ARGAN INC (AGX) FY2027 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-05-01 to 2026-07-31

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ARGAN INC cash flow reconciliation, May 1, 2026 through Jul 31, 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. 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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 income → Net cash from operating activities: $53,302,000.00Contract liabilities → Operating adjustments reconciliation: $61,246,000.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $23,549,000.00Non-cash lease expense → Operating adjustments reconciliation: $2,863,000.00Stock compensation expense → Operating adjustments reconciliation: $2,422,000.00Contract assets → Operating adjustments reconciliation: $1,304,000.00Other assets → Operating adjustments reconciliation: $932,000.00Depreciation → Operating adjustments reconciliation: $645,000.00Other → Operating adjustments reconciliation: $200,000.00Operating adjustments reconciliation → Net cash from operating activities: $43,668,000.00Operating adjustments reconciliation → Accounts receivable: $47,337,000.00Operating adjustments reconciliation → Changes in accrued interest on investments: $1,643,000.00Operating adjustments reconciliation → Deferred income tax (benefit) expense: $513,000.00Maturities of short-term investments → investing reconciliation: $30,000,000.00Maturities of available-for-sale securities → investing reconciliation: $20,000,000.00investing reconciliation → Purchases of available-for-sale securities: $60,037,000.00investing reconciliation → Purchases of short-term investments: $40,000,000.00investing reconciliation → Acquisition, net of cash acquired: $7,970,000.00investing reconciliation → Purchases of property, plant and equipment: $5,255,000.00Net cash used in financing activities → financing reconciliation: $18,079,000.00financing reconciliation → Payments of cash dividends: $7,018,000.00financing reconciliation → Common stock repurchases: $6,694,000.00financing reconciliation → Settlements of share-based awards, net of withholding taxes paid: $4,367,000.00Net cash used in investing activities → investing reconciliation: $63,262,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $355,847,000.00Net cash from operating activities → Cash sources and uses: $96,970,000.00Cash sources and uses → Exchange-rate effect: $6,995,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $364,481,000.00Cash sources and uses → Net cash used in investing activities: $63,262,000.00Cash sources and uses → Net cash used in financing activities: $18,079,000.00Net income: $53,302,000.00Net income+$53.30 MDepreciation: $645,000.00Depreciation expense+$645.00 KChanges in accrued interest on investments: -$1,643,000.00Interest receivable−$1.64 MStock compensation expense: $2,422,000.00Stock-based compensation+$2.42 MOther: $200,000.00Other non-cash items+$200.00 KDeferred income tax (benefit) expense: -$513,000.00Deferred income taxes−$513.00 KAccounts receivable: -$47,337,000.00Accounts receivable−$47.34 MContract assets: $1,304,000.00Contract assets+$1.30 MAccounts payable and accrued expenses: $23,549,000.00Payables & accrued liabilities+$23.55 MContract liabilities: $61,246,000.00Deferred revenue+$61.25 MNon-cash lease expense: $2,863,000.00Operating lease amortization+$2.86 MOther assets: $932,000.00Other operating assets+$932.00 KNet cash from operating activities: $96,970,000.00Operating cash+$96.97 MOperating adjustments reconciliation: $93,161,000.00Common stock repurchases: -$6,694,000.00Common stock repurchases−$6.69 MPayments of cash dividends: -$7,018,000.00Common dividends paid−$7.02 MSettlements of share-based awards, net of withholding taxes paid: -$4,367,000.00Share award settlements, net−$4.37 MNet cash used in financing activities: -$18,079,000.00. Cash required to fund net payments.Financing cash−$18.08 Mfinancing reconciliation: $18,079,000.00Purchases of short-term investments: -$40,000,000.00HTM securities purchases−$40.00 MMaturities of short-term investments: $30,000,000.00HTM securities sold+$30.00 MPurchases of available-for-sale securities: -$60,037,000.00AFS securities purchases−$60.04 MAcquisition, net of cash acquired: -$7,970,000.00Acquisitions, net of cash−$7.97 MMaturities of available-for-sale securities: $20,000,000.00Marketable securities proceeds+$20.00 MPurchases of property, plant and equipment: -$5,255,000.00PP&E purchases−$5.26 MNet cash used in investing activities: -$63,262,000.00. Cash required to fund net payments.Investing cash−$63.26 Minvesting reconciliation: $113,262,000.00Cash sources and uses: $452,817,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $355,847,000.00Beginning cash$355.85 MEnding cash: Cash, cash equivalents, and restricted cash: $364,481,000.00Ending cash$364.48 MExchange-rate effect: -$6,995,000.00FX effect−$7.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$91.72 MOperating cash − cash spent on PP&ECash flow / Net income1.82×Operating cash flow ÷ net incomeNet cash change+$8.63 MEnding cash − beginning cash
Chart details

ARGAN INC cash flow reconciliation, May 1, 2026 through Jul 31, 2026

Cash flows for May 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 30, 2026. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Apr 30, 2026
355,847,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
96,970,000 US dollars. Net cash provided.
Net income
53,302,000 US dollars
Depreciation
645,000 US dollars
Changes in accrued interest on investments
negative 1,643,000 US dollars
Stock compensation expense
2,422,000 US dollars
Other
200,000 US dollars
Deferred income tax (benefit) expense
negative 513,000 US dollars
Accounts receivable
negative 47,337,000 US dollars
Contract assets
1,304,000 US dollars
Accounts payable and accrued expenses
23,549,000 US dollars
Contract liabilities
61,246,000 US dollars
Non-cash lease expense
2,863,000 US dollars
Other assets
932,000 US dollars
Investing activities
negative 63,262,000 US dollars. Net cash used.
Purchases of short-term investments
negative 40,000,000 US dollars
Maturities of short-term investments
30,000,000 US dollars
Purchases of available-for-sale securities
negative 60,037,000 US dollars
Acquisition, net of cash acquired
negative 7,970,000 US dollars
Maturities of available-for-sale securities
20,000,000 US dollars
Purchases of property, plant and equipment
negative 5,255,000 US dollars
Financing activities
negative 18,079,000 US dollars. Net cash used.
Common stock repurchases
negative 6,694,000 US dollars
Payments of cash dividends
negative 7,018,000 US dollars
Settlements of share-based awards, net of withholding taxes paid
negative 4,367,000 US dollars
Operating adjustment reconciliation
93,161,000 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
18,079,000 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
113,262,000 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
negative 6,995,000 US dollars
Ending cash on Jul 31, 2026
364,481,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
452,817,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
8,634,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.82×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
96,970,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
5,255,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
91,715,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $43.67M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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: 96,970,000 US dollars minus 5,255,000 US dollars equals 91,715,000 US dollars.
ARGAN INC (AGX) FY2027 Q2 Statement of Cash Flows Sankey chart
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