Arcosa, Inc. (ACA) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-06-30
Statement of Cash Flows
2026-01-01 to 2026-06-30
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Chart details
Arcosa, Inc. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026
Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Dec 31, 2025. 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 Dec 31, 2025
- 214,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Operating activities
- 60,700,000 US dollars. Net cash provided.
- Income from continuing operations
- 74,200,000 US dollars
- Depreciation, depletion, and amortization
- 111,500,000 US dollars
- Stock-based compensation expense
- 12,300,000 US dollars
- Gain on disposition of assets and sale of businesses
- negative 19,700,000 US dollars
- Provision for deferred income taxes
- 20,800,000 US dollars
- (Increase) decrease in other assets
- 600,000 US dollars
- Increase (decrease) in other liabilities
- 300,000 US dollars
- Other
- negative 300,000 US dollars
- (Increase) decrease in receivables
- negative 140,100,000 US dollars
- (Increase) decrease in inventories
- negative 22,600,000 US dollars
- (Increase) decrease in other current assets
- negative 5,800,000 US dollars
- Increase (decrease) in accounts payable
- 9,100,000 US dollars
- Increase (decrease) in advance billings
- 3,500,000 US dollars
- Increase (decrease) in accrued liabilities
- negative 10,400,000 US dollars
- Net cash provided by operating activities - discontinued operations
- 27,300,000 US dollars
- Investing activities
- 280,600,000 US dollars. Net cash provided.
- Proceeds from disposition of assets
- 39,100,000 US dollars
- Capital expenditures
- negative 102,300,000 US dollars
- Cash (paid) received for acquisitions
- negative 84,700,000 US dollars
- Net cash provided (required) by investing activities - discontinued operations
- 428,500,000 US dollars
- Financing activities
- negative 123,800,000 US dollars. Net cash used.
- Payments to retire debt
- negative 87,600,000 US dollars
- Shares repurchased
- negative 17,500,000 US dollars
- Dividends paid to common stockholders
- negative 4,900,000 US dollars
- Purchase of shares to satisfy employee tax on vested stock
- negative 13,800,000 US dollars
- Debt issuance costs
- 0 US dollars
- Operating adjustment reconciliation
- 198,900,000 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
- 123,800,000 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
- 467,600,000 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
- 555,900,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 217,500,000 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
- 60,700,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 102,300,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 41,600,000 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 exceeds operating cash. The diagram allocates $60.70M of net income directly to operating cash and $13.50M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
- 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: 60,700,000 US dollars minus 102,300,000 US dollars equals negative 41,600,000 US dollars.
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