FreeCast, Inc. (CAST) FY2026 Annual Statement of Cash Flows

Cash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2026-06-30

Swipe to see the full flow
FreeCast, Inc. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Proceeds from warrant exercise → financing reconciliation: $332,500.00Proceeds from issuance of Class A common stock → financing reconciliation: $2,700,000.00Proceeds from convertible note payable - related party → financing reconciliation: $7,443,503.00Proceeds from Class A common stock subscriptions → financing reconciliation: $8,329,808.00financing reconciliation → Repayments on notes payable: $70,705.00financing reconciliation → Transaction fees payable from Class A common stock subscriptions: $311,450.00financing reconciliation → Net cash from financing activities: $18,423,656.00Net cash used in operating activities → operating reconciliation: $10,029,873.00Accounts payable and accrued expenses → operating reconciliation: $1,443,938.00Stock issued for services → operating reconciliation: $1,000,000.00Accounts payable and accrued expenses - related party → operating reconciliation: $427,447.00Stock-based compensation → operating reconciliation: $259,354.00Operating lease expense → operating reconciliation: $93,643.00Accounts receivable - related party → operating reconciliation: $47,903.00Expenses paid on behalf of the Company → operating reconciliation: $26,232.00Depreciation and amortization expense → operating reconciliation: $17,650.00Bad debt expense → operating reconciliation: $1,632.00operating reconciliation → Net loss: $13,044,799.00operating reconciliation → Operating lease liability: $91,220.00operating reconciliation → Deferred revenue: $85,773.00operating reconciliation → Prepaid assets – related party: $80,000.00operating reconciliation → Other current assets: $32,791.00operating reconciliation → Prepaid assets: $11,422.00operating reconciliation → Accounts receivable: $1,667.00Net cash used in investing activities → investing reconciliation: $23,199.00investing reconciliation → Purchase of property and equipment: $23,199.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $549,249.00Net cash from financing activities → Cash sources and uses: $18,423,656.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $8,919,833.00Cash sources and uses → Net cash used in operating activities: $10,029,873.00Cash sources and uses → Net cash used in investing activities: $23,199.00Proceeds from issuance of Class A common stock: $2,700,000.00Proceeds from issuance of Class Acommon stock+$2.70 MProceeds from Class A common stock subscriptions: $8,329,808.00Proceeds from Class A commonstock subscriptions+$8.33 MTransaction fees payable from Class A common stock subscriptions: -$311,450.00Transaction fees payablefrom Class A common stocksubscriptions−$311.45 KProceeds from warrant exercise: $332,500.00Proceeds from warrant exercise+$332.50 KRepayments on notes payable: -$70,705.00Repayments on notespayable−$70.71 KProceeds from convertible note payable - related party: $7,443,503.00Proceeds from convertible notepayable - related party+$7.44 MNet cash from financing activities: $18,423,656.00Financing cash+$18.42 Mfinancing reconciliation: $18,805,811.00Net loss: -$13,044,799.00Net loss−$13.04 MDepreciation and amortization expense: $17,650.00Depreciation and amortizationexpense+$17.65 KOperating lease expense: $93,643.00Operating lease expense+$93.64 KStock-based compensation: $259,354.00Stock-based compensation+$259.35 KStock issued for services: $1,000,000.00Stock issued for services+$1.00 MBad debt expense: $1,632.00Bad debt expense+$1.63 KExpenses paid on behalf of the Company: $26,232.00Expenses paid on behalf of theCompany+$26.23 KAccounts receivable: -$1,667.00Accounts receivable−$1.67 KAccounts receivable - related party: $47,903.00Accounts receivable - relatedparty+$47.90 KPrepaid assets – related party: -$80,000.00Prepaid assets – related party−$80.00 KAccounts payable and accrued expenses - related party: $427,447.00Accounts payable and accruedexpenses - related party+$427.45 KPrepaid assets: -$11,422.00Prepaid assets−$11.42 KOther current assets: -$32,791.00Other current assets−$32.79 KOperating lease liability: -$91,220.00Operating lease liability−$91.22 KAccounts payable and accrued expenses: $1,443,938.00Accounts payable and accruedexpenses+$1.44 MDeferred revenue: -$85,773.00Deferred revenue−$85.77 KNet cash used in operating activities: -$10,029,873.00. Cash required to fund net payments.Operating cash−$10.03 Moperating reconciliation: $13,347,672.00Purchase of property and equipment: -$23,199.00Purchase of property andequipment−$23.20 KNet cash used in investing activities: -$23,199.00. Cash required to fund net payments.Investing cash−$23.20 Kinvesting reconciliation: $23,199.00Cash sources and uses: $18,972,905.00Beginning cash: Cash, cash equivalents, and restricted cash: $549,249.00Beginning cash$549.25 KEnding cash: Cash, cash equivalents, and restricted cash: $8,919,833.00Ending cash$8.92 MFINANCINGCASH RECONCILIATIONUSES & ENDING CASHNet loss −$13.04M + net operating adjustments $3.01M = operating cash −$10.03MSOURCES & BEGINNING CASHFree cash flow−$10.05 MNet cash change+$8.37 M−$10.03 M operating cash − $23.20 K cash spent on PP&EEnding cash − beginning cash
Chart details

FreeCast, Inc. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jun 30, 2025
549,249 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 10,029,873 US dollars. Net cash used.
Net loss
negative 13,044,799 US dollars
Depreciation and amortization expense
17,650 US dollars
Operating lease expense
93,643 US dollars
Stock-based compensation
259,354 US dollars
Stock issued for services
1,000,000 US dollars
Bad debt expense
1,632 US dollars
Expenses paid on behalf of the Company
26,232 US dollars
Accounts receivable
negative 1,667 US dollars
Accounts receivable - related party
47,903 US dollars
Prepaid assets – related party
negative 80,000 US dollars
Accounts payable and accrued expenses - related party
427,447 US dollars
Prepaid assets
negative 11,422 US dollars
Other current assets
negative 32,791 US dollars
Operating lease liability
negative 91,220 US dollars
Accounts payable and accrued expenses
1,443,938 US dollars
Deferred revenue
negative 85,773 US dollars
Investing activities
negative 23,199 US dollars. Net cash used.
Purchase of property and equipment
negative 23,199 US dollars
Financing activities
18,423,656 US dollars. Net cash provided.
Proceeds from issuance of Class A common stock
2,700,000 US dollars
Proceeds from Class A common stock subscriptions
8,329,808 US dollars
Transaction fees payable from Class A common stock subscriptions
negative 311,450 US dollars
Proceeds from warrant exercise
332,500 US dollars
Repayments on notes payable
negative 70,705 US dollars
Proceeds from convertible note payable - related party
7,443,503 US dollars
financing gross reconciliation
18,805,811 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Operating adjustment reconciliation
13,347,672 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
investing gross reconciliation
23,199 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
8,919,833 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
18,972,905 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
8,370,584 US dollars. Ending cash minus beginning cash.
Operating cash flow
negative 10,029,873 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
23,199 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 10,053,072 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net loss −$13.04M + net operating adjustments $3.01M = operating cash −$10.03M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 10,029,873 US dollars minus 23,199 US dollars equals negative 10,053,072 US dollars.
FreeCast, Inc. (CAST) FY2026 Annual Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Newsletter

Get the teardowns by email

Subscribe if you want the public-company teardowns in your inbox when they're released.

Product waitlist

Health Check and Teardown for your own company

A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!