being supported by actual cash inflows, potentially pointing to aggressive revenue recognition or inefficient collection cycles.

Free Cash Flow Volatility Persists

As reported in financial statements, SPWH's free cash flow trajectory remains highly erratic, swinging from a positive $98.1 million in 2025Q4 to a negative $59.6 million in 2026Q1, reflecting the company's extreme sensitivity to seasonal inventory cycles and fluctuating consumer demand patterns.

The inability to maintain positive free cash flow outside of peak holiday periods suggests that the current business model is structurally dependent on seasonal working capital releases. This volatility warrants further investigation into whether the company can achieve sustainable cash generation without relying on periodic inventory liquidations.

Inventory Management Drives Cash Burn

Based on the company's historical filings, working capital changes have been the primary driver of cash flow volatility, with a $43.6 million cash outflow in 2026Q1 alone, highlighting the difficulty in balancing inventory levels with the company's specialized retail footprint and seasonal demand.

The significant cash outflows associated with working capital changes suggest that inventory management is currently a major drain on liquidity. If the company cannot optimize its inventory turnover, it may continue to face liquidity constraints that limit its ability to fund operations without external financing.

Capital Intensity Remains Under Pressure

Data from recent financial disclosures indicates that while capital expenditures remain relatively modest, ranging between 1.0% and 2.5% of revenue, the company's inability to generate sufficient operating cash flow makes even these maintenance-level investments a potential burden on the firm's limited liquidity.

The capital intensity appears low, yet the lack of internal cash generation means that even routine store maintenance and technology upgrades are effectively funded by debt or credit facilities. This reliance on external financing for basic capital needs suggests a vulnerable financial position that requires close monitoring by stakeholders.

SPWH — Frequently Asked Questions

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

How much cash does Sportsman's Warehouse Holdings, Inc. (SPWH) generate from operations?

Sportsman's Warehouse Holdings, Inc. (SPWH) generated $31.3M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Sportsman's Warehouse Holdings, Inc.'s free cash flow?

Sportsman's Warehouse Holdings, Inc. (SPWH) generated $8.9M 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 Sportsman's Warehouse Holdings, Inc.'s capital expenditure (CapEx)?

Sportsman's Warehouse Holdings, Inc. (SPWH) spent $22.4M 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 Sportsman's Warehouse Holdings, Inc. distribute cash to shareholders?

In 2025, Sportsman's Warehouse Holdings, Inc. (SPWH) spent $0.2M on share repurchases. This shows the company's commitment to returning capital to its equity investors.