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CISSC3is Inc.
$1.88$654178
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HomeStocksCISSCash Flow

C3is Inc. (CISS) Cash Flow Statement

5Y historyFree accessUpdated daily

Cash flow generation is highly unstable, with free cash flow margins ranging from 115.6% to -13.6% and an OCF/NI ratio that plummeted from 32.32 in 2024Q4 to -0.27 in 2025Q4.

CISS Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21
Cash from Operations9.99M4M24.98M5.64M1.05M-12.08K
Operating CF Margin %-11.51%59.05%19.62%31.99%-0.19%
Operating CF Growth %256.67%-83.98%342.91%436.29%8805.96%-
Net Income5.76M10.47M-2.75M9.29M551.59K3.61M
Depreciation & Amortization6.5M6.5M6.18M4.1M557.97K441.75K
Stock-Based Compensation261.6K375.22K337.86K37.64K00
Deferred Taxes000000
Other Non-Cash Items30.04K-9.15M12.4M-241.97K01.6K
Working Capital Changes-2.56M-4.2M8.81M-7.55M-58.05K-4.06M
Change in Receivables479.93K-1.45M7.63M-9.62M-821.53K-4.26M
Change in Inventory686.53K-427.91K-194.88K-523.62K-165.65K-60.18K
Change in Payables61.68K896.13K361.32K-245.13K792.14K146.04K
Cash from Investing-25.18M-6.54M-1.36M-12.43M-39.39M-11.64M
Capital Expenditures-161.9K-161.9K-1.62M-4.3M-39.39M-11.64M
CapEx % of Revenue0.43%0.47%3.84%14.96%1198.45%185.5%
Acquisitions000000
Investments------
Other Investing000000
Cash from Financing1.78M-1.49M-19.67M7.48M38.34M12.42M
Debt Issued (Net)000007.28M
Equity Issued (Net)15.12M11M13.15M5M011.49M
Dividends Paid-760.42K-568.75K-762.5K-241.67K0-6.35M
Share Repurchases000000
Other Financing-12.58M-11.92M-32.06M2.72M38.34M0
Net Change in Cash-13.41M-4.02M3.95M695.29K0273.62K
Free Cash Flow9.82M3.84M23.35M1.34M-38.34M-11.65M
FCF Margin %26.08%11.05%55.21%4.66%-1166.46%-185.69%
FCF Growth %-17.13%-83.56%1643.88%103.49%-229.19%-
FCF per Share28.2376.7910402.2332167.76-999999.00-794285.46
FCF Conversion (FCF/Net Income)1.71x0.38x-9.09x0.61x1.91x-0.00x
Interest Paid01.19M3M000
Taxes Paid000000

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Volatile operating cash flow

Erratic Cash Conversion Quality

As reported in financial statements, CISS exhibits extreme volatility in its OCF/NI ratio, which swung from a high of 32.32 in 2024Q4 to a negative 0.27 in 2025Q4, indicating that net income is a poor proxy for the company's actual cash-generating capability.

The wide variance between net income and operating cash flow suggests that non-cash items and working capital swings dominate the bottom line. Investors should monitor whether this disconnect persists, as it complicates the ability to forecast sustainable cash generation from core shipping operations.

Unstable Free Cash Flow Generation

Based on CISS's reported figures, free cash flow margins have fluctuated violently between 115.6% and -13.6% over the last ten quarters, reflecting the inherent instability of a business model heavily reliant on spot market charter rates and unpredictable working capital requirements.

The lack of a consistent positive FCF trajectory suggests that the company's cash flow profile is highly sensitive to external market shocks. This volatility may indicate that the business lacks the operational scale necessary to smooth out the cyclical nature of the dry bulk and tanker markets.

Working Capital Driven Cash Swings

According to recent SEC filings, working capital changes have been a primary driver of cash flow volatility, with quarterly swings reaching as high as $7.7 million in 2024Q1, which significantly obscures the underlying operational efficiency of the company's fleet management and revenue collection processes.

These large, erratic shifts in working capital suggest that the timing of voyage expenses and charter receipts is highly irregular. Such instability may indicate potential challenges in managing liquidity effectively during periods of low spot market activity.

Capital Allocation Lacks Strategic Clarity

As evidenced by the company's financial data, capital deployment remains focused on minimal dividend payments while avoiding significant share buybacks, suggesting that management is prioritizing cash preservation over returning capital to shareholders despite the absence of traditional debt obligations on the balance sheet.

The absence of a clear, aggressive capital return policy may leave investors questioning the long-term utility of the company's cash reserves. Further investigation is warranted to determine if this cash is being held for future fleet expansion or if it serves as a buffer against operational volatility.

CISS — Frequently Asked Questions

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

How much cash does C3is Inc. (CISS) generate from operations?

C3is Inc. (CISS) generated $4.0M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is C3is Inc.'s free cash flow?

C3is Inc. (CISS) generated $3.8M 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 C3is Inc.'s capital expenditure (CapEx)?

C3is Inc. (CISS) spent $0.2M 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 C3is Inc. distribute cash to shareholders?

In 2025, C3is Inc. (CISS) returned $0.6M to shareholders via cash dividends. This shows the company's commitment to returning capital to its equity investors.