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
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	(3,362,110)	(1,821,753)^†	(151,220)^†	224,793^†
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^†
Amortization on right of use asset	6,033	5,960^†	5,891^†	5,820^†
Amortization of debt issuance costs	0	0^†	889^†	1,333^†
Amortization of discount - proceeds from sale of discontinued operations	—	0^†	0^†	0^†
Interest accrued on convertible notes	0	0^†	35,095^†	52,357^†
Accretion of discounts on marketable securities	(26,771)	(187,866)^†	(283,305)^†	(319,402)^†
Gain on sale of investment	—	0^†	0^†	0^†
Gain on debt redemption	—	0^†	0^†	0^†
Provision for credit losses	10,527	132,025^†	0^†	(150,000)^†
Stock-based compensation expense	548,650	604,275^†	717,816^†	661,502^†
Change in fair value of warrant liability	—	0^†	0^†	0^†
Change in operating assets and liabilities:
Accounts receivable	2,624,149	(267,912)^†	(157,556)^†	104,908^†
Contract assets	1,548,776	223,474^†	(78,095)^†	(7,228)^†
Prepaid expenses	(40,044)	425,632^†	145,075^†	(375,494)^†
Lease liabilities	(6,033)	(5,960)^†	(5,891)^†	(5,820)^†
Deposits and other assets	516,179	(121,924)^†	(183,135)^†	489,681^†
Accounts payable	(40,664)	1,719,183^†	239,117^†	(394,509)^†
Accrued expenses	(1,745,914)	1,258,300^†	90,672^†	24,568^†
Deferred revenues	(632,648)	1,206,920^†	(867,154)^†	(709,390)^†
Other liabilities	0	0^†	0^†	0^†
Net cash (used in) provided by operating activities	(547,986)	3,222,490^†	(439,666)^†	(344,531)^†
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of marketable securities	0	(9,196,947)^†	(23,341,903)^†	(20,928,044)^†
Sale and maturity of marketable securities	18,674,000	14,302,000^†	30,340,000^†	20,930,000^†
Proceeds from sale of investment	—	0^†	0^†	0^†
Net cash from sale of discontinued operations	—	0^†	0^†	0^†
Net cash provided by investing activities	18,674,000	5,105,053^†	6,998,097^†	1,956^†
CASH FLOWS FROM FINANCING ACTIVITIES:
Tax payments related to shares withheld for vested restricted stock units	(78,587)	(84,405)^†	(6,961)^†	0^†
Repurchase of common stock	—	0^†	(420,665)^†	—
Cash used to redeem convertible notes	—	0^†	(6,840,000)^†	0^†
Net cash used in financing activities	(78,587)	(84,405)^†	(7,267,626)^†	7,721^†
Net change in cash and cash equivalents	18,047,427	8,243,138^†	(709,195)^†	(334,854)^†
Cash and cash equivalents, beginning of period	12,903,760	4,660,622	5,369,817	5,704,671
Cash and cash equivalents, end of period	30,951,187	12,903,760	4,660,622	5,369,817
Supplemental disclosure of cash flow information:
Cash paid for taxes	39,094	38,086^†	19,250^†	48,600^†
Cash paid for interest	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.