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TOROToro Corp.
$4.84$95M
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HomeStocksTOROCash Flow

Toro Corp. (TORO) Cash Flow Statement

5Y historyFree accessUpdated daily

Cash flow generation remains highly volatile and decoupled from earnings, highlighted by a massive $81.6 million free cash flow outflow in 2025Q3 driven by lumpy, non-recurring capital allocation events.

TORO Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21
Cash from Operations-9.79M-6.25M14.56M56.13M41.54M-4.42M
Operating CF Margin %--29.64%65.03%251.64%265.63%-15.09%
Operating CF Growth %-336.85%-142.9%-74.05%35.12%1040.83%-
Net Income4.88M5.61M5.51M140.64M49.93M-1.43M
Depreciation & Amortization5.42M4.93M4.9M7.39M7.29M3.83M
Stock-Based Compensation2.84M3.59M5.31M1.27M00
Deferred Taxes000000
Other Non-Cash Items353.95K-4.47M2.39M-99.95M-2.84M94.79K
Working Capital Changes-23.47M-15.92M-3.55M6.77M-12.85M-6.91M
Change in Receivables-720.61K-726.95K961.65K7.01M-6.78M-4.1M
Change in Inventory-105.69K-81.35K-22.27K633.01K2.24M-3.14M
Change in Payables-8.12K526.46K-978.03K1.61M1.3M47.83K
Cash from Investing16.17M67.79M-122.57M50.71M11.79M-111.29M
Capital Expenditures-84.18M-66.77M-119.3K-72.24M-852.6K-111.29M
CapEx % of Revenue391.44%316.71%0.53%323.87%5.45%380.29%
Acquisitions44.4M00012.64M0
Investments------
Other Investing64.57M78.36M-117.53M122.94M00
Cash from Financing-22.49M-11.31M-10.39M6.27M-16.51M121.37M
Debt Issued (Net)000-7.99M-3.05M16.3M
Equity Issued (Net)-365.74K-343.38K-3.73M17.6M-14.15M124.65M
Dividends Paid-10.81M-1.4M-1.4M-851.67K00
Share Repurchases-365.74K-343.38K-3.73M-1.05M00
Other Financing-11.31M-9.57M-5.26M-2.48M686.15K-19.59M
Net Change in Cash-14.13M50.22M-118.39M113.11M36.82M5.66M
Free Cash Flow-87.8M-73.02M14.44M-16.11M40.69M-115.7M
FCF Margin %-408.27%-346.35%64.5%-72.23%260.18%-395.37%
FCF Growth %-793.92%-605.52%189.65%-139.6%135.16%-
FCF per Share-4.82-4.080.83-0.874.30-12.23
FCF Conversion (FCF/Net Income)-18.01x-1.05x0.58x0.40x0.83x3.09x
Interest Paid000000
Taxes Paid000000

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetHealthy
Cash FlowBurning
Top Statement Risk

Operational cash flow insolvency

Earnings Quality Lacks Cash Support

As reported in financial statements, Toro Corp. exhibits a profound disconnect between net income and operating cash flow, with the OCF/NI ratio swinging from 8.01 in 2026Q1 to a negative -9.41 in 2025Q2, signaling that reported earnings are largely decoupled from actual cash generation.

The extreme volatility in the OCF/NI ratio suggests that net income is heavily influenced by non-cash accounting adjustments or non-operating gains rather than core shipping activities. Investors should monitor this divergence, as it implies that the company's reported profitability may not be sustainable or representative of the underlying fleet's ability to generate liquidity.

Volatile Free Cash Flow Profile

Based on Toro's reported figures, free cash flow has demonstrated erratic swings, ranging from a positive $8.3 million in 2024Q1 to a significant outflow of $81.6 million in 2025Q3, reflecting a business model that is highly sensitive to vessel transaction timing rather than operational consistency.

The FCF trajectory appears to be driven more by capital recycling and asset sales than by recurring charter revenue. This pattern suggests that the company's cash position is vulnerable to market-driven asset price fluctuations, which may complicate long-term financial planning for stakeholders.

Capital Intensity Masks Asset Turnover

According to recent SEC filings, Toro's capital expenditure patterns are highly irregular, with CapEx/Revenue ratios spiking as high as 152% in 2025Q2, which indicates that the company is not merely maintaining its fleet but is actively engaged in significant, lumpy capital allocation events.

The lack of consistent maintenance CapEx suggests that the company may be deferring necessary fleet upgrades or that the fleet is being managed for near-term liquidity rather than long-term operational longevity. This capital intensity warrants further investigation into whether these expenditures are truly growth-oriented or simply reactive to vessel market conditions.

Working Capital Volatility Impacts Liquidity

As indicated by the provided financial data, working capital changes have been highly unstable, with swings from a $2.3 million inflow in 2025Q1 to a $17.6 million outflow in 2025Q2, highlighting the operational friction inherent in the company's current spot-market-exposed business model.

These fluctuations suggest that the company struggles to manage the timing of receivables and payables effectively, which may exacerbate the pressure on its already thin operating margins. The instability in working capital appears to be a direct consequence of the company's reliance on transactional, short-term shipping contracts.

Capital Allocation Prioritizes Asset Recycling

Based on reported figures, Toro has utilized its cash reserves for significant vessel acquisitions and divestments, such as the $44.4 million net acquisition inflow in 2025Q3, while maintaining relatively modest dividend payments, suggesting a strategy focused on opportunistic asset play rather than direct shareholder returns.

The company's capital deployment strategy appears to prioritize the accumulation and rotation of vessel assets over consistent dividend distributions. This approach may indicate that management views the current market environment as a period for asset accumulation, though it leaves shareholders exposed to the risks of market timing.

TORO — Frequently Asked Questions

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

How much cash does Toro Corp. (TORO) generate from operations?

Toro Corp. (TORO) generated $-6.2M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Toro Corp.'s free cash flow?

Toro Corp. (TORO) reported negative free cash flow of $73.0M in 2025, indicating capital requirements exceeded cash from operations.

What is Toro Corp.'s capital expenditure (CapEx)?

Toro Corp. (TORO) spent $66.8M 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 Toro Corp. distribute cash to shareholders?

In 2025, Toro Corp. (TORO) returned $1.4M to shareholders via cash dividends and spent $0.3M on share repurchases. This shows the company's commitment to returning capital to its equity investors.