Arcosa, Inc. (ACA) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

Swipe to see the full flow
Arcosa, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net cash provided (required) by investing activities - discontinued operations → investing reconciliation: $429,900,000.00Proceeds from disposition of assets → investing reconciliation: $32,500,000.00investing reconciliation → Net cash from investing activities: $378,900,000.00investing reconciliation → Capital expenditures: $58,800,000.00investing reconciliation → Cash (paid) received for acquisitions: $24,700,000.00Net cash used in financing activities → financing reconciliation: $88,800,000.00financing reconciliation → Payments to retire debt: $85,200,000.00financing reconciliation → Dividends paid to common stockholders: $2,500,000.00financing reconciliation → Purchase of shares to satisfy employee tax on vested stock: $1,100,000.00Net cash used in operating activities → operating reconciliation: $11,200,000.00Income from continuing operations → operating reconciliation: $50,900,000.00Depreciation, depletion, and amortization → operating reconciliation: $58,000,000.00Increase (decrease) in accrued liabilities → operating reconciliation: $24,500,000.00Net cash provided by operating activities - discontinued operations → operating reconciliation: $13,500,000.00Provision for deferred income taxes → operating reconciliation: $11,300,000.00Stock-based compensation expense → operating reconciliation: $6,000,000.00Increase (decrease) in advance billings → operating reconciliation: $2,100,000.00Increase (decrease) in other liabilities → operating reconciliation: $1,900,000.00operating reconciliation → (Increase) decrease in receivables: $140,100,000.00operating reconciliation → Gain on disposition of assets and sale of businesses: $17,700,000.00operating reconciliation → (Increase) decrease in inventories: $8,000,000.00operating reconciliation → Increase (decrease) in accounts payable: $6,200,000.00operating reconciliation → (Increase) decrease in other current assets: $3,400,000.00operating reconciliation → Other: $3,300,000.00operating reconciliation → (Increase) decrease in other assets: $700,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $153,200,000.00Net cash from investing activities → Cash sources and uses: $378,900,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $432,100,000.00Cash sources and uses → Net cash used in financing activities: $88,800,000.00Cash sources and uses → Net cash used in operating activities: $11,200,000.00Income from continuing operations: $50,900,000.00Continuing ops income (loss)+$50.90 MDepreciation, depletion, and amortization: $58,000,000.00Depreciation & amortization+$58.00 MStock-based compensation expense: $6,000,000.00Stock-based compensation+$6.00 MGain on disposition of assets and sale of businesses: -$17,700,000.00Asset disposal gain & loss−$17.70 MProvision for deferred income taxes: $11,300,000.00Deferred income taxes+$11.30 M(Increase) decrease in other assets: -$700,000.00Other noncurrent assets−$700.00 KIncrease (decrease) in other liabilities: $1,900,000.00Other noncurrent liabilities+$1.90 MOther: -$3,300,000.00Other non-cash items−$3.30 M(Increase) decrease in receivables: -$140,100,000.00Accounts receivable−$140.10 M(Increase) decrease in inventories: -$8,000,000.00Inventories−$8.00 M(Increase) decrease in other current assets: -$3,400,000.00Other current assets−$3.40 MIncrease (decrease) in accounts payable: -$6,200,000.00Accounts payable−$6.20 MIncrease (decrease) in advance billings: $2,100,000.00Advance billings+$2.10 MIncrease (decrease) in accrued liabilities: $24,500,000.00Accrued liabilities+$24.50 MNet cash provided by operating activities - discontinued operations: $13,500,000.00Discontinued operations cash+$13.50 MNet cash used in operating activities: -$11,200,000.00. Cash required to fund net payments.Operating cash−$11.20 Moperating reconciliation: $179,400,000.00Payments to retire debt: -$85,200,000.00Debt & capital securities repaid−$85.20 MShares repurchased: $0.00Dividends paid to common stockholders: -$2,500,000.00Ordinary dividends paid−$2.50 MPurchase of shares to satisfy employee tax on vested stock: -$1,100,000.00Stock-award tax withholding−$1.10 MDebt issuance costs: $0.00Net cash used in financing activities: -$88,800,000.00. Cash required to fund net payments.Financing cash−$88.80 Mfinancing reconciliation: $88,800,000.00Proceeds from disposition of assets: $32,500,000.00PP&E sales+$32.50 MCapital expenditures: -$58,800,000.00PP&E purchases−$58.80 MCash (paid) received for acquisitions: -$24,700,000.00Acquisitions, net of cash−$24.70 MNet cash provided (required) by investing activities - discontinued operations: $429,900,000.00Discontinued investing, net+$429.90 MNet cash from investing activities: $378,900,000.00Investing cash+$378.90 Minvesting reconciliation: $462,400,000.00Cash sources and uses: $532,100,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $153,200,000.00Beginning cash$153.20 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $432,100,000.00Ending cash$432.10 MCASH RECONCILIATIONInvestingflowsFinancingflowsOperatingflowsFree cash flow−$70.00 MOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change+$278.90 MEnding cash − beginning cash
Chart details

Arcosa, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
153,200,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
negative 11,200,000 US dollars. Net cash used.
Income from continuing operations
50,900,000 US dollars
Depreciation, depletion, and amortization
58,000,000 US dollars
Stock-based compensation expense
6,000,000 US dollars
Gain on disposition of assets and sale of businesses
negative 17,700,000 US dollars
Provision for deferred income taxes
11,300,000 US dollars
(Increase) decrease in other assets
negative 700,000 US dollars
Increase (decrease) in other liabilities
1,900,000 US dollars
Other
negative 3,300,000 US dollars
(Increase) decrease in receivables
negative 140,100,000 US dollars
(Increase) decrease in inventories
negative 8,000,000 US dollars
(Increase) decrease in other current assets
negative 3,400,000 US dollars
Increase (decrease) in accounts payable
negative 6,200,000 US dollars
Increase (decrease) in advance billings
2,100,000 US dollars
Increase (decrease) in accrued liabilities
24,500,000 US dollars
Net cash provided by operating activities - discontinued operations
13,500,000 US dollars
Investing activities
378,900,000 US dollars. Net cash provided.
Proceeds from disposition of assets
32,500,000 US dollars
Capital expenditures
negative 58,800,000 US dollars
Cash (paid) received for acquisitions
negative 24,700,000 US dollars
Net cash provided (required) by investing activities - discontinued operations
429,900,000 US dollars
Financing activities
negative 88,800,000 US dollars. Net cash used.
Payments to retire debt
negative 85,200,000 US dollars
Shares repurchased
0 US dollars
Dividends paid to common stockholders
negative 2,500,000 US dollars
Purchase of shares to satisfy employee tax on vested stock
negative 1,100,000 US dollars
Debt issuance costs
0 US dollars
Operating adjustment reconciliation
179,400,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
88,800,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
462,400,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
432,100,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
532,100,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
278,900,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Unavailable. Operating cash flow and reconciliation net income for the same period are required.
Operating cash flow
negative 11,200,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
58,800,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 70,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: negative 11,200,000 US dollars minus 58,800,000 US dollars equals negative 70,000,000 US dollars.
Arcosa, Inc. (ACA) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Newsletter

Get the teardowns by email

Subscribe if you want the public-company teardowns in your inbox when they're released.

Product waitlist

Health Check and Teardown for your own company

A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!