$ATER Cashflow Statement | Understand Stock

$ATER

$0.70 +$0.04 (5.71%) Live

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In millions of USD, except per-share amounts

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
OPERATING ACTIVITIES:
Net loss
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization
Provision for sales returns
Amortization of deferred financing cost and debt discounts
Issuance of common stock
Stock-based compensation
Gain from decrease of contingent earn-out liability fair value
Smash Assets
Healing Solutions LLC
Photo Paper Direct Ltd.
Squatty Potty, LLC
Total gain from decrease of contingent earn-out liability fair value

Loss in connection with settlement of earn-out
Deferred tax expense
Change in inventory provisions
Change in fair value of warrant liabilities
Gain in connection with settlement of note payable
Loss on initial issuance of warrants
Loss on initial issuance of equity
Impairment loss on goodwill
Impairment loss on intangibles
Provision for barter credits
Loss from derivative liability discount related to term loan
Allowance for doubtful accounts and other
Allowance for credit losses

Changes in assets and liabilities:
Accounts receivable
Inventory
Prepaid and other current assets
Accounts payable, accrued and other liabilities
Cash (used in) provided by operating activities
INVESTING ACTIVITIES:
Purchase of fixed assets
Healing Solutions LLC
Squatty Potty, LLC
Total purchase of fixed assets

Purchase of Photo Paper Direct, net of cash acquired
Purchase of Step and Go assets
Purchase of minority equity investment
Cash used in investing activities

FINANCING ACTIVITIES:
Proceeds from warrant exercise
Proceeds from cancellation of warrant
Proceeds from issuance of common stock from follow-on public offering, net of issuance costs
Proceeds from equity offering, net of issuance costs
Proceeds from exercise of stock options
Repayments on seller notes
Smash
Total repayments on seller notes

Payment of Squatty Potty earn-out
Borrowings from MidCap credit facilities
Repayments for MidCap credit facilities
MidCap Credit Facility
Total repayments for MidCap credit facilities

Debt issuance costs
MidCap Credit Facility
High Trail February 2021 Note
High Trail April 2021 Note
Borrowings from term loan
High Trail February 2021 Note
High Trail April 2021 Note
Insurance obligation payments
Insurance financing proceeds
Cash used in financing activities
Net change in cash and restricted cash for the period
Cash and restricted cash at beginning of year
Cash and restricted cash at end of period

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid for interest
Cash paid for taxes
Modification of warrants between equity and liability
Non-cash consideration paid to contractors

NON-CASH INVESTING AND FINANCING ACTIVITIES:
Original issue discount
Discount of debt relating to warrants issuance
Notes payable of acquisition
Fair value of contingent consideration
Issuance of common stock in connection with Healing Solutions and Photo Paper Direct acquisitions
Healing Solutions and Photo Paper Direct
Total issuance of common stock in connection with Healing Solutions and Photo Paper Direct acquisitions
Issuance of common stock - debt repayment
Issuance of common stock - Healing Solutions earn-out settlement
Non-cash consideration paid to contractors
Fair value of warrants issued in connection with equity offering
Issuance of common stock related to exercises of warrants
Initial issuance of equity
Issuance of common stock
Exercise of prefunded warrants
Non-cash minority equity investment

Foreign currency effect on cash and restricted cash
RECONCILIATION OF CASH AND RESTRICTED CASH:
Cash
Restricted cash—Prepaid and other current assets
Restricted cash—Other non-current assets

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