FORA · As filed with the SEC

Forian cash flow statement, by quarter

The statement as Forian 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.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS · USD

USD	Q1 2026 3 months ended Mar 31, 2026	Q4 2025^† 3 months ended Dec 31, 2025	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	Q3 2024^† 3 months ended Sep 30, 2024	Q2 2024^† 3 months ended Jun 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	(3,362,110)	(1,821,753)^†	(151,220)^†	224,793^†	(1,125,862)	199,711^†	(204,907)^†	(2,553,259)^†
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	51,884	52,136^†	52,135^†	52,350^†	51,101	39,984^†	6,629^†	7,889^†
Amortization on right of use asset	6,033	5,960^†	5,891^†	5,820^†	5,752	5,684^†	5,632^†	5,395^†
Amortization of debt issuance costs	0	0^†	889^†	1,333^†	1,333	1,334^†	1,332^†	1,334^†
Amortization of discount - proceeds from sale of discontinued operations	—	0^†	0^†	0^†	0	0^†	0^†	0^†
Interest accrued on convertible notes	0	0^†	35,095^†	52,357^†	51,344	119,915^†	194,083^†	191,972^†
Accretion of discounts on marketable securities	(26,771)	(187,866)^†	(283,305)^†	(319,402)^†	(307,799)	(445,114)^†	(638,737)^†	(617,772)^†
Gain on sale of investment	—	0^†	0^†	0^†	0	0^†	(32,082)^†	0^†
Gain on debt redemption	—	0^†	0^†	0^†	0	(145,703)^†	0^†	0^†
Provision for credit losses	10,527	132,025^†	0^†	(150,000)^†	150,000	0^†	56,250^†	168,750^†
Stock-based compensation expense	548,650	604,275^†	717,816^†	661,502^†	1,292,786	1,654,804^†	1,552,042^†	1,662,636^†
Change in fair value of warrant liability	—	0^†	0^†	0^†	0	0^†	(20)^†	(430)^†
Change in operating assets and liabilities:
Accounts receivable	2,624,149	(267,912)^†	(157,556)^†	104,908^†	(1,400,838)	341,932^†	67,536^†	428,664^†
Contract assets	1,548,776	223,474^†	(78,095)^†	(7,228)^†	(72,687)	(187,584)^†	80,323^†	68,058^†
Prepaid expenses	(40,044)	425,632^†	145,075^†	(375,494)^†	(74,889)	(303,520)^†	318,205^†	(147,460)^†
Lease liabilities	(6,033)	(5,960)^†	(5,891)^†	(5,820)^†	(5,752)	(5,876)^†	(5,881)^†	(5,395)^†
Deposits and other assets	516,179	(121,924)^†	(183,135)^†	489,681^†	495,006	(134,963)^†	1,670,826^†	(783,799)^†
Accounts payable	(40,664)	1,719,183^†	239,117^†	(394,509)^†	1,287,066	138,836^†	(645,937)^†	1,115,031^†
Accrued expenses	(1,745,914)	1,258,300^†	90,672^†	24,568^†	(531,512)	1,302,159^†	(702,463)^†	85,027^†
Deferred revenues	(632,648)	1,206,920^†	(867,154)^†	(709,390)^†	1,133,131	372,950^†	(958,984)^†	350,249^†
Other liabilities	0	0^†	0^†	0^†	(500,000)	192^†	249^†	0^†
Net cash (used in) provided by operating activities	(547,986)	3,222,490^†	(439,666)^†	(344,531)^†	448,180	1,749,911^†	764,096^†	(23,110)^†
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of marketable securities	0	(9,196,947)^†	(23,341,903)^†	(20,928,044)^†	(29,707,875)	(18,460,354)^†	(46,162,233)^†	(38,883,569)^†
Sale and maturity of marketable securities	18,674,000	14,302,000^†	30,340,000^†	20,930,000^†	30,546,000	35,063,580^†	46,162,000^†	39,895,968^†
Proceeds from sale of investment	—	0^†	0^†	0^†	0	0^†	32,082^†	0^†
Net cash from sale of discontinued operations	—	0^†	0^†	0^†	0	0^†	0^†	0^†
Net cash provided by investing activities	18,674,000	5,105,053^†	6,998,097^†	1,956^†	838,125	18,018,922^†	31,849^†	1,012,399^†
CASH FLOWS FROM FINANCING ACTIVITIES:
Tax payments related to shares withheld for vested restricted stock units	(78,587)	(84,405)^†	(6,961)^†	0^†	(172,295)	(18,954)^†	(12,975)^†	(19,299)^†
Repurchase of common stock	—	0^†	(420,665)^†	—	—	(218,500)^†	(74,400)^†	—
Cash used to redeem convertible notes	—	0^†	(6,840,000)^†	0^†	0	(17,648,406)^†	0^†	0^†
Net cash used in financing activities	(78,587)	(84,405)^†	(7,267,626)^†	7,721^†	(172,295)	(17,885,860)^†	(87,375)^†	(19,299)^†
Net change in cash and cash equivalents	18,047,427	8,243,138^†	(709,195)^†	(334,854)^†	1,114,010	1,882,973^†	708,570^†	969,990^†
Cash and cash equivalents, beginning of period	12,903,760	4,660,622	5,369,817	5,704,671	4,590,661	2,707,688	1,999,118	1,029,128
Cash and cash equivalents, end of period	30,951,187	12,903,760	4,660,622	5,369,817	5,704,671	4,590,661	2,707,688	1,999,118
Supplemental disclosure of cash flow information:
Cash paid for taxes	39,094	38,086^†	19,250^†	48,600^†	114,828	(283,659)^†	(1,394,600)^†	48,492^†
Cash paid for interest	0	—	—	—	—	1,598,406^†	0^†	—

† 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.