# APPLIED DIGITAL CORPORATION (APLD) FY2027 Q1 Statement of Cash Flows

- Company: APPLIED DIGITAL CORPORATION (APLD)
- Period: 2026-06-01 to 2026-08-31
- Filing: Q1 FY2027 10-Q, filed 2026-10-07, accession number 0001144879-26-000059
- Page: https://plicit.ai/financials/apld/fy2027-q1-cash-flow
- Chart image: https://plicit.ai/charts/apld-fy2027-q1-cash-flow-sankey.png

## Chart details

Cash flows for Jun 1, 2026 through Aug 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: May 31, 2026. Ending cash: Aug 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on May 31, 2026**: 4,153,431,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: 63,921,000 US dollars. Net cash provided.
- **Net loss**: negative 184,055,000 US dollars
- **Depreciation and amortization**: 41,912,000 US dollars
- **Stock-based compensation**: 66,499,000 US dollars
- **Lease expense**: 6,517,000 US dollars
- **Loss on change in fair value of derivatives**: 49,511,000 US dollars
- **Loss on change in fair value of investment**: 11,352,000 US dollars
- **Loss on classification of held for sale**: 14,126,000 US dollars
- **Loss on abandonment of assets**: 0 US dollars
- **Accounts receivable**: negative 56,977,000 US dollars
- **Prepaid expenses and other current assets**: negative 47,786,000 US dollars
- **Customer deposits**: 107,000 US dollars
- **Deferred revenue**: 34,480,000 US dollars
- **Accounts payable**: negative 7,981,000 US dollars
- **Accrued liabilities**: 106,701,000 US dollars
- **Due to customer**: 1,383,000 US dollars
- **Lease assets and liabilities**: 5,856,000 US dollars
- **Other assets**: 14,516,000 US dollars
- **Amortization of debt issuance costs**: 5,896,000 US dollars
- **Gain on change in fair value of warrants**: negative 22,000 US dollars
- **Other current liabilities**: 1,886,000 US dollars
- **Investing activities**: negative 2,082,879,000 US dollars. Net cash used.
- **Purchases of property and equipment and other assets**: negative 2,074,698,000 US dollars
- **Investment in companies**: negative 8,181,000 US dollars
- **Financing activities**: 1,543,472,000 US dollars. Net cash provided.
- **Repayment of finance leases**: negative 14,252,000 US dollars
- **Borrowings of long-term debt**: 1,648,500,000 US dollars
- **Draw on revolver**: 82,390,000 US dollars
- **Repayments of long-term debt**: negative 315,932,000 US dollars
- **Payment of deferred financing costs**: negative 28,879,000 US dollars
- **Tax payments for restricted stock upon vesting**: negative 99,413,000 US dollars
- **Noncontrolling interest issuance contributions**: 1,349,000 US dollars
- **Proceeds from issuance of common stock**: 0 US dollars
- **Common stock issuance costs**: 0 US dollars
- **Proceeds from issuance of preferred stock**: 274,999,000 US dollars
- **Preferred stock issuance costs**: negative 149,000 US dollars
- **Redemption of preferred stock**: negative 6,996,000 US dollars
- **Dividends issued on preferred stock**: negative 1,543,000 US dollars
- **Exercise of warrants**: 0 US dollars
- **Issuance of equity by subsidiary, net of costs**: 3,398,000 US dollars
- **Operating adjustment reconciliation**: 360,742,000 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**: 2,010,636,000 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**: 2,082,879,000 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 Aug 31, 2026**: 3,677,945,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Cash sources and uses**: 5,760,824,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 475,486,000 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**: 63,921,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 2,074,698,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 2,010,777,000 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 −$184.06M + net operating adjustments $247.98M = operating cash +$63.92M. 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 spent on productive assets equals free cash flow: 63,921,000 US dollars minus 2,074,698,000 US dollars equals negative 2,010,777,000 US dollars.