Phaos Technology Holdings (Cayman) Limited (POAS) Cash Flow Statement
Where POAS’s cash came from and went, FY2026
April 30, 2026 · Singapore dollars- Cash from operations
- −S$10.9M
- Capital expenditures
- S$39,719 30.1% of revenue
- Free cash flow
- −S$10.9M −8,285.1% margin
- Returned to shareholders
- S$3.8M
- Change in cash
- S$632,682 cash at year-end S$762,234
Drawn to scale: where the cash came from and how it was used. Hover for values.
POAS operating cash flow, capex and free cash flow
POAS cash flow trends, FY2023–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | −S$1.8MFY2023 | −S$10.9MFY2026 | — | |
| Capital expenditures | S$217,636FY2023 | S$39,719FY2026 | −43.3%/yr | |
| Free cash flow | −S$2.0MFY2023 | −S$10.9MFY2026 | — | |
| Free cash flow margin | −308.3%FY2023 | −8,285.1%FY2026 | −7,976.8 pts | |
| Share buybacks (net) | S$0FY2023 | S$3.8MFY2026 | — | |
| Capex / revenue | 33.4%FY2023 | 30.1%FY2026 | −3.4 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
POAS cash flow by activity
POAS net income vs operating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
POAS cash flow statement in Singapore dollars
| FY2026 | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|
| Operating activities | ||||
| Net income | −S$6.2M | −S$5.1M | −S$2.4M | −S$1.7M |
| Depreciation & amortization | S$160,846 | S$186,963 | S$176,713 | S$195,641 |
| Change in working capital | −S$4.9M | −S$69,553 | S$419,954 | −S$397,622 |
| Other non-cash items | S$40,462 | S$1.4M | S$153,710 | S$81,276 |
| Cash from operating activities | −S$10.9M | −S$3.7M | −S$1.6M | −S$1.8M |
| Investing activities | ||||
| Capital expenditures | −S$39,719 | −S$240,212 | −S$121,318 | −S$217,636 |
| Acquisitions & other investing | S$508,116 | −S$92,626 | −S$1.5M | S$29,748 |
| Cash from investing activities | S$468,397 | −S$332,838 | −S$1.7M | −S$187,888 |
| Financing activities | ||||
| Share repurchases & issuance (net) | −S$3.8M | −S$337,330 | −S$2.9M | S$0 |
| Net borrowing (repayment) | S$904,387 | S$2.2M | S$492,644 | S$717,917 |
| Shares issued | S$13.8M | S$255,195 | S$8.1M | S$1.2M |
| Other financing | S$0 | −S$272,608 | −S$224,694 | S$0 |
| Cash from financing activities | S$11.0M | S$1.8M | S$5.5M | S$1.9M |
| Summary | ||||
| Net change in cash | S$632,682 | −S$2.2M | S$2.3M | −S$66,499 |
| Cash at end of period | S$762,234 | S$129,552 | S$2.3M | S$54,097 |
| Free cash flow | −S$10.9M | −S$3.9M | −S$1.7M | −S$2.0M |
| Free cash flow margin | −8,285.1% | −2,321.7% | −91.9% | −308.3% |
| Capex / revenue | 30.1% | 143.2% | 6.4% | 33.4% |
| Jul '26 | Oct '25 | |
|---|---|---|
| Operating activities | ||
| Net income | −S$3.7M | −S$1.2M |
| Depreciation & amortization | S$57,773 | S$69,178 |
| Change in working capital | −S$4.0M | S$111,772 |
| Other non-cash items | S$42,883 | −S$15,197 |
| Cash from operating activities | −S$7.6M | −S$1.0M |
| Investing activities | ||
| Capital expenditures | −S$23,055 | −S$8,217 |
| Acquisitions & other investing | S$14,250 | S$390,305 |
| Cash from investing activities | −S$8,805 | S$382,088 |
| Financing activities | ||
| Shares issued | S$0 | S$0 |
| Other financing | S$8.0M | S$567,093 |
| Cash from financing activities | S$8.0M | S$567,093 |
| Summary | ||
| Net change in cash | S$560,331 | S$42,270 |
| Cash at end of period | S$601,925 | S$42,270 |
| Free cash flow | −S$7.6M | −S$1.0M |
| Free cash flow margin | −20,884.9% | −1,486.6% |
| Capex / revenue | 63.5% | 12.1% |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in Singapore dollars as reported; data from EODHD.
POAS cash generation
In fiscal 2026 (ended April 30, 2026), Phaos Technology generated -S$10.9 million of cash from operations and spent S$0.0 million on capital expenditures, leaving free cash flow of -S$10.9 million, −8,285.1% of revenue. It returned S$3.8 million to shareholders through dividends (S$0) and net share buybacks (S$3.8 million). Cash and equivalents rose by S$0.6 million over the year.
Related: POAS income statement, POAS balance sheet. See the POAS stock overview for the latest quote and news.
POAS cash flow FAQ
What is Phaos Technology's free cash flow?
Phaos Technology's free cash flow was -S$10.9 million in fiscal 2026: -S$10.9 million of operating cash flow minus S$0.0 million of capital expenditures It was -S$3.9 million a year earlier..
How much cash does Phaos Technology generate from operations?
Phaos Technology generated -S$10.9 million of cash from operating activities in fiscal 2026.
How much does Phaos Technology spend on capital expenditures?
Phaos Technology spent S$0.0 million on capital expenditures in fiscal 2026, 30.1% of revenue, compared with S$0.2 million the year before.
How much stock does Phaos Technology buy back?
Phaos Technology spent S$3.8 million on net share repurchases in fiscal 2026.