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

- Company: FreeCast, Inc. (CAST)
- Period: 2025-07-01 to 2026-06-30
- Filing: FY2026 10-K, filed 2026-09-28, accession number 0001213900-26-104155
- Page: https://plicit.ai/financials/cast/fy2026-annual-cash-flow
- Chart image: https://plicit.ai/charts/cast-fy2026-annual-cash-flow-sankey.png

## Chart details

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.