First Watch Restaurant Group, Inc.

Annual Trend FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income (Loss) Attributable to Parent ($49.7m)
($2.1m) +95.76%
$6.9m +427.81%
$25.4m +267.53%
$18.9m -25.45%
$19.4m +2.68%
Net Income (Loss) Available to Common Stockholders, Basic ($49.7m)
($2.1m) +95.76%
$6.9m +427.81%
$25.4m +267.53%
$18.9m -25.45%
$19.4m +2.68%
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest ($49.7m) ($2.1m)
Net Income (Loss) Attributable to Noncontrolling Interest $0 $0
Depreciation and amortization $28.0m $30.7m $32.4m $34.2m $41.2m $57.7m $75.0m
Depreciation, Depletion and Amortization, Nonproduction $30.7m $32.4m $34.2m $41.2m $57.7m $75.0m
Amortization of Debt Issuance Costs and Discounts $1.3m $1.1m $445k $452k $567k $664k
Amortization of Intangible Assets $1.1m $1.0m $1.0m $1.5m $5.6m $8.5m
Depreciation $28.0m $29.6m $31.3m $33.3m $39.7m $52.1m $66.5m
Amortization of debt discount and deferred issuance costs $1.1m $1.3m $1.1m $445k $452k $567k $664k
Deferred Income Tax Expense (Benefit) ($20.0m) $2.2m $4.7m $8.3m $6.8m ($10.0m)
Deferred income taxes ($12.6m) ($20.0m) $2.2m $4.7m $8.3m $6.8m ($10.0m)
Accrued compensation and deferred payroll taxes $643k $2.9m $7.0m ($3.3m) $3.8m ($467k) $3.0m
Share-based Payment Arrangement, Noncash Expense $10.4m $7.6m $8.5m $10.8m
Share-based Payment Arrangement, Expense $750k $8.6m $10.4m $7.6m $8.5m $10.8m
Stock-based compensation, net of amounts capitalized $750k $8.6m $10.4m $7.6m $8.5m $10.8m
Gain (Loss) on Sale of Assets and Asset Impairment Charges ($315k) ($381k) ($920k) ($1.4m) ($525k) ($448k)
Impairment of Intangible Assets, Finite-lived $0 $0 $0
Impairments and loss on disposal of assets $33.6m $315k $381k $920k $1.4m $525k $448k
Nonoperating Income (Expense) $483k ($1.8m) $910k $2.9m $1.8m $1.3m
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Receivable ($1.8m) $535k $1.7m ($632k) $1.7m ($376k)
Accounts receivable ($3.2m) $1.8m ($535k) ($1.7m) $632k ($1.7m) $376k
Increase (Decrease) in Inventories $203k $1.1m $1.0m $62k $508k $867k
Inventory ($439k) ($203k) ($1.1m) ($1.0m) ($62k) ($508k) ($867k)
Increase (Decrease) in Accounts Payable ($866k) $6.7m ($3.5m) ($1.3m) $637k $1.7m
Accounts payable ($740k) ($866k) $6.7m ($3.5m) ($1.3m) $637k $1.7m
Accrued capital expenditures $26.7m $35.3m $62.2m $84.5m $127.9m $156.9m
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims $1.3m $1.4m $1.5m $2.3m $3.9m $6.3m
Accrued liabilities and other long-term liabilities $5.6m ($3.7m) $5.3m $4.7m $6.1m $2.6m $6.6m
Deferred revenues, current and long-term $2.0m ($3.1m) $648k $719k ($657k) ($136k) $555k
Increase (Decrease) in Other Operating Assets $446k ($169k) ($1.1m) $2.3m ($111k) $5.7m
Increase (Decrease) in Other Operating Liabilities ($259k) $0
Deposits and other assets, current and long-term ($1.1m) ($446k) $169k $1.1m ($2.3m) $111k ($5.7m)
Other liabilities ($458k) $0 $695k ($309k) ($368k) ($259k) $0
Net Cash Provided by (Used in) Operating Activities $21.5m
($18.4m) -185.55%
$63.0m +442.90%
$62.9m -0.05%
$95.3m +51.48%
$115.7m +21.33%
$125.9m +8.85%
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment ($59.2m) $26.7m $35.3m $62.2m $84.5m $127.9m $156.9m
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property $210k ($300k) ($400k) ($900k) ($800k) ($500k) ($400k)
Gain (Loss) on Disposition of Property Plant Equipment $210k $36k ($2k) ($391k) $73k ($13k) ($49k)
Payments to Acquire Businesses, Net of Cash Acquired $0 $0 $39.9m $78.6m $56.0m
Acquisitions, net of cash acquired ($22.8m) $0 $0 $0 $39.9m ($78.6m) ($56.0m)
Net Cash Provided by (Used in) Investing Activities ($82.4m) ($27.0m) ($35.7m) ($63.1m) ($123.4m) ($206.7m) ($213.8m)
Cash flows from financing activities:
Gain (Loss) on Extinguishment of Debt $0 ($2.4m) $0 $0 ($358k)
Non-cash loss on extinguishments and modifications of debt $0 ($961k) ($83k) ($123k) $358k $0
Proceeds from borrowings on revolving credit facility $42.0m $22.0m $0 $0 $30.0m $22.5m $443.5m
Repayments of borrowings on revolving credit facility ($32.5m) ($39.0m) $0 $0 $0 ($52.5m) ($387.5m)
Proceeds from issuance of long-term debt $50.0m $54.6m $100.0m $0 $0 $197.5m $27.5m
Repayments of long-term debt, including finance lease liabilities ($2.6m) ($4.3m) ($291.6m) ($2.4m) ($6.2m) ($96.8m) ($8.9m)
Payment of debt discount and deferred issuance costs ($915k) $0 ($2.2m) $0 $0 ($2.4m) $0
Proceeds from Issuance of Common Stock $0 $182.1m $0 $0
Net Cash Provided by (Used in) Financing Activities $73.3m
($14.3m) -119.47%
($2.0m) +85.86%
$28.1m +1490.98%
$74.3m +164.81%
$75.8m +1.96%
Net (decrease) increase in cash and cash equivalents ($5.2m) $28.0m $13.0m ($2.2m) $38k ($16.6m) ($12.1m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $28.0m $13.0m ($2.2m) $38k ($16.6m) ($12.1m)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $39.1m $52.1m $49.9m $50.0m $33.3m
Additional Supplementary Disclosures
Additional Supplementary Disclosures
Additional Supplementary Disclosures
Proceeds from Stock Options Exercised $1.4m $5.8m $6.4m $1.2m
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $18.9m $19.8m $16.2m $3.4m $8.7m $12.3m $15.5m
Income Taxes Paid, Net $152k $163k $79k $915k $2.0m $3.1m $2.6m
Additional Financial Items
Gain (Loss) on Termination of Lease $0 $0
General and Administrative Expense $46.3m $70.4m $85.0m $103.1m $113.3m $128.9m
Goodwill $345.2m $345.2m $345.2m $359.9m $398.6m $420.2m
Income Tax Expense (Benefit) ($19.9m) $2.5m $5.7m $10.7m $9.1m ($7.3m)
Interest Expense Nonoperating $12.6m $16.7m
Prepaid expenses ($439k) $619k ($3.2m) ($123k) ($1.7m) $509k ($868k)
Operating lease liabilities $3.1m $8.1m ($9.8m) ($7.0m) ($11.4m) ($5.1m) ($8.1m)
Purchase of intangible assets $0 ($225k) ($371k) ($1.1m) ($161k) ($100k) ($850k)
Contingent consideration payment ($225k) $0 ($9k) ($78k) ($198k) ($375k) $0
Repayment of notes payable $0 $0 ($522k) ($2.9m) ($1.4m) $0 $0
Beginning of period $52.1m $49.9m $50.0m $21.2m
Leased assets obtained in exchange for new operating lease liabilities $70.4m $21.3m $33.9m $46.0m $88.8m $129.1m $114.9m
Leased assets obtained in exchange for new finance lease liabilities $2.7m $277k $217k $127k $249k $2.1m $9.8m
Remeasurements and terminations of operating lease assets and lease liabilities ($3.3m) ($711k) ($41k) ($2.6m) ($898k) $5.8m $4.8m
Remeasurements and terminations of finance lease assets and lease liabilities $0 $164k $6k ($197k) ($48k) $86k ($575k)

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.