ALIGNMENT HEALTHCARE, INC. (ALHC) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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ALIGNMENT HEALTHCARE, INC. cash flow reconciliation, Jan 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. 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: $47,976,000.00Medical expenses payable → Operating adjustments reconciliation: $138,179,000.00Equity-based compensation → Operating adjustments reconciliation: $32,193,000.00Depreciation and amortization → Operating adjustments reconciliation: $15,719,000.00Amortization-debt issuance costs → Operating adjustments reconciliation: $1,147,000.00Non-cash lease expense → Operating adjustments reconciliation: $929,000.00Provision for credit loss → Operating adjustments reconciliation: $265,000.00Other assets → Operating adjustments reconciliation: $11,000.00Operating adjustments reconciliation → Net cash from operating activities: $63,392,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $67,705,000.00Operating adjustments reconciliation → Accounts receivable: $43,951,000.00Operating adjustments reconciliation → Accrued compensation: $10,624,000.00Operating adjustments reconciliation → Accounts payable and accrued expenses: $1,324,000.00Operating adjustments reconciliation → Lease liabilities: $1,096,000.00Operating adjustments reconciliation → Amortization-investment discount: $350,000.00Operating adjustments reconciliation → Gain on sale of property and equipment: $1,000.00Proceeds from stock option exercises → financing reconciliation: $5,685,000.00financing reconciliation → Net cash from financing activities: $3,288,000.00financing reconciliation → Debt issuance costs: $2,397,000.00Maturities of investments → investing reconciliation: $37,340,000.00investing reconciliation → Net cash from investing activities: $2,996,000.00investing reconciliation → Acquisition of property and equipment: $17,509,000.00investing reconciliation → Purchase of investments: $16,835,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $577,937,000.00Net cash from operating activities → Cash sources and uses: $111,368,000.00Net cash from financing activities → Cash sources and uses: $3,288,000.00Net cash from investing activities → Cash sources and uses: $2,996,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $695,589,000.00Net income: $47,976,000.00Net income+$47.98 MProvision for credit loss: $265,000.00Credit loss provision+$265.00 KGain on sale of property and equipment: -$1,000.00PP&E disposal gain & loss−$1.00 KDepreciation and amortization: $15,719,000.00Depreciation & amortization+$15.72 MAmortization-investment discount: -$350,000.00Investment discount amort.−$350.00 KAmortization-debt issuance costs: $1,147,000.00Debt issuance cost amortization+$1.15 MEquity-based compensation: $32,193,000.00Stock-based compensation+$32.19 MNon-cash lease expense: $929,000.00Operating lease amortization+$929.00 KAccounts receivable: -$43,951,000.00Accounts receivable−$43.95 MPrepaid expenses and other current assets: -$67,705,000.00Prepaid & other assets−$67.71 MOther assets: $11,000.00Other operating assets+$11.00 KMedical expenses payable: $138,179,000.00Medical expenses payable+$138.18 MAccounts payable and accrued expenses: -$1,324,000.00Other payables & accruals−$1.32 MAccrued compensation: -$10,624,000.00Accrued compensation−$10.62 MLease liabilities: -$1,096,000.00Operating lease liabilities−$1.10 MNet cash from operating activities: $111,368,000.00Operating cash+$111.37 MOperating adjustments reconciliation: $188,443,000.00Debt issuance costs: -$2,397,000.00Debt issuance costs−$2.40 MProceeds from stock option exercises: $5,685,000.00Stock option exercises+$5.69 MNet cash from financing activities: $3,288,000.00Financing cash+$3.29 Mfinancing reconciliation: $5,685,000.00Purchase of investments: -$16,835,000.00Investment purchases−$16.84 MSale of property and equipment: $0.00Maturities of investments: $37,340,000.00Maturities of investments+$37.34 MSale of business: $0.00Acquisition of property and equipment: -$17,509,000.00PP&E purchases−$17.51 MNet cash from investing activities: $2,996,000.00Investing cash+$3.00 Minvesting reconciliation: $37,340,000.00Cash sources and uses: $695,589,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $577,937,000.00Beginning cash$577.94 MEnding cash: Cash, cash equivalents, and restricted cash: $695,589,000.00Ending cash$695.59 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$93.86 MOperating cash − cash spent on PP&ECash flow / Net income2.32×Operating cash flow ÷ net incomeNet cash change+$117.65 MEnding cash − beginning cash
Chart details

ALIGNMENT HEALTHCARE, 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. 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
577,937,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
111,368,000 US dollars. Net cash provided.
Net income
47,976,000 US dollars
Provision for credit loss
265,000 US dollars
Gain on sale of property and equipment
negative 1,000 US dollars
Depreciation and amortization
15,719,000 US dollars
Amortization-investment discount
negative 350,000 US dollars
Amortization-debt issuance costs
1,147,000 US dollars
Equity-based compensation
32,193,000 US dollars
Non-cash lease expense
929,000 US dollars
Accounts receivable
negative 43,951,000 US dollars
Prepaid expenses and other current assets
negative 67,705,000 US dollars
Other assets
11,000 US dollars
Medical expenses payable
138,179,000 US dollars
Accounts payable and accrued expenses
negative 1,324,000 US dollars
Accrued compensation
negative 10,624,000 US dollars
Lease liabilities
negative 1,096,000 US dollars
Investing activities
2,996,000 US dollars. Net cash provided.
Purchase of investments
negative 16,835,000 US dollars
Sale of property and equipment
0 US dollars
Maturities of investments
37,340,000 US dollars
Sale of business
0 US dollars
Acquisition of property and equipment
negative 17,509,000 US dollars
Financing activities
3,288,000 US dollars. Net cash provided.
Debt issuance costs
negative 2,397,000 US dollars
Proceeds from stock option exercises
5,685,000 US dollars
Operating adjustment reconciliation
188,443,000 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
5,685,000 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
37,340,000 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
695,589,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
695,589,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
117,652,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.32×. 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
111,368,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
17,509,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
93,859,000 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 $63.39M 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: 111,368,000 US dollars minus 17,509,000 US dollars equals 93,859,000 US dollars.
ALIGNMENT HEALTHCARE, INC. (ALHC) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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