Arhaus, Inc. (ARHS) 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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Arhaus, 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: $41,869,000.00Client deposits → Operating adjustments reconciliation: $27,844,000.00Depreciation and amortization → Operating adjustments reconciliation: $25,114,000.00Amortization of operating lease right-of-use asset → Operating adjustments reconciliation: $24,181,000.00Amortization of interest on operating leases → Operating adjustments reconciliation: $16,004,000.00Accrued expenses → Operating adjustments reconciliation: $8,108,000.00Equity based compensation → Operating adjustments reconciliation: $6,058,000.00Deferred tax assets → Operating adjustments reconciliation: $4,159,000.00Amortization of cloud computing arrangements → Operating adjustments reconciliation: $1,749,000.00Other noncurrent liabilities → Operating adjustments reconciliation: $1,378,000.00Accounts receivable → Operating adjustments reconciliation: $427,000.00Insurance proceeds → Operating adjustments reconciliation: $176,000.00Loss on disposal of assets → Operating adjustments reconciliation: $104,000.00Operating adjustments reconciliation → Net cash from operating activities: $17,915,000.00Operating adjustments reconciliation → Prepaid and other assets: $38,214,000.00Operating adjustments reconciliation → Operating lease liabilities: $35,242,000.00Operating adjustments reconciliation → Merchandise inventory: $14,725,000.00Operating adjustments reconciliation → Accounts payable: $8,254,000.00Operating adjustments reconciliation → Gain on insurance claims: $952,000.00Insurance proceeds → investing reconciliation: $1,193,000.00Net cash used in investing activities → investing reconciliation: $36,900,000.00investing reconciliation → Purchases of property, furniture and equipment: $38,093,000.00Net cash used in financing activities → financing reconciliation: $51,679,000.00financing reconciliation → Cash dividend payments: $49,590,000.00financing reconciliation → Repurchase of shares for payment of withholding taxes for equity based compensation: $1,664,000.00financing reconciliation → Principal payments under finance leases: $425,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $256,480,000.00Net cash from operating activities → Cash sources and uses: $59,784,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $227,685,000.00Cash sources and uses → Net cash used in investing activities: $36,900,000.00Cash sources and uses → Net cash used in financing activities: $51,679,000.00Net income: $41,869,000.00Net income+$41.87 MDepreciation and amortization: $25,114,000.00Depreciation & amortization+$25.11 MAmortization of operating lease right-of-use asset: $24,181,000.00Operating lease amortization+$24.18 MAmortization of interest on operating leases: $16,004,000.00Deferred charges amortization+$16.00 MEquity based compensation: $6,058,000.00Stock-based compensation+$6.06 MDeferred tax assets: $4,159,000.00Deferred tax balances+$4.16 MAmortization of cloud computing arrangements: $1,749,000.00Intangible amortization+$1.75 MLoss on disposal of assets: $104,000.00Asset disposal gain & loss+$104.00 KInsurance proceeds: $176,000.00Insurance proceeds+$176.00 KGain on insurance claims: -$952,000.00Insurance gain & loss−$952.00 KAccounts receivable: $427,000.00Accounts receivable+$427.00 KMerchandise inventory: -$14,725,000.00Inventories−$14.73 MPrepaid and other assets: -$38,214,000.00Prepaid & other assets−$38.21 MOther noncurrent liabilities: $1,378,000.00Other noncurrent liabilities+$1.38 MAccounts payable: -$8,254,000.00Accounts payable−$8.25 MAccrued expenses: $8,108,000.00Accrued liabilities+$8.11 MOperating lease liabilities: -$35,242,000.00Operating lease liabilities−$35.24 MClient deposits: $27,844,000.00Client deposits+$27.84 MNet cash from operating activities: $59,784,000.00Operating cash+$59.78 MOperating adjustments reconciliation: $115,302,000.00Cash dividend payments: -$49,590,000.00Dividends paid−$49.59 MPrincipal payments under finance leases: -$425,000.00Finance lease payments−$425.00 KRepurchase of shares for payment of withholding taxes for equity based compensation: -$1,664,000.00Stock-award tax withholding−$1.66 MNet cash used in financing activities: -$51,679,000.00. Cash required to fund net payments.Financing cash−$51.68 Mfinancing reconciliation: $51,679,000.00Purchases of property, furniture and equipment: -$38,093,000.00PP&E purchases−$38.09 MInsurance proceeds: $1,193,000.00Insurance proceeds+$1.19 MNet cash used in investing activities: -$36,900,000.00. Cash required to fund net payments.Investing cash−$36.90 Minvesting reconciliation: $38,093,000.00Cash sources and uses: $316,264,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $256,480,000.00Beginning cash$256.48 MEnding cash: Cash, cash equivalents, and restricted cash: $227,685,000.00Ending cash$227.69 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$21.69 MOperating cash − cash spent on PP&ECash flow / Net income1.43×Operating cash flow ÷ net incomeNet cash change−$28.80 MEnding cash − beginning cash
Chart details

Arhaus, 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
256,480,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
59,784,000 US dollars. Net cash provided.
Net income
41,869,000 US dollars
Depreciation and amortization
25,114,000 US dollars
Amortization of operating lease right-of-use asset
24,181,000 US dollars
Amortization of interest on operating leases
16,004,000 US dollars
Equity based compensation
6,058,000 US dollars
Deferred tax assets
4,159,000 US dollars
Amortization of cloud computing arrangements
1,749,000 US dollars
Loss on disposal of assets
104,000 US dollars
Insurance proceeds
176,000 US dollars
Gain on insurance claims
negative 952,000 US dollars
Accounts receivable
427,000 US dollars
Merchandise inventory
negative 14,725,000 US dollars
Prepaid and other assets
negative 38,214,000 US dollars
Other noncurrent liabilities
1,378,000 US dollars
Accounts payable
negative 8,254,000 US dollars
Accrued expenses
8,108,000 US dollars
Operating lease liabilities
negative 35,242,000 US dollars
Client deposits
27,844,000 US dollars
Investing activities
negative 36,900,000 US dollars. Net cash used.
Purchases of property, furniture and equipment
negative 38,093,000 US dollars
Insurance proceeds
1,193,000 US dollars
Financing activities
negative 51,679,000 US dollars. Net cash used.
Cash dividend payments
negative 49,590,000 US dollars
Principal payments under finance leases
negative 425,000 US dollars
Repurchase of shares for payment of withholding taxes for equity based compensation
negative 1,664,000 US dollars
Operating adjustment reconciliation
115,302,000 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
51,679,000 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
38,093,000 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
227,685,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
316,264,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 28,795,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.43×. 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
59,784,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
38,093,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
21,691,000 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 $17.92M 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: 59,784,000 US dollars minus 38,093,000 US dollars equals 21,691,000 US dollars.
Arhaus, Inc. (ARHS) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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