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Rocky Mountain Chocolate Factory cash flow, quarter by quarter

Latest: Q2 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$138K in Q2 FY27 · −$2.8M over twelve months

Operating cash flow−$153K
Capital spending$15K
Free cash flow−$138K
Cash conversion cycle4 days

Analysis

In Q2 FY27, Rocky Mountain Chocolate Factory generated −$153K of operating cash flow and spent −$15K on capital projects, leaving free cash flow of −$138K. That is $406K more than in Q2 FY26 (−$544K).

Over the twelve months to Aug 31, 2026, operating cash flow was −$2.2M; the largest uses were operating cash flow ($2.2M), net borrowing (+) / repaid (−) ($1.2M), capital spending ($589K); besides operations, cash came from other financing ($2.5M); the cash balance fell by $1.6M.

Operating cash flow was −$153K against net income of −$1.3M. The largest differences: inventory +$664K, depreciation & amortization +$373K, payables +$329K.

Its cash conversion cycle was 4 days (receivables 39 + inventory 55 − payables 90).

Free cash flow

Rocky Mountain Chocolate Factory: free cash flow by quarterRocky Mountain Chocolate Factory: free cash flow by quarter−$2.1MQ3 FY25−$420KQ4 FY25$182KQ1 FY26−$544KQ2 FY26−$1.3MQ3 FY26−$739KQ4 FY26−$604KQ1 FY27−$138KQ2 FY27
Operating cash flow less capital spending.
Rocky Mountain Chocolate Factory: operating cash flow against capital spendingRocky Mountain Chocolate Factory: operating cash flow against capital spendingOperating cash flowCapital spending−$2.1M$0Q3 FY25$1.2M$1.6MQ4 FY25$350K$168KQ1 FY26−$488K$56KQ2 FY26−$1.2M$38KQ3 FY26−$432K$307KQ4 FY26−$345K$259KQ1 FY27−$153K−$15KQ2 FY27
Latest (Q2 FY27): Operating cash flow −$153K, Capital spending −$15K.

Capital allocation, year by year

Rocky Mountain Chocolate Factory: where the cash came from (up) and went (down), by fiscal yearRocky Mountain Chocolate Factory: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedCapital spendingBuybacksDividendsFY22: Operating cash flow $2.9MFY22: Capital spending −$941KFY22: Buybacks −$238KFY22: Dividends −$61K$2.9MFY22FY23: Operating cash flow −$2.1MFY23: Capital spending −$1.0MFY23FY24: Operating cash flow −$2.4MFY24: Net borrowing $1.2MFY24: Capital spending −$3.0M$1.2MFY24FY25: Operating cash flow −$6.6MFY25: Net borrowing $4.8MFY25: Shares issued $2.2MFY25: Capital spending −$3.8M$6.9MFY25FY26: Operating cash flow −$1.8MFY26: Net borrowing $600KFY26: Shares issued $2.7MFY26: Capital spending −$569K$3.3MFY26
Over these 5 years operating cash flow totalled −$10.1M; the largest uses were operating cash flow ($12.9M) and capital spending ($9.3M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$416K
Debt$316K
Net cash$100K
Cash runway2 months

Rocky Mountain Chocolate Factory is burning cash: its operations consume cash, a free cash flow of −$2.8M a year at the current rate against $416K of cash and investments: a runway of about 2 months before any new financing.

Where the cash came from and went

Rocky Mountain Chocolate Factory: sources (+) and uses (−) of cash, Q2 FY27Rocky Mountain Chocolate Factory: sources (+) and uses (−) of cash, Q2 FY27Cash drawn (+) / kept (−)$193KOperating cash flow−$153KOther financing−$31KOther investing−$24KCapital spending$15K
Rocky Mountain Chocolate Factory: sources (+) and uses (−) of cash, TTM to Q2 FY27Rocky Mountain Chocolate Factory: sources (+) and uses (−) of cash, TTM to Q2 FY27Other financing$2.5MOperating cash flow−$2.2MCash drawn (+) / kept (−)$1.6MNet borrowing (+) / repaid (−)−$1.2MCapital spending−$589KOther investing−$83K

From profit to cash

Rocky Mountain Chocolate Factory: net income to operating cash flow, Q2 FY27Rocky Mountain Chocolate Factory: net income to operating cash flow, Q2 FY27Net income−$1.3MDepreciation & amortization$373KStock-based pay$100KReceivables−$224KInventory$664KPayables$329KAccrued liabilities−$11KDeferred revenue−$24KOperating cash flow−$153K
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 FY273955904
Q1 FY2740719516
Q4 FY2643606339
Q3 FY2642747542
Q2 FY2637777936
Q1 FY2641979444
Q4 FY2538593958
Q3 FY2538893691

Every quarter

QuarterOperating cash flowCapital spendingShares issuedCash drawn (+) / kept (−)Free cash flow
Q2 FY27−$153K$15K—$193K−$138K
Q1 FY27−$345K−$259K—$609K−$604K
Q4 FY26−$432K−$307K$2.7M−$577K−$739K
Q3 FY26−$1.2M−$38K—$1.4M−$1.3M
Q2 FY26−$488K−$56K—−$1.1M−$544K
Q1 FY26$350K−$168K—−$173K$182K
Q4 FY25$1.2M−$1.6M—$369K−$420K
Q3 FY25−$2.1M——$2.4M−$2.1M

Rocky Mountain Chocolate Factory: income statement and cash flow

Rocky Mountain Chocolate Factory, Q2 FY27: revenue $6.7M (-2% year over year), operating margin -16.3%. The chart follows the revenue to costs, profit and cash.

Rocky Mountain Chocolate Factory: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.