Smart Sand, Inc.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 TTM
Cash flows from operating activities:
Adjustments to reconcile net income to net cash provided by operating activities:
Net Income (Loss) Attributable to Parent $10.4m
$21.5m +107.40%
$18.7m -13.18%
$31.6m +69.22%
$38.0m +20.02%
($50.7m) -233.51%
($703k) +98.61%
$4.6m +761.31%
$3.0m -35.64%
$1.3m -55.05%
Depreciation, Depletion and Amortization $6.5m $7.9m $1.8m $2.4m $1.9m $2.0m $2.2m $2.5m $2.6m $2.4m $30.3m
Depreciation $6.4m $7.3m $17.1m $25.7m $21.7m $24.7m $25.7m $26.5m $27.9m $28.0m $29.5m
Amortization of Debt Issuance Costs $159k $455k $300k $212k $105k $105k $105k $105k $145k $250k
Amortization of Debt Issuance Costs and Discounts ($1.2m) ($193k) ($233k) $861k $290k $291k $291k $291k $237k $250k
Amortization of Intangible Assets $0 $0 $1.0m $1.4m $793k $795k $792k $793k $792k $795k
Depreciation, Amortization and Accretion, Net $17.2m $26.4m $22.1m $25.3m $26.5m $27.5m $28.9m $29.3m $30.3m
Deferred Income Tax Expense (Benefit) $539k ($1.8m) $4.7m $6.1m ($2.6m) ($10.5m) ($4.2m) ($6.1m) ($2.8m) ($5.1m) ($22.8m)
Share-based Payment Arrangement, Noncash Expense $1.4m $2.0m $2.9m $2.9m $3.8m $3.2m $3.2m $3.5m $3.2m $3.7m $3.8m
Gain (Loss) on Sale of Assets and Asset Impairment Charges ($59k) $253k $321k $15.5m $237k $555k ($294k) $1.8m $1.1m ($566k)
Goodwill and Intangible Asset Impairment $17.8m $15.5m $5.1m $0 $0 $0
Goodwill, Impairment Loss $16.9m $0
Impairment of Intangible Assets, Finite-lived $8.5m $0 $0 $0 $0 $0 $0
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill) $900k
Nonoperating Income (Expense) $433k $12k ($2.1m) ($4.1m) $38.0m $3.8m ($780k) ($748k) ($2.8m) ($1.1m)
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Receivable $3.3m $18.0m ($4.5m) $41.1m $10.7m ($32.9m) $18.3m ($12.7m) $17.8m ($10.4m) $2.3m
Increase (Decrease) in Inventories $1.4m ($4.4m) $7.3m $1.0m ($4.7m) ($1.9m) $5.2m $6.6m ($1.8m) $6.0m ($2.1m)
Inventory Write-down $0 $0 $0 $0 $0 $0 $0 $0
Increase (Decrease) in Accounts Payable $761k $9.4m ($2.3m) ($4.7m) ($370k) $4.5m $5.2m $2.0m $53k ($6.8m) ($1.2m)
Net Cash Provided by (Used in) Operating Activities $26.7m
$15.6m -41.47%
$50.9m +225.76%
$44.6m -12.33%
$25.5m -42.78%
$32.4m +27.00%
$5.4m -83.29%
$31.0m +471.79%
$17.9m -42.36%
$44.1m +146.95%
$38.4m -12.88%
Cash flows from investing activities:
Payments to Acquire Property, Plant, and Equipment $2.5m $51.2m $96.1m $25.5m $8.6m $11.2m $12.7m $23.0m $7.0m $11.6m ($10.3m)
Gain (Loss) on Disposition of Property Plant Equipment $59k ($253k) ($321k) $42k ($237k) ($555k) $294k ($1.8m) ($1.1m) $566k ($823k)
Payments to Acquire Businesses, Net of Cash Acquired $29.9m $0 $0 $6.5m $0 $0 $0
Net Cash Provided by (Used in) Investing Activities ($2.5m) ($51.1m) ($126.0m) ($25.4m) ($8.6m) ($11.1m) ($18.2m) ($22.9m) ($6.9m) ($10.9m) ($9.5m)
Cash flows from financing activities:
Gain (Loss) on Extinguishment of Debt ($1.1m) $0 $0 ($561k) $0 $0 $0 $0 ($1.3m) $0
Payments for Repurchase of Common Stock $416k $127k $2.2m $140k $1.2m $402k $540k $4.8m $422k $628k
Dividends paid $3.9m $5.9m ($5.9m)
Net Cash Provided by (Used in) Financing Activities $19.4m
$23.2m +19.62%
$41.3m +78.00%
($18.0m) -143.65%
($7.9m) +56.22%
($7.4m) +5.86%
($7.3m) +1.92%
($7.5m) -3.25%
($15.5m) -105.41%
($12.3m) +20.68%
($14.6m) -18.79%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect $43.6m ($12.3m) ($33.8m) $1.2m $9.1m $13.9m ($20.1m) $562k ($4.5m) $21.0m $19.5m
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $35.2m $1.5m $2.6m $11.7m $25.6m $5.5m $6.1m $1.6m $22.6m $19.5m
Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $0 $0 $0
Additional Supplementary Disclosures
Additional Supplementary Disclosures
Supplemental disclosure of cash flow information:
Interest Paid, Excluding Capitalized Interest, Operating Activities $1.7m $2.8m $1.8m $1.5m $1.2m $1.1m $1.4m $1.6m
Income Taxes Paid, Net $933k $7.7m $666k $207k $635k $209k $187k $211k ($78k) ($310k)
Additional Financial Items
Accretion Expense $263k $0 $246k
Asset Retirement Obligation, Accretion Expense $16k $514k $26k $687k $396k $740k $758k $904k $996k $1.1m
Gain (Loss) on Sale of Derivatives ($5k)
Goodwill $0 $0
Income Tax Expense (Benefit) $9.4m ($2.8m) $5.1m $7.8m ($13.0m) ($9.0m) ($3.2m) ($6.9m) ($2.7m) ($6.9m)
Operating Expenses $12.3m $18.2m $41.7m $37.6m $31.1m $47.6m $32.7m $43.1m $41.8m $42.3m
Operating Lease, Expense $16.6m $12.1m $11.0m $12.2m
Financing Receivable, Credit Loss, Expense (Reversal) $0 $0 $42k $0 $0 $1k $0 $163k ($23k)