ECDA · As filed with the SEC

ECD Automotive Design cash flow statement, by quarter

The statement as ECD Automotive Design presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

Unaudited Condensed Consolidated Statements of Cash Flows · USD

USD	Q3 2025^† 3 months ended Sep 30, 2025	Q2 2025^† 3 months ended Jun 30, 2025	Q1 2025 3 months ended Mar 31, 2025	Q4 2024^† 3 months ended Dec 31, 2024
Cash flows from operating activities:
Net Income (Loss) Attributable to Parent	2,232,855^†	(4,270,294)^†	(2,750,317)	(3,312,576)^†
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Depreciation and amortization expense	—	25,757^†	25,364	24,429^†
Change in fair value of warrant liabilities	27,636^†	(42,744)^†	(476,583)	—
Change in fair value of conversion option liabilities	—	(88,510)^†	(272,479)	—
Noncash lease expense	—	—	92,776	—
Income tax (benefit) expense	—	—	(400,000)	—
Noncash lease expense	—	—	—	91,446^†
Income tax (benefit) expense	0^†	—	—	—
Amortization of debt discount	1,884,966^†	320,414^†	802,748	468,275^†
Share-based compensation	369,375^†	1,235,380^†	712,714	37,500^†
Provision for credit losses	—	—	9,295	23,451^†
Paid in kind interest	1,305,680^†	1,012,436^†	994,856	862,974^†
Inventory write off	0^†	—	—	—
Changes in operating assets and liabilities:
Accounts receivable	1,435,913^†	(469,373)^†	(121,467)	(101,930)^†
Inventories	(9,949,112)^†	2,167,767^†	742,110	(2,154,526)^†
Prepaid and other current assets	597,839^†	246,957^†	(218,234)	(684,661)^†
Deposit	—	—	—	34,972^†
Deferred tax asset	—	—	—	1,676,110^†
Accounts payable	2,111,216^†	(254,331)^†	(274,154)	378,117^†
Accrued expenses	(369,645)^†	783,318^†	(725,098)	106,553^†
Deferred revenue	—	(1,518,693)^†	(1,314,462)	(225,324)^†
Other payables	—	(292,156)^†	213,259	(102,544)^†
Lease liability	(233,735)^†	(87,592)^†	(85,513)	(333,631)^†
Net cash used in operating activities	(1,699,491)^†	(1,197,822)^†	(3,045,185)	(2,563,100)^†
Cash flows from investing activities:
Disposal of asset	—	—	—	0^†
Purchase of assets	—	—	—	0^†
Net cash used in investing activities	—	—	—	0^†
Cash flows from financing activities:
Repayment of floor plan payable	—	—	(870,400)	—
Proceeds from floor plan payable	—	—	318,400	—
Proceeds from convertible note	823,960^†	823,960^†	1,724,100	0^†
Proceeds from notes payable	0^†	1,824,300^†	1,575,000	—
Debt issuance costs	(98,960)^†	788^†	(347,055)	0^†
Repayment of notes payable	0^†	(1,363,806)^†	(150,480)	(1,675,000)^†
Net cash provided by financing activities	1,250,202^†	1,123,562^†	2,249,565	455,000^†
Effect of translation changes on cash	—	2,092^†	(3,757)	(7,178)^†
Net (decrease) increase in cash and cash equivalents	(447,624)^†	(72,168)^†	(799,377)	(2,115,278)^†
Cash and cash equivalents, beginning of year	605,305	677,473	1,476,850	3,592,128
Cash and cash equivalents, end of year	—	605,305	677,473	1,476,850
Cash and cash equivalents, beginning of year	—	—	—	3,592,128
Cash and cash equivalents, end of period	157,681	—	—	—
Supplemental cash flow disclosure:
Cash paid for interest	33,660^†	0^†	176,277	599,310^†
Transfer of property and equipment to inventory	—	—	—	0^†
Initial classification of warrant liabilities	—	—	33,357	0^†
Initial classification of conversion option liability	—	—	49,017	0^†
Assets and liabilities acquired with the business combination	—	—	—	0^†
Conversion of preferred shares into common shares	—	—	—	0^†
Supplemental disclosure of noncash cash flow information
Initial classification of warrant liabilities	0^†	—	—	—
Issuance of common stock	(67)^†	24^†	50	—
Reversal of conversion of redeemable preferred stock into common stock	—	—	(185)	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.