AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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AMERICAN SUPERCONDUCTOR CORP /DE/ 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, including disposal groups and discontinued operations. 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. 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: $9,490,000.00Deferred revenue → Operating adjustments reconciliation: $9,255,000.00Stock-based compensation expense → Operating adjustments reconciliation: $5,264,000.00Inventory → Operating adjustments reconciliation: $4,947,000.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $4,717,000.00Depreciation and amortization → Operating adjustments reconciliation: $2,647,000.00Provision for excess and obsolete inventory → Operating adjustments reconciliation: $1,073,000.00Amortization of operating lease right-of-use assets → Operating adjustments reconciliation: $247,000.00Other non-cash items → Operating adjustments reconciliation: $12,000.00Operating adjustments reconciliation → Net cash from operating activities: $6,523,000.00Operating adjustments reconciliation → Accounts receivable: $11,119,000.00Operating adjustments reconciliation → Change in fair value of contingent consideration: $8,115,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $1,884,000.00Operating adjustments reconciliation → Deferred income taxes: $272,000.00Operating adjustments reconciliation → Operating leases: $203,000.00Operating adjustments reconciliation → Earnings from equity method investments: $46,000.00Net cash used in investing activities → investing reconciliation: $10,489,000.00investing reconciliation → Purchases of property, plant and equipment: $10,438,000.00investing reconciliation → Change in other assets: $51,000.00Exchange-rate effect → Cash sources and uses: $36,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $147,553,000.00Net cash from operating activities → Cash sources and uses: $16,013,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $153,113,000.00Cash sources and uses → Net cash used in investing activities: $10,489,000.00Accounts receivable: -$11,119,000.00Accounts receivable−$11.12 MOther non-cash items: $12,000.00Other non-cash items+$12.00 KChange in fair value of contingent consideration: -$8,115,000.00Contingent consideration fair value−$8.12 MEarnings from equity method investments: -$46,000.00Equity-method results−$46.00 KAccounts payable and accrued expenses: $4,717,000.00Payables & accrued liabilities+$4.72 MOperating leases: -$203,000.00Operating lease liabilities−$203.00 KPrepaid expenses and other assets: -$1,884,000.00Prepaid & other assets−$1.88 MInventory: $4,947,000.00Inventories+$4.95 MDepreciation and amortization: $2,647,000.00Depreciation & amortization+$2.65 MNet income: $9,490,000.00Net income+$9.49 MDeferred revenue: $9,255,000.00Deferred revenue+$9.26 MDeferred income taxes: -$272,000.00Deferred income taxes−$272.00 KAmortization of operating lease right-of-use assets: $247,000.00Operating lease amortization+$247.00 KProvision for excess and obsolete inventory: $1,073,000.00Inventory write-downs+$1.07 MStock-based compensation expense: $5,264,000.00Stock-based compensation+$5.26 MNet cash from operating activities: $16,013,000.00Operating cash+$16.01 MOperating adjustments reconciliation: $28,162,000.00Proceeds from public equity offering, net of offering expenses: $0.00Net cash from financing activities: $0.00Financing cash$0.00financing reconciliation: $0.00Purchases of property, plant and equipment: -$10,438,000.00PP&E purchases−$10.44 MChange in other assets: -$51,000.00Other investing, net−$51.00 KNet cash used in investing activities: -$10,489,000.00. Cash required to fund net payments.Investing cash−$10.49 Minvesting reconciliation: $10,489,000.00Cash sources and uses: $163,602,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $147,553,000.00Beginning cash$147.55 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $153,113,000.00Ending cash$153.11 MExchange-rate effect: $36,000.00FX effect+$36.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$5.58 MOperating cash − cash spent on PP&ECash flow / Net income1.69×Operating cash flow ÷ net incomeNet cash change+$5.56 MEnding cash − beginning cash
Chart details

AMERICAN SUPERCONDUCTOR CORP /DE/ 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, including disposal groups and discontinued operations. 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
147,553,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
16,013,000 US dollars. Net cash provided.
Net income
9,490,000 US dollars
Accounts receivable
negative 11,119,000 US dollars
Other non-cash items
12,000 US dollars
Change in fair value of contingent consideration
negative 8,115,000 US dollars
Earnings from equity method investments
negative 46,000 US dollars
Accounts payable and accrued expenses
4,717,000 US dollars
Operating leases
negative 203,000 US dollars
Prepaid expenses and other assets
negative 1,884,000 US dollars
Inventory
4,947,000 US dollars
Depreciation and amortization
2,647,000 US dollars
Deferred revenue
9,255,000 US dollars
Deferred income taxes
negative 272,000 US dollars
Amortization of operating lease right-of-use assets
247,000 US dollars
Provision for excess and obsolete inventory
1,073,000 US dollars
Stock-based compensation expense
5,264,000 US dollars
Investing activities
negative 10,489,000 US dollars. Net cash used.
Purchases of property, plant and equipment
negative 10,438,000 US dollars
Change in other assets
negative 51,000 US dollars
Financing activities
0 US dollars. No net cash provided or used.
Proceeds from public equity offering, net of offering expenses
0 US dollars
Operating adjustment reconciliation
28,162,000 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
0 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
10,489,000 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
36,000 US dollars
Ending cash on Jun 30, 2026
153,113,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
163,602,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
5,560,000 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
16,013,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
10,438,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
5,575,000 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.
  • 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 $6.52M 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: 16,013,000 US dollars minus 10,438,000 US dollars equals 5,575,000 US dollars.
AMERICAN SUPERCONDUCTOR CORP /DE/ (AMSC) FY2027 Q1 Statement of Cash Flows Sankey chart
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