Arteris, Inc. (AIP) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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Arteris, 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. 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.Deferred revenue → operating reconciliation: $12,468,000.00Stock-based compensation → operating reconciliation: $6,347,000.00Accrued expenses and other liabilities → operating reconciliation: $3,425,000.00Change in fair value of contingent consideration liability → operating reconciliation: $2,058,000.00Depreciation and amortization → operating reconciliation: $1,515,000.00Accounts payable → operating reconciliation: $40,000.00Other, net → operating reconciliation: $31,000.00operating reconciliation → Net cash from operating activities: $9,210,000.00operating reconciliation → Net loss: $14,065,000.00operating reconciliation → Prepaid expenses and other assets: $1,765,000.00operating reconciliation → Accounts receivable, net: $528,000.00operating reconciliation → Amortization of deferred income: $294,000.00operating reconciliation → Net accretion of discounts on available-for-sale securities: $22,000.00Proceeds from issuance of common stock under the at-the-market offering, net of commissions and offering costs → financing reconciliation: $71,702,000.00Proceeds from exercise of stock options → financing reconciliation: $688,000.00Proceeds from employee stock purchase plan → financing reconciliation: $644,000.00Other financing activities → financing reconciliation: $67,000.00financing reconciliation → Net cash from financing activities: $72,757,000.00financing reconciliation → Principal payments under vendor financing arrangements: $344,000.00Net cash used in investing activities → investing reconciliation: $372,000.00Proceeds from maturities of available-for-sale securities → investing reconciliation: $6,200,000.00investing reconciliation → Purchases of available-for-sale securities: $5,977,000.00investing reconciliation → Purchases of property and equipment: $595,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $12,022,000.00Net cash from operating activities → Cash sources and uses: $9,210,000.00Net cash from financing activities → Cash sources and uses: $72,757,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $93,617,000.00Cash sources and uses → Net cash used in investing activities: $372,000.00Net loss: -$14,065,000.00Net loss−$14.07 MDepreciation and amortization: $1,515,000.00Depreciation & amortization+$1.52 MStock-based compensation: $6,347,000.00Stock-based compensation+$6.35 MAmortization of deferred income: -$294,000.00Amortization of deferred income−$294.00 KLoss from equity method investment: $0.00Deferred income taxes (Note 7): $0.00Net accretion of discounts on available-for-sale securities: -$22,000.00Investment discount & premium−$22.00 KChange in fair value of contingent consideration liability: $2,058,000.00Contingent consideration change+$2.06 MOther, net: $31,000.00Other non-cash items+$31.00 KAccounts receivable, net: -$528,000.00Accounts receivable−$528.00 KPrepaid expenses and other assets: -$1,765,000.00Prepaid & other assets−$1.77 MAccounts payable: $40,000.00Accounts payable+$40.00 KAccrued expenses and other liabilities: $3,425,000.00Accrued & other liabilities+$3.43 MDeferred revenue: $12,468,000.00Deferred revenue+$12.47 MNet cash from operating activities: $9,210,000.00Operating cash+$9.21 Moperating reconciliation: $25,884,000.00Principal payments under vendor financing arrangements: -$344,000.00Vendor financing repaid−$344.00 KProceeds from exercise of stock options: $688,000.00Stock option exercises+$688.00 KProceeds from employee stock purchase plan: $644,000.00Employee stock plan proceeds+$644.00 KProceeds from issuance of common stock under the at-the-market offering, net of commissions and offering costs: $71,702,000.00Common stock issued+$71.70 MOther financing activities: $67,000.00Other financing, net+$67.00 KNet cash from financing activities: $72,757,000.00Financing cash+$72.76 Mfinancing reconciliation: $73,101,000.00Purchases of property and equipment: -$595,000.00PP&E purchases−$595.00 KPurchases of available-for-sale securities: -$5,977,000.00AFS securities purchases−$5.98 MProceeds from maturities of available-for-sale securities: $6,200,000.00AFS securities proceeds+$6.20 MPayments for business combination, net of cash acquired: $0.00Net cash used in investing activities: -$372,000.00. Cash required to fund net payments.Investing cash−$372.00 Kinvesting reconciliation: $6,572,000.00Cash sources and uses: $93,989,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $12,022,000.00Beginning cash$12.02 MEnding cash: Cash, cash equivalents, and restricted cash: $93,617,000.00Ending cash$93.62 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$14.07M + net operating adjustments $23.28M = operating cash +$9.21MFree cash flow$8.62 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$81.60 MEnding cash − beginning cash
Chart details

Arteris, 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. 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
12,022,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
9,210,000 US dollars. Net cash provided.
Net loss
negative 14,065,000 US dollars
Depreciation and amortization
1,515,000 US dollars
Stock-based compensation
6,347,000 US dollars
Amortization of deferred income
negative 294,000 US dollars
Loss from equity method investment
0 US dollars
Deferred income taxes (Note 7)
0 US dollars
Net accretion of discounts on available-for-sale securities
negative 22,000 US dollars
Change in fair value of contingent consideration liability
2,058,000 US dollars
Other, net
31,000 US dollars
Accounts receivable, net
negative 528,000 US dollars
Prepaid expenses and other assets
negative 1,765,000 US dollars
Accounts payable
40,000 US dollars
Accrued expenses and other liabilities
3,425,000 US dollars
Deferred revenue
12,468,000 US dollars
Investing activities
negative 372,000 US dollars. Net cash used.
Purchases of property and equipment
negative 595,000 US dollars
Purchases of available-for-sale securities
negative 5,977,000 US dollars
Proceeds from maturities of available-for-sale securities
6,200,000 US dollars
Payments for business combination, net of cash acquired
0 US dollars
Financing activities
72,757,000 US dollars. Net cash provided.
Principal payments under vendor financing arrangements
negative 344,000 US dollars
Proceeds from exercise of stock options
688,000 US dollars
Proceeds from employee stock purchase plan
644,000 US dollars
Proceeds from issuance of common stock under the at-the-market offering, net of commissions and offering costs
71,702,000 US dollars
Other financing activities
67,000 US dollars
Operating adjustment reconciliation
25,884,000 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
73,101,000 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
6,572,000 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
93,617,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
93,989,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
81,595,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
9,210,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
595,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
8,615,000 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 loss −$14.07M + net operating adjustments $23.28M = operating cash +$9.21M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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: 9,210,000 US dollars minus 595,000 US dollars equals 8,615,000 US dollars.
Arteris, Inc. (AIP) FY2026 Q2 Statement of Cash Flows Sankey chart
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