Financial Statements

The Stephan Co. (SPCO)


-0.05 (-2.86%)
Income Statement
Balance Sheet
Cash Flow

Income Statement

All numbers are in thousands

Retained Earning Schedule

Year 2015 2014 2013 2012 2011
Retained Earnings (Previous Year) -13-10-78-
Net Income -0-3-3-140
Stock Dividends ----8
Dividend Paid -0---0-0
Retained Earnings -14-13-10-78

PPE Schedule

Year 2015 2014 2013 2012 2011
Gross PPE 0111-
Annual Depreciation 0-1001
Capital Expenditure -0-0-0-0-0
Net PPE 00111

Intangible and Goodwill Schedule

Year 2015 2014 2013 2012 2011
Intangible and Goodwill (Previous Year) -4111
New Purchases -----
Intangible and Goodwill 41111

The Stephan Co. income statement is the only one that provides an overview of company sales and net income
The reasoning behind the adjustment, however, is that free cash flow is meant to measure money being spent right now, not transactions that happened in the past. This makes The Stephan Co. FCF a useful instrument for identifying growing companies with high up-front costs, which may eat into earnings now but have the potential to pay off later.