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WERNWerner Enterprises, Inc.
$42.99$2.6B
Overview & Verdict
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HomeStocksWERNCash Flow

Werner Enterprises, Inc. (WERN) Cash Flow Statement

30Y historyFree accessUpdated daily

Free cash flow remains highly volatile, swinging from a $49.6M surplus in 2023Q4 to a $73.4M deficit in 2024Q3, while capital expenditures continue to consume a significant portion of revenue at 6.5% in 2026Q1.

WERN Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Dec'12Dec'11Dec'10Dec'09Dec'08Dec'07Dec'06Dec'05Dec'04Dec'03Dec'02Dec'01Dec'00Dec'99Dec'98Dec'97Dec'96
Cash from Operations235.91M181.83M329.73M474.37M448.71M332.82M445.91M426.64M418.16M281.84M312.4M370.39M206.56M232.46M255.1M264.48M228.48M194.44M259.13M227.99M284.06M172.49M226.58M207.47M226.27M226.92M170.15M131.98M137.94M126.04M103.96M
Operating CF Margin %-6.11%10.88%14.45%13.64%12.17%18.8%17.32%17.01%13.31%15.55%17.69%9.66%11.46%12.53%13.21%12.59%11.67%11.97%11.01%13.65%8.75%13.5%14.23%16.87%17.86%14.01%12.54%15.98%16.32%16.16%
Operating CF Growth %86.34%-44.86%-30.49%5.72%34.82%-25.36%4.52%2.03%48.37%-9.78%-15.66%79.31%-11.14%-8.87%-3.55%15.75%17.51%-24.96%13.66%-19.74%64.68%-23.87%9.21%-8.31%-0.29%33.37%28.92%-4.32%9.44%21.24%10.82%
Net Income-8.56M-23M33.57M112.29M245.58M261.48M169.08M166.94M168.15M202.89M79.13M123.71M98.65M86.78M103.03M102.76M80.04M56.58M67.58M75.36M98.64M98.53M87.31M73.73M61.63M47.74M48.02M60.01M57.25M48.38M40.55M
Depreciation & Amortization301.18M286.32M290.4M299.51M279.92M267.7M263.29M249.53M230.15M217.64M209.73M193.21M176.98M173.02M166.96M158.63M152.24M155.31M167.44M166.99M167.52M162.46M144.53M135.17M121.7M116.04M109.11M99.95M82.55M72.63M65.01M
Stock-Based Compensation8.25M10.69M8.86M11.94M12.49M10.81M8.9M8.08M7.39M4.55M2.38M4.36M6.07M4.81M4.6M2.6M1.46M1.24M1.46M000000000000
Deferred Taxes5.15M-2.71M-50.2M8.15M42.55M29.49M-10.23M16.4M37.69M-100.95M44.63M38.44M5.04M-8.39M-9.07M57.86M-11.92M4.91M-5.68M-8.57M2.23M-37.38M12.52M-5.48M35.89M42.53M18.75M22.2M14.7M9.5M6.5M
Other Non-Cash Items-31.55M-41.29M-35.89M-53.97M-106.33M-98.37M5.79M-10.73M-3.1M-24.36M-31.12M-12.39M-26.61M-10.55M-16.52M-14.36M-5.57M-11.35M541K14.37M5.35M14.21M6.9M-6.36M17.43M-5.88M-6.14M-12.88M-10.39M-7.13M-3.83M
Working Capital Changes-30.08M-48.19M83M96.44M-25.5M-138.29M9.09M-3.58M-22.13M-17.93M7.65M23.05M-53.57M-13.22M6.09M-43.01M12.23M-12.26M27.8M2.75M38.71M-66.35M-24.68M-9.41M-19.11M14.25M403K-37.3M-6.17M2.65M-4.28M
Change in Receivables-21.17M-3.26M53.26M73.92M3.17M-101.01M-18.26M15.08M-33.75M-42.8M-10.35M15.7M-35.08M-20.51M7.58M-28.45M-9.52M5.2M27.56M19.3M7.43M-53.45M-34.31M-20.57M-10.54M2.16M3.69M-32.88M-868K-25.53M-10.06M
Change in Inventory000000000000000007.54M019.25M15.7M0-3.34M000-6.79M-688K-13.53M-1.35M4.82M
Change in Payables17.38M-16.7M-10.39M3.29M-3.67M14.74M-2.48M-7.54M7.56M5.83M-5.27M7.26M-1.5M2.79M-20.17M19.38M10.84M-445K-2.97M-26.17M23.43M2.77M8.71M-9.64M17.36M2.48M-4.98M-12.46M3.98M25.14M3.31M
Cash from Investing-367.95M-171.57M-241.45M-434.94M-514.33M-397.3M-263.27M-272.31M-331.37M-183.81M-410.25M-335.55M-203.49M-140.26M-216.81M-224.84M-114.33M-94.56M-115.37M-20.11M-236.25M-294.25M-193.49M-101.55M-235.53M-126.9M-113.22M-171.03M-172.38M-152.64M-86.22M
Capital Expenditures-279.64M-250.36M-413.8M-598.78M-507.25M-370.85M-413.06M-420.75M-519.87M-316.34M-537.84M-454.1M-296.65M-211.33M-284.94M-302.34M-176.06M-177.85M-206.31M-133.12M-400.55M-414.11M-294.29M-158.35M-309.67M-170.86M-169.11M-255.33M-258.64M-215.59M-117.6M
CapEx % of Revenue9.11%8.42%13.66%18.24%15.42%13.56%17.41%17.08%21.15%14.94%26.77%21.69%13.87%10.41%13.99%15.1%9.7%10.67%9.53%6.43%19.25%21%17.54%10.86%23.08%13.45%13.92%24.26%29.96%27.92%18.28%
Acquisitions-76.61M-4.36M-3.82M-3.57M-184.12M-201.84M146.82M136.87M170.9M117.5M108.23M102.61M0000000000000000000
Investments-------------------------------
Other Investing2.32M89.19M182.21M170.34M197.29M185.39M154.79M11.57M188.5M132.53M127.58M118.55M93.16M71.07M68.14M77.5M57.02M79M85.32M113.02M164.3M119.86M100.8M56.81M74.15M43.96M60.61M84.3M86.26M62.94M31.38M
Cash from Financing139.93M7.3M-105.72M-87.07M118.03M89.67M-185.96M-155.22M-67.61M-101.42M83.37M-24.99M-3.67M-83.52M-35.55M-40.75M-119.27M-130.28M-119.26M-214.44M-52.84M48.93M-25.67M-33.78M-35.23M-51.14M-46.81M38.51M28.06M26.77M-11.83M
Debt Issued (Net)234.59M102M1.25M-40M266.25M227.5M-100M175M50M-60M101.88M-3.12M35M-30M90M00-30M30M-100M40M60M0-20M-30M-55M-40M45M40M30M-10M
Equity Issued (Net)1.89M-55.55M-67.07M-6.36M-110.4M-104.44M-61.07M-42.13M-71.69M0-1.83M-6.44M-32.56M-17.51M0000-4.49M-113.82M-85.13M838K-16.17M-7.32M-208K8.59M-2.1M-1.75M-7.74M580K1.51M
Dividends Paid-33.8M-34.08M-35.07M-34.21M-32.16M-29.08M-24.89M-286.19M-23.01M-18.78M-17.29M-15.12M-14.44M-14.59M-124.39M-50.97M-130.68M-104.19M-164.42M-13.95M-13.29M-11.9M-9.51M-6.47M-5.02M-4.73M-4.71M-4.74M-4.2M-3.81M-3.34M
Share Repurchases1.89M-55.55M-67.07M-6.36M-110.4M-104.44M-56.52M-42.3M-72.17M-1.63M-1.83M-6.44M-30.59M-20.06M-674K000-4.49M-122.61M-85.13M-1.57M-21.59M-13.48M-3.78M0-2.76M-3.94M-9.07M-2.47M0
Other Financing-62.74M-5.07M-4.83M-6.5M-5.65M-4.3M0-1.9M-22.91M-22.63M608K-322K8.34M-21.43M-1.16M10.22M11.4M3.91M19.65M13.33M5.58M0000000000
Net Change in Cash9.59M19.17M-20.97M-45.52M53.04M24.86M-4.11M-488K18.8M-3.34M-14.87M9.23M-1.07M8.25M3.02M-1.55M-4.46M-30.19M23.53M-6.52M-4.97M-72.22M7.4M71.52M-44.48M48.88M10.12M-545K-6.38M158K5.91M
Free Cash Flow-43.73M-68.53M-84.06M-124.42M-58.54M-38.03M32.84M5.9M-101.71M-34.51M-225.44M-83.7M-90.08M21.13M-29.85M-37.86M52.43M16.6M52.83M94.86M-116.48M-241.62M-67.71M49.12M-83.4M56.06M1.03M-123.35M-120.7M-89.55M-13.64M
FCF Margin %-1.42%-2.3%-2.77%-3.79%-1.78%-1.39%1.38%0.24%-4.14%-1.63%-11.22%-4%-4.21%1.04%-1.47%-1.89%2.89%1%2.44%4.58%-5.6%-12.25%-4.03%3.37%-6.22%4.41%0.09%-11.72%-13.98%-11.6%-2.12%
FCF Growth %59.72%18.48%32.43%-112.53%-53.93%-215.79%457.06%105.8%-194.78%84.69%-169.33%7.08%-526.37%170.79%21.17%-172.22%215.9%-68.58%-44.31%181.44%51.79%-256.87%-237.83%158.9%-248.78%5321.47%100.84%-2.19%-34.79%-556.37%63.89%
FCF per Share-0.73-1.13-1.34-1.95-0.91-0.560.470.08-1.41-0.48-3.11-1.15-1.240.29-0.41-0.520.720.230.741.28-1.47-2.99-0.840.60-1.020.700.01-1.55-1.51-1.12-0.17
FCF Conversion (FCF/Net Income)5.11x-12.63x9.63x4.22x1.86x1.28x2.64x2.56x2.49x1.39x3.95x2.99x2.09x2.68x2.48x2.57x2.85x3.44x3.83x3.03x2.88x1.75x2.60x2.81x3.67x4.75x3.54x2.20x2.41x2.61x2.56x
Interest Paid36.7M40.59M40.16M27.21M11.19M4.23M4.42M6.44M2.69M2.49M2.47M1.98M820K466K245K85K47K154K28K3.72M566K561K13K1.15M3.08M4.32M7.88M7.33M4.8M2.77M3.4M
Taxes Paid19.42M38.59M25.83M17.89M40.31M81.19M54.17M49.6M11.36M22.09M4.67M35.2M76.85M66.03M67.97M28.8M56.05M34.43M53.56M65.11M68.94M99.17M42.85M34.4M10.42M9.54M3.92M13.28M26.1M13.33M15.9M

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetAdequate
Cash FlowDeteriorating
Top Statement Risk

Freight cycle margin compression

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Earnings Quality and Cash Divergence

Based on reported quarterly filings, Werner's operating cash flow frequently decouples from net income, as evidenced by the 2026Q1 period where the company generated $83.5M in operating cash despite a $4.3M net loss, highlighting a heavy reliance on non-cash depreciation to mask underlying operational weakness.

The consistent gap between net income and operating cash flow suggests that the company's reported profitability is heavily influenced by non-cash charges rather than true economic earnings. Investors should monitor this divergence, as it implies that the business is essentially funding its operations through the consumption of its asset base rather than through sustainable margin expansion.

Free Cash Flow Volatility Trends

As reported in financial statements, Werner's free cash flow trajectory remains highly erratic, with the company swinging from a $49.6M surplus in 2023Q4 to a $73.4M deficit in 2024Q3, reflecting the intense capital requirements needed to maintain a modern fleet during periods of cyclical revenue contraction.

The inability to maintain consistent positive free cash flow suggests that the company's capital intensity is currently outpacing its ability to generate cash from core transportation services. This volatility warrants further investigation into whether the current fleet modernization strategy is viable in a prolonged low-margin environment.

Capital Intensity and Asset Replacement

According to recent SEC filings, Werner's capital expenditure as a percentage of revenue reached a peak of 18.4% in 2024Q2, indicating that the company is aggressively reinvesting in its fleet despite the negative net margin environment, which may be straining its overall liquidity position over time.

The high ratio of capital expenditure relative to revenue suggests that the company is prioritizing fleet age and maintenance over immediate cash preservation. This strategy appears to be a defensive move to maintain service quality, yet it leaves the company vulnerable if freight rates do not recover to support these heavy reinvestment levels.

Working Capital and Liquidity Dynamics

Based on the provided data, working capital changes have been inconsistent, fluctuating from a $15.1M inflow in 2024Q4 to a $19.3M outflow in 2025Q2, which suggests that the company is struggling to optimize its cash conversion cycle amidst shifting customer payment behaviors and inventory management challenges.

The lack of stability in working capital suggests that the company may be facing pressure in its collections or payables management as the broader freight market softens. Investors should monitor whether these fluctuations are indicative of deteriorating credit quality among the company's customer base or internal inefficiencies in managing cash flow timing.

WERN — Frequently Asked Questions

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

How much cash does Werner Enterprises, Inc. (WERN) generate from operations?

Werner Enterprises, Inc. (WERN) generated $181.8M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Werner Enterprises, Inc.'s free cash flow?

Werner Enterprises, Inc. (WERN) reported negative free cash flow of $68.5M in 2025, indicating capital requirements exceeded cash from operations.

What is Werner Enterprises, Inc.'s capital expenditure (CapEx)?

Werner Enterprises, Inc. (WERN) spent $250.4M 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 Werner Enterprises, Inc. distribute cash to shareholders?

In 2025, Werner Enterprises, Inc. (WERN) returned $34.1M to shareholders via cash dividends and spent $55.6M on share repurchases. This shows the company's commitment to returning capital to its equity investors.