ANI PHARMACEUTICALS, INC (ANIP) 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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ANI 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: $24,711,000.00Accrued royalties → Operating adjustments reconciliation: $21,622,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $19,640,000.00Accrued expenses, accrued compensation, and other → Operating adjustments reconciliation: $12,835,000.00Stock-based compensation → Operating adjustments reconciliation: $11,406,000.00Accrued government rebates → Operating adjustments reconciliation: $2,975,000.00Returned goods reserve → Operating adjustments reconciliation: $960,000.00Non-cash operating lease expense → Operating adjustments reconciliation: $456,000.00Non-cash interest → Operating adjustments reconciliation: $357,000.00Inventories → Operating adjustments reconciliation: $305,000.00Operating adjustments reconciliation → Net cash from operating activities: $31,958,000.00Operating adjustments reconciliation → Accounts receivable, net: $19,077,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $10,334,000.00Operating adjustments reconciliation → Deferred taxes: $4,938,000.00Operating adjustments reconciliation → Income taxes: $1,770,000.00Operating adjustments reconciliation → Accounts payable: $1,116,000.00Operating adjustments reconciliation → Unrealized (gain) loss on investment in equity securities: $741,000.00Operating adjustments reconciliation → Contingent consideration fair value adjustment: $622,000.00Net cash used in investing activities → investing reconciliation: $3,054,000.00investing reconciliation → Acquisition of property and equipment, net: $3,054,000.00Net cash used in financing activities → financing reconciliation: $4,647,000.00Proceeds from stock option exercises and ESPP purchases → financing reconciliation: $308,000.00financing reconciliation → Principal payments on borrowings: $4,062,000.00financing reconciliation → Treasury stock purchases for restricted stock vests: $813,000.00financing reconciliation → Payment of Novitium Contingent Consideration: $80,000.00Exchange-rate effect → Cash sources and uses: $67,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $311,212,000.00Net cash from operating activities → Cash sources and uses: $56,669,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $360,247,000.00Cash sources and uses → Net cash used in investing activities: $3,054,000.00Cash sources and uses → Net cash used in financing activities: $4,647,000.00Net income: $24,711,000.00Net income+$24.71 MStock-based compensation: $11,406,000.00Stock-based compensation+$11.41 MDeferred taxes: -$4,938,000.00Deferred taxes & credits−$4.94 MUnrealized (gain) loss on investment in equity securities: -$741,000.00Unrealized equity gain & loss−$741.00 KNon-cash operating lease expense: $456,000.00Operating lease amortization+$456.00 KNon-cash interest: $357,000.00Debt cost amortization+$357.00 KContingent consideration fair value adjustment: -$622,000.00Contingent consideration FV−$622.00 KAccounts receivable, net: -$19,077,000.00Accounts receivable−$19.08 MInventories: $305,000.00Inventories+$305.00 KPrepaid expenses and other assets: -$10,334,000.00Prepaid expenses−$10.33 MAccounts payable: -$1,116,000.00Accounts payable−$1.12 MAccrued royalties: $21,622,000.00Accrued royalties+$21.62 MIncome taxes: -$1,770,000.00Income tax balances−$1.77 MAccrued government rebates: $2,975,000.00Accrued government rebates+$2.98 MReturned goods reserve: $960,000.00Returned goods reserve+$960.00 KAccrued expenses, accrued compensation, and other: $12,835,000.00Accrued comp, expenses & other+$12.84 MRemaining operating cash flows, net (calculated): $19,640,000.00Remaining operating (calculated)+$19.64 MNet cash from operating activities: $56,669,000.00Operating cash+$56.67 MOperating adjustments reconciliation: $70,556,000.00Principal payments on borrowings: -$4,062,000.00Other long-term debt repaid−$4.06 MSeries A convertible preferred stock dividends paid: $0.00Proceeds from stock option exercises and ESPP purchases: $308,000.00Stock option exercises+$308.00 KTreasury stock purchases for restricted stock vests: -$813,000.00Common stock repurchases−$813.00 KPayment of Novitium Contingent Consideration: -$80,000.00Contingent consideration paid−$80.00 KNet cash used in financing activities: -$4,647,000.00. Cash required to fund net payments.Financing cash−$4.65 Mfinancing reconciliation: $4,955,000.00Acquisition of product rights, intangible assets, and other related assets: $0.00Acquisition of property and equipment, net: -$3,054,000.00PP&E purchases−$3.05 MNet cash used in investing activities: -$3,054,000.00. Cash required to fund net payments.Investing cash−$3.05 Minvesting reconciliation: $3,054,000.00Cash sources and uses: $367,948,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $311,212,000.00Beginning cash$311.21 MEnding cash: Cash, cash equivalents, and restricted cash: $360,247,000.00Ending cash$360.25 MExchange-rate effect: $67,000.00FX effect+$67.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$53.62 MOperating cash − cash spent on PP&ECash flow / Net income2.29×Operating cash flow ÷ net incomeNet cash change+$49.04 MEnding cash − beginning cash
Chart details

ANI 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
311,212,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
56,669,000 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 (Depreciation and amortization), so Depreciation and amortization cannot be separated for this quarter. It may combine inflows and outflows.
Net income
24,711,000 US dollars
Stock-based compensation
11,406,000 US dollars
Deferred taxes
negative 4,938,000 US dollars
Unrealized (gain) loss on investment in equity securities
negative 741,000 US dollars
Non-cash operating lease expense
456,000 US dollars
Non-cash interest
357,000 US dollars
Contingent consideration fair value adjustment
negative 622,000 US dollars
Accounts receivable, net
negative 19,077,000 US dollars
Inventories
305,000 US dollars
Prepaid expenses and other assets
negative 10,334,000 US dollars
Accounts payable
negative 1,116,000 US dollars
Accrued royalties
21,622,000 US dollars
Income taxes
negative 1,770,000 US dollars
Accrued government rebates
2,975,000 US dollars
Returned goods reserve
960,000 US dollars
Accrued expenses, accrued compensation, and other
12,835,000 US dollars
Remaining operating cash flows, net (calculated)
19,640,000 US dollars
Investing activities
negative 3,054,000 US dollars. Net cash used.
Acquisition of product rights, intangible assets, and other related assets
0 US dollars
Acquisition of property and equipment, net
negative 3,054,000 US dollars
Financing activities
negative 4,647,000 US dollars. Net cash used.
Principal payments on borrowings
negative 4,062,000 US dollars
Series A convertible preferred stock dividends paid
0 US dollars
Proceeds from stock option exercises and ESPP purchases
308,000 US dollars
Treasury stock purchases for restricted stock vests
negative 813,000 US dollars
Payment of Novitium Contingent Consideration
negative 80,000 US dollars
Operating adjustment reconciliation
70,556,000 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 gross reconciliation
4,955,000 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
3,054,000 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
67,000 US dollars
Ending cash on Jun 30, 2026
360,247,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
367,948,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
49,035,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.29×. 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
56,669,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
3,054,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
53,615,000 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 income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $31.96M 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: 56,669,000 US dollars minus 3,054,000 US dollars equals 53,615,000 US dollars.
ANI PHARMACEUTICALS, INC (ANIP) FY2026 Q2 Statement of Cash Flows Sankey chart
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