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TWINTwin Disc, Incorporated
$24.19$349M
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HomeStocksTWINCash Flow

Twin Disc, Incorporated (TWIN) Cash Flow Statement

30Y historyFree accessUpdated daily

Cash generation remains inconsistent, evidenced by an OCF/NI ratio that fluctuated from 0.20 in 2026Q2 to 14.53 in 2026Q1, reflecting significant volatility in working capital management.

TWIN Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJun'25Jun'24Jun'23Jun'22Jun'21Jun'20Jun'19Jun'18Jun'17Jun'16Jun'15Jun'14Jun'13Jun'12Jun'11Jun'10Jun'09Jun'08Jun'07Jun'06Jun'05Jun'04Jun'03Jun'02Jun'01Jun'00Jun'99Jun'98Jun'97Jun'96
Cash from Operations18.79M23.98M33.72M22.9M-8.31M6.53M9.12M-5.46M6.51M3.18M3.39M17.06M25.75M24.48M14.44M13.86M35.12M12.57M19.71M17.49M18.28M16.45M12.24M6.71M13.07M7.38M6.88M9M7M20.5M-4.7M
Operating CF Margin %-7.04%11.42%8.27%-3.42%2.99%3.69%-1.8%2.7%1.89%2.04%6.42%9.76%8.58%4.06%4.47%15.43%4.25%5.94%5.51%7.51%7.53%6.58%3.74%7.29%4.08%3.87%5.35%3.46%10.8%-2.66%
Operating CF Growth %-11.87%-28.88%47.24%375.48%-227.33%-28.41%266.97%-183.87%104.88%-6.28%-80.12%-33.75%5.2%69.45%4.21%-60.53%179.3%-36.2%12.71%-4.33%11.11%34.4%82.41%-48.68%77.06%7.25%-23.5%28.57%-65.85%536.17%-161.84%
Net Income26.6M-1.89M10.99M10.68M10.47M-20.7M-39.57M10.8M9.65M-6.12M-13.01M11.38M3.87M4.25M26.03M18.96M730K11.5M24.25M21.85M14.45M6.91M5.24M-2.37M2.06M6.17M3.77M-1M9.4M7.7M6.6M
Depreciation & Amortization14.93M14.9M9.98M9.36M9.55M11.24M11.93M9.34M6.46M7.02M8.85M10.16M10.66M10.84M10.76M9.9M9.82M9.77M7.88M7.25M5.87M5.68M5.69M5.67M5.71M6.39M6.98M6.5M5.6M5.5M5.2M
Stock-Based Compensation2.42M03.45M3M2.43M2.15M1.16M2.59M2.06M1.61M1.29M696K1.18M615K1.64M6.15M-34K-2.48M1.07M1.07M784K0000000000
Deferred Taxes-23.11M-1.58M-560K-634K-849K8.83M-8.07M6.85M-3.9M-4.25M-12.2M-281K519K-38K7.49M1.72M261K730K2.24M-41K2.76M-1.29M1.31M-1.42M378K-4.68M-284K02.9M1.5M1.6M
Other Non-Cash Items4.07M7.15M-153K-3.93M-3.94M-783K30.13M2.78M175K2.75M8.03M3.5M987K2.4M3.98M374K-439K1.02M250K3.4M585K2.37M223K2.07M46K-2.85M-309K1.4M-600K-200K0
Working Capital Changes-6.24M5.41M10.01M4.43M-25.96M5.78M13.55M-37.81M-7.94M2.16M10.44M-8.4M8.53M6.41M-35.45M-23.25M24.78M-7.97M-15.99M-16.05M-6.17M2.79M-230K2.76M4.88M2.35M-3.27M2.1M-10.3M6M-18.1M
Change in Receivables-2.03M-2.03M9.54M-8.39M-8.4M-7.81M13.13M11.18M-13.77M-5.88M18.42M-7.25M7.08M17.64M-5.98M-13.61M8.18M9.57M-5.33M-5.33M-4.15M0622K0-1.08M672K-2.92M3.9M3.4M1.3M-6.1M
Change in Inventory-9.73M-9.73M6.01M-2.75M-18.55M9.06M6.78M-27.67M-17.46M624K10.06M8.86M6.97M176K-9.56M-17.26M16.34M-1.28M-12.95M-8.5M-6.93M897K-2.58M3.73M3.72M1.48M3.21M3.5M-5.7M2.9M-3.9M
Change in Payables2.41M2.41M-5.17M7.14M-638K4.61M-3.34M-1.01M6.84M6.03M-6.29M914K1.36M-2.46M-13.28M11.84M-191K-10.89M216K216K2.21M0-377K00000000
Cash from Investing-19.09M-32.9M-32.07M-408K5.9M-2.74M-10.12M-66.91M-6.3M-3.04M1.14M-6.84M-7.11M-6.5M-13.91M-12.03M-4.6M-8.88M-14.74M-15.57M-28.48M-11.97M-5.45M-4.39M-2.04M3.08M-2.04M-23.2M-9.1M-4.2M-6M
Capital Expenditures-18.01M-15.16M-8.71M-7.92M-4.73M-4.46M-10.7M-11.98M-6.33M-3.13M-4.21M-9.05M-7.25M-6.58M-13.73M-12.03M-4.46M-8.89M-15M-15.68M-8.38M-12.01M-4.18M-4.41M-2.06M-3.49M-2.13M-23.2M-7.2M-4.7M-4.1M
CapEx % of Revenue4.95%4.45%2.95%2.86%1.95%2.04%4.33%3.96%2.63%1.86%2.53%3.4%2.75%2.31%3.86%3.88%1.96%3.01%4.52%4.94%3.45%5.5%2.25%2.46%1.15%1.93%1.2%13.8%3.55%2.48%2.32%
Acquisitions-662K-17.09M-23.18M7.18M9.96M1.6M500K-55.04M152K217K3.5M000000000-20.33M0-5.08M00000000
Investments-------------------------------
Other Investing-416K-653K-184K333K675K120K80K107K-128K-126K1.86M2.21M137K84K-177K3K-145K20K256K114K240K34K3.81M20K25K6.57M92K0-1.9M500K-1.9M
Cash from Financing-1.51M-965K2.75M-19.51M4.05M-4.32M-1.05M69.16M-2.07M-2.44M-8.06M-9.2M-14.94M-12.41M-3.47M-4.18M-23.19M-3.96M-12.43M-147K15.06M1.59M-3.95M-4.09M-9.9M-9.86M-3.17M12.8M-1.5M-8.9M9.1M
Debt Issued (Net)2.78M2.88M6.49M-18.81M4.75M-3.87M156K38.03M-1.5M-2.19M-5.3M-4.59M-8.75M-5M2.45M-1.4M-19.64M1.13M5.28M1.63M16.46M3.25M-2.3M-2.02M-7.94M-7.86M-857K15M100K-7.2M11M
Equity Issued (Net)-11K-1.26M-1.79M-463K-486K-224K032.21M-422K-140K-190K-313K-2.17M-3.07M-2.42M322K108K-1.7M-15.4M222K813K358K343K-114K0-34K-341K0600K200K0
Dividends Paid-2.3M-2.28M-1.7M-236K-214K-220K0000-2.04M-4.06M-4.06M-4.08M-3.89M-3.41M-3.13M-3.1M-3M-2.4M-2.12M-2.02M-1.99M-1.97M-1.97M-1.97M-1.97M-2.3M-2.2M-1.9M-1.9M
Share Repurchases-11K-1.26M-1.79M-463K-486K-224K00-422K-140K-190K-313K-2.17M-3.07M-2.42M00-1.81M-15.64M-51K-214K-755K0-114K0-34K-343K0-1.3M00
Other Financing-1.98M-306K-254K0-1K0-1.21M-1.08M-143K-109K-529K-231K37K-263K389K315K-523K-285K690K396K-92K0-1K0000100K000
Net Change in Cash-131K-3.96M6.81M742K181K1.65M-1.67M-2.81M-1.2M-1.91M-4.66M-1.82M4.03M5.02M-4.47M1.15M5.76M-1.18M-5.06M3.08M4.81M2.49M3.22M-1.49M1.35M310K1.51M-1M-3.9M7M-1.7M
Free Cash Flow774K8.82M25.01M14.98M-13.04M2.06M-1.58M-17.44M183K45K-823K8.01M18.5M17.89M711K1.83M30.66M3.68M4.71M1.8M9.89M4.44M8.06M2.3M11.01M3.89M4.75M-14.2M-200K15.8M-8.8M
FCF Margin %0.21%2.59%8.47%5.41%-5.37%0.94%-0.64%-5.76%0.08%0.03%-0.49%3.01%7.01%6.27%0.2%0.59%13.47%1.24%1.42%0.57%4.07%2.03%4.33%1.28%6.14%2.15%2.67%-8.45%-0.1%8.32%-4.98%
FCF Growth %-92.57%-64.72%66.95%214.87%-731.83%230.55%90.93%-9630.05%306.67%105.47%-110.27%-56.71%3.41%2416.74%-61.19%-94.02%733.61%-21.89%160.89%-81.75%122.74%-44.9%250.43%-79.11%182.91%-18.08%133.46%-7000%-101.27%279.55%-366.67%
FCF per Share0.050.641.801.08-0.970.16-0.12-1.380.020.00-0.070.711.641.570.060.162.750.330.410.150.830.380.710.200.980.350.42-1.25-0.021.41-0.79
FCF Conversion (FCF/Net Income)0.03x-12.66x3.07x2.21x-0.79x-0.22x-0.23x-0.51x0.68x-0.50x-0.26x1.53x7.07x6.30x0.55x0.74x58.82x1.09x0.81x0.80x1.26x2.38x2.33x-2.83x6.35x1.20x1.82x-9.00x0.74x2.66x-0.71x
Interest Paid2.22M2.22M1.38M2.16M2.25M2.37M1.86M1.91M0300K474K569K989K1.54M1.51M1.52M2.09M2.7M0000000000000
Taxes Paid03.84M1.72M3.59M3.19M3.26M3.48M1.93M027K1.76M5.06M3.69M2.54M13.63M10.45M2.83M7.01M0000000000000

Key Metrics

Growth RegimeExpanding
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Cyclical working capital volatility

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Earnings Quality Lacks Cash Consistency

According to the quarterly cash flow data, the relationship between net income and operating cash flow is highly erratic, with OCF/NI ratios swinging from 0.20 in 2026Q2 to 14.53 in 2026Q1, suggesting that reported earnings are frequently decoupled from actual cash generation capabilities.

The significant variance between net income and operating cash flow indicates that accrual-based accounting adjustments, particularly regarding inventory and receivables, are masking the underlying cash reality. Investors should monitor whether this volatility stems from the lumpy nature of marine project milestones or potential inefficiencies in the cash conversion cycle.

Free Cash Flow Remains Highly Volatile

As reported in financial statements, free cash flow margins have fluctuated wildly between -13.7% and 12.2% over the last ten quarters, reflecting a business model that struggles to generate consistent surplus cash even during periods of revenue expansion in its core industrial segments.

The inability to maintain positive free cash flow consistently suggests that the company's capital-intensive manufacturing footprint requires significant ongoing investment that often outpaces operational inflows. This trajectory implies that the firm remains vulnerable to cyclical downturns where cash outflows could quickly exceed the limited liquidity generated by operations.

Working Capital Swings Obscure Performance

Based on the provided figures, working capital changes have been a primary driver of cash flow volatility, with a massive $11.0M outflow in 2026Q1 followed by a $6.6M inflow in 2025Q4, highlighting the significant impact of inventory and receivable management on the firm's liquidity.

These dramatic swings in working capital suggest that the company is highly sensitive to the timing of large-scale marine and energy project deliveries. Such fluctuations warrant further investigation into whether the firm is effectively managing its supply chain or if it is being forced to carry excessive inventory to mitigate lead-time risks.

Capital Intensity Limits Cash Flexibility

As evidenced by the quarterly data, capital expenditures have consistently consumed between 1.3% and 8.0% of revenue, indicating that the firm must maintain a steady level of investment in its specialized manufacturing assets to remain competitive in the high-complexity marine propulsion market.

The persistent nature of these capital outlays suggests that the company is locked into a high-maintenance cycle to support its proprietary transmission technology. This capital intensity limits the firm's ability to pivot toward higher-margin digital solutions without further straining its already thin cash reserves.

TWIN — Frequently Asked Questions

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

How much cash does Twin Disc, Incorporated (TWIN) generate from operations?

Twin Disc, Incorporated (TWIN) generated $24.0M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Twin Disc, Incorporated's free cash flow?

Twin Disc, Incorporated (TWIN) generated $8.8M 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 Twin Disc, Incorporated's capital expenditure (CapEx)?

Twin Disc, Incorporated (TWIN) spent $15.2M 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 Twin Disc, Incorporated distribute cash to shareholders?

In 2025, Twin Disc, Incorporated (TWIN) returned $2.3M to shareholders via cash dividends and spent $1.3M on share repurchases. This shows the company's commitment to returning capital to its equity investors.