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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Topsports International Holdings (OTCPK:TPSRF) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Topsports International Holdings's net income from continuing operations for the
six
months ended in Feb. 2026 was $69 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Topsports International Holdings's depreciation, depletion and amortization for the
six
months ended in Feb. 2026 was $0 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Topsports International Holdings's change in working capital for the
six
months ended in Feb. 2026 was $0 Mil. It means Topsports International Holdings's working capital
{id_Q12}
from Aug. 2025 to Feb. 2026 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Topsports International Holdings's cash flow from deferred tax for the
six
months ended in Feb. 2026 was $0 Mil.
Topsports International Holdings's cash from discontinued operating Activities for the
six
months ended in Feb. 2026 was $0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Topsports International Holdings's asset impairment charge for the
six
months ended in Feb. 2026 was $0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Topsports International Holdings's stock based compensation for the
six
months ended in Feb. 2026 was $0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Topsports International Holdings's cash flow from others for the
six
months ended in Feb. 2026 was $130 Mil.
Topsports International Holdings Cash Flow from Operations Related Terms
Topsports International Holdings Cash Flow from Operations Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Topsports International Holdings Cash Flow from Operations Chart
Topsports International Holdings Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $388 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of $388 Mil mean?
Topsports International Holdings (TPSRF) has a Cash Flow from Operations of $388 Mil as of Feb. 2026. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Topsports International Holdings and its competitors.
Is Topsports International Holdings' Cash Flow from Operations too high?
Topsports International Holdings' current Cash Flow from Operations is $388 Mil. Overall, Topsports International Holdings has a GF Score™ of 42/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Topsports International Holdings' Cash Flow from Operations compare to TJX and ROST?
Topsports International Holdings' Cash Flow from Operations of $388 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Retail - Cyclical company?
A good Cash Flow from Operations depends on the Retail - Cyclical industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Topsports International Holdings and its competitors. Topsports International Holdings's current Cash Flow from Operations is $388 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Topsports International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Topsports International Holdings (TPSRF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.34, compared to a current price of $0.15 — trading 55.7% below its estimated fair value. The current Cash Flow from Operations is $388 Mil. Topsports International Holdings' overall GF Score™ is 42/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Topsports International Holdings (TPSRF), the current Cash Flow from Operations is $388 Mil as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Topsports International Holdings (TPSRF) Overvalued in 2026?
Based on GuruFocus' analysis, Topsports International Holdings stock appears to be undervalued.
The current stock price of $0.15 is trading 55.7% below its estimated GF Value™ of $0.34.
GuruFocus considers Topsports International Holdings to be Possible Value Trap.
Key valuation signals for TPSRF:
Cash Flow from Operations: $388 Mil
GF Value™: $0.34 vs. price of $0.15 (55.7% below fair value)
No single metric tells the full story. See the TPSRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Topsports is the largest sportswear retailer in China, generating the majority of its revenue from selling products of international sportswear brands. The business operates as an intermediary between brand owners and consumers. The firm operates more than 4,000 stores directly as of the end of fiscal 2026, and most of these single-brand stores have been opened under the names of sportswear brands that it partners with, such as Nike and Adidas. Topsports also has partnerships with sportswear brands such as Puma, Li-Ning, Asics, and The North Face. While most of Topsports' sales take place in stores, the firm also operates online shops under the Topsports brand on major e-commerce platforms such as Alibaba and JD.com.
42GF Score
Get the complete analysis for TPSRF
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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