DRAFT OPEI Board Book 0625

CONSOLIDATED STATEMENT OF CASHFLOWS Outdoor Power Equipment and Equip Expo

For The Period Ending April 30, 2025

Net income per financial statement

$ 1,782,519

Adjustments to reconcile net income to cash provided by operating activities:

Depreciation

218,213

Realization and unrealized (gain)loss on investments

-

Amortization of right of use asset

91,051

(Increase) Decrease in: Accounts receivable

(3,613,631)

Due from Related Parties

(1,676)

Prepaid expenses

(2,397,642)

Inventory

27,681

Increase (Decrease) in: Accounts payable

724,676 (194,717) 1,990,334

Accrued liabilities Deferred income Operating Lease

-

Net Cash From Operating Activities

(3,155,712)

CASH FLOW FROM INVESTING ACTIVITIES Purchase of fixed assets

(12,376) 174,451

Purchase of Investments

Proceeds from sales of Investments

-

Net Cash from Investment Activities

162,076

Net increase in cash and cash equivalents

(1,211,117)

Cash At Beginning Of Year (09/01/24)

9,288,426

Cash At End Of Current Period (4/30/25)

$ 8,077,309

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