Amphastar Pharmaceuticals, Inc. (AMPH) 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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Amphastar Pharmaceuticals, 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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: $30,348,000.00Depreciation of property, plant, and equipment → Operating adjustments reconciliation: $8,042,000.00Income tax refunds, deposits, and payable, net → Operating adjustments reconciliation: $7,105,000.00Share-based compensation expense → Operating adjustments reconciliation: $7,090,000.00Amortization of intangible assets → Operating adjustments reconciliation: $6,269,000.00Accounts receivable, net → Operating adjustments reconciliation: $2,979,000.00Operating lease right-of-use asset amortization → Operating adjustments reconciliation: $2,149,000.00Accounts payable and accrued liabilities → Operating adjustments reconciliation: $1,960,000.00Loss on disposal of assets → Operating adjustments reconciliation: $9,000.00Operating adjustments reconciliation → Net cash from operating activities: $20,976,000.00Operating adjustments reconciliation → Inventories: $9,879,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $2,543,000.00Operating adjustments reconciliation → Operating lease liabilities: $2,201,000.00Operating adjustments reconciliation → Remaining operating cash flows, net (calculated): $4,000.00Maturity of investments → investing reconciliation: $64,317,000.00investing reconciliation → Net cash from investing activities: $44,870,000.00investing reconciliation → Purchase of investments: $8,995,000.00investing reconciliation → Purchases and construction of property, plant, and equipment: $8,591,000.00investing reconciliation → Deposits and other assets: $1,861,000.00Net cash used in financing activities → financing reconciliation: $43,535,000.00Remaining financing cash flows, net (calculated) → financing reconciliation: $1,725,000.00financing reconciliation → Purchase of treasury stock: $45,213,000.00financing reconciliation → Principal payments on long-term debt: $47,000.00Exchange-rate effect → Cash sources and uses: $16,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $171,174,000.00Net cash from operating activities → Cash sources and uses: $51,324,000.00Net cash from investing activities → Cash sources and uses: $44,870,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $223,849,000.00Cash sources and uses → Net cash used in financing activities: $43,535,000.00Net income: $30,348,000.00Net income+$30.35 MDepreciation of property, plant, and equipment: $8,042,000.00Depreciation expense+$8.04 MLoss on disposal of assets: $9,000.00Asset disposal gain & loss+$9.00 KAmortization of intangible assets: $6,269,000.00Intangible amortization+$6.27 MOperating lease right-of-use asset amortization: $2,149,000.00Operating lease amortization+$2.15 MShare-based compensation expense: $7,090,000.00Stock-based compensation+$7.09 MIncome tax refunds, deposits, and payable, net: $7,105,000.00Income tax refunds & payable, net+$7.11 MOperating lease liabilities: -$2,201,000.00Operating lease liabilities−$2.20 MAccounts payable and accrued liabilities: $1,960,000.00Payables & accrued liabilities+$1.96 MAccounts receivable, net: $2,979,000.00Accounts receivable+$2.98 MInventories: -$9,879,000.00Inventories−$9.88 MPrepaid expenses and other assets: -$2,543,000.00Prepaid & other assets−$2.54 MRemaining operating cash flows, net (calculated): -$4,000.00Remaining operating (calculated)−$4.00 KNet cash from operating activities: $51,324,000.00Operating cash+$51.32 MOperating adjustments reconciliation: $35,603,000.00Purchase of treasury stock: -$45,213,000.00Common stock repurchases−$45.21 MPrincipal payments on long-term debt: -$47,000.00Long-term debt repaid−$47.00 KRemaining financing cash flows, net (calculated): $1,725,000.00Remaining financing (calculated)+$1.73 MNet cash used in financing activities: -$43,535,000.00. Cash required to fund net payments.Financing cash−$43.54 Mfinancing reconciliation: $45,260,000.00Purchase of investments: -$8,995,000.00Marketable securities purchases−$9.00 MMaturity of investments: $64,317,000.00Marketable securities proceeds+$64.32 MPurchases and construction of property, plant, and equipment: -$8,591,000.00PP&E purchases−$8.59 MDeposits and other assets: -$1,861,000.00Deposits and other assets−$1.86 MNet cash from investing activities: $44,870,000.00Investing cash+$44.87 Minvesting reconciliation: $64,317,000.00Cash sources and uses: $267,384,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $171,174,000.00Beginning cash$171.17 MEnding cash: Cash, cash equivalents, and restricted cash: $223,849,000.00Ending cash$223.85 MExchange-rate effect: $16,000.00FX effect+$16.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$42.73 MOperating cash − cash spent on PP&ECash flow / Net income1.69×Operating cash flow ÷ net incomeNet cash change+$52.68 MEnding cash − beginning cash
Chart details

Amphastar Pharmaceuticals, 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
171,174,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
51,324,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Amortization of discounts, premiums, and debt issuance costs and (Gain) loss on interest rate swaps and foreign currency transactions, net), so (Gain) loss on interest rate swaps and foreign currency transactions, net and Amortization of discounts, premiums, and debt issuance costs cannot be separated for this quarter. It may combine inflows and outflows.
Net income
30,348,000 US dollars
Depreciation of property, plant, and equipment
8,042,000 US dollars
Loss on disposal of assets
9,000 US dollars
Amortization of intangible assets
6,269,000 US dollars
Operating lease right-of-use asset amortization
2,149,000 US dollars
Share-based compensation expense
7,090,000 US dollars
Income tax refunds, deposits, and payable, net
7,105,000 US dollars
Operating lease liabilities
negative 2,201,000 US dollars
Accounts payable and accrued liabilities
1,960,000 US dollars
Accounts receivable, net
2,979,000 US dollars
Inventories
negative 9,879,000 US dollars
Prepaid expenses and other assets
negative 2,543,000 US dollars
Remaining operating cash flows, net (calculated)
negative 4,000 US dollars
Investing activities
44,870,000 US dollars. Net cash provided.
Purchase of investments
negative 8,995,000 US dollars
Maturity of investments
64,317,000 US dollars
Purchases and construction of property, plant, and equipment
negative 8,591,000 US dollars
Deposits and other assets
negative 1,861,000 US dollars
Financing activities
negative 43,535,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Proceeds from equity plans, net of withholding tax payments), so Proceeds from equity plans, net of withholding tax payments and Repayments under lines of credit cannot be separated for this quarter. It may combine inflows and outflows.
Purchase of treasury stock
negative 45,213,000 US dollars
Principal payments on long-term debt
negative 47,000 US dollars
Remaining financing cash flows, net (calculated)
1,725,000 US dollars
Operating adjustment reconciliation
35,603,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing displayed reconciliation
45,260,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
investing gross reconciliation
64,317,000 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
16,000 US dollars
Ending cash on Jun 30, 2026
223,849,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
267,384,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
52,675,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.69×. 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
51,324,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
8,591,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
42,733,000 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 $20.98M 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: 51,324,000 US dollars minus 8,591,000 US dollars equals 42,733,000 US dollars.
Amphastar Pharmaceuticals, Inc. (AMPH) FY2026 Q2 Statement of Cash Flows Sankey chart
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