ACCELERANT HOLDINGS (ARX) 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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ACCELERANT HOLDINGS 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. 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. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Fixed maturity securities → investing reconciliation: $183,400,000.00Net change in short-term investments → investing reconciliation: $117,600,000.00Other investments → investing reconciliation: $50,900,000.00Maturities of fixed maturity securities → investing reconciliation: $14,600,000.00investing reconciliation → Net cash from investing activities: $269,700,000.00investing reconciliation → Fixed maturity securities: $83,300,000.00investing reconciliation → Capitalized technology development expenditures: $13,200,000.00investing reconciliation → Other, net: $200,000.00investing reconciliation → Equity method investments: $100,000.00Net cash used in financing activities → financing reconciliation: $78,300,000.00financing reconciliation → Acquisition of common shares: $70,400,000.00financing reconciliation → Acquisition of non-controlling interests in subsidiaries: $6,700,000.00financing reconciliation → Payment of debt: $800,000.00financing reconciliation → Dividends paid to non-controlling interests: $400,000.00Net cash used in operating activities → operating reconciliation: $68,600,000.00Net income → operating reconciliation: $80,000,000.00Payables to reinsurers → operating reconciliation: $327,900,000.00Unpaid losses and loss adjustment expenses → operating reconciliation: $147,200,000.00Ceded unearned premiums → operating reconciliation: $72,200,000.00Reinsurance recoverables on unpaid losses and loss adjustment expenses → operating reconciliation: $28,000,000.00Premiums receivable → operating reconciliation: $25,000,000.00Share-based compensation expenses → operating reconciliation: $22,900,000.00Depreciation and amortization → operating reconciliation: $10,400,000.00Deferred income tax (benefit) expense → operating reconciliation: $2,100,000.00Other, net → operating reconciliation: $200,000.00operating reconciliation → Funds held under reinsurance: $373,800,000.00operating reconciliation → Other reinsurance recoverables: $265,500,000.00operating reconciliation → Unearned premiums: $27,300,000.00operating reconciliation → Net unrealized gains on investments: $27,000,000.00operating reconciliation → Net realized gains on investments: $26,000,000.00operating reconciliation → Deferred ceding commissions: $23,800,000.00operating reconciliation → Deferred acquisition costs: $20,200,000.00operating reconciliation → Other assets, accounts payable and other liabilities: $10,800,000.00operating reconciliation → Net foreign exchange (gains) losses: $6,100,000.00operating reconciliation → Net accretion of discount on fixed maturity securities and short-term investments: $2,300,000.00operating reconciliation → Earnings from equity method investments: $1,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,536,500,000.00Net cash from investing activities → Cash sources and uses: $269,700,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $3,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $1,656,300,000.00Cash sources and uses → Net cash used in financing activities: $78,300,000.00Cash sources and uses → Net cash used in operating activities: $68,600,000.00Net income: $80,000,000.00Net income+$80.00 MNet realized gains on investments: -$26,000,000.00Realized investment gain & loss−$26.00 MNet unrealized gains on investments: -$27,000,000.00Investment value change−$27.00 MEarnings from equity method investments: -$1,700,000.00Equity-method results−$1.70 MShare-based compensation expenses: $22,900,000.00Stock-based compensation+$22.90 MDepreciation and amortization: $10,400,000.00Depreciation & amortization+$10.40 MDeferred income tax (benefit) expense: $2,100,000.00Deferred income taxes+$2.10 MNet foreign exchange (gains) losses: -$6,100,000.00FX transaction gain & loss−$6.10 MNet accretion of discount on fixed maturity securities and short-term investments: -$2,300,000.00Investment discount & premium−$2.30 MOther, net: $200,000.00Other non-cash items+$200.00 KPremiums receivable: $25,000,000.00Premiums receivable+$25.00 MCeded unearned premiums: $72,200,000.00Prepaid reinsurance premiums+$72.20 MReinsurance recoverables on unpaid losses and loss adjustment expenses: $28,000,000.00Reinsurance recoverables+$28.00 MOther reinsurance recoverables: -$265,500,000.00Other reinsurance recoverables−$265.50 MDeferred acquisition costs: -$20,200,000.00Deferred acquisition costs−$20.20 MUnpaid losses and loss adjustment expenses: $147,200,000.00Claims reserves+$147.20 MUnearned premiums: -$27,300,000.00Unearned premiums−$27.30 MPayables to reinsurers: $327,900,000.00Reinsurance payables+$327.90 MDeferred ceding commissions: -$23,800,000.00Unearned revenue−$23.80 MFunds held under reinsurance: -$373,800,000.00Funds held under reinsurance−$373.80 MOther assets, accounts payable and other liabilities: -$10,800,000.00Other working capital, net−$10.80 MNet cash used in operating activities: -$68,600,000.00. Cash required to fund net payments.Operating cash−$68.60 Moperating reconciliation: $784,500,000.00Acquisition of common shares: -$70,400,000.00Common stock repurchases−$70.40 MCredit facility borrowings: $0.00Payment of debt: -$800,000.00Other debt repaid−$800.00 KAcquisition of non-controlling interests in subsidiaries: -$6,700,000.00Paid to noncontrolling interests−$6.70 MDividends paid to non-controlling interests: -$400,000.00Noncontrolling dividends−$400.00 KNet cash used in financing activities: -$78,300,000.00. Cash required to fund net payments.Financing cash−$78.30 Mfinancing reconciliation: $78,300,000.00Fixed maturity securities: $183,400,000.00AFS securities sales+$183.40 MOther investments: $50,900,000.00Other investments sold+$50.90 MMaturities of fixed maturity securities: $14,600,000.00AFS securities maturities+$14.60 MFixed maturity securities: -$83,300,000.00AFS securities purchases−$83.30 MEquity method investments: -$100,000.00Equity-method investments made−$100.00 KNet change in short-term investments: $117,600,000.00Short-term investments, net+$117.60 MPurchases of subsidiaries, net of cash acquired: $0.00Capitalized technology development expenditures: -$13,200,000.00Software development costs−$13.20 MOther, net: -$200,000.00Other investing, net−$200.00 KNet cash from investing activities: $269,700,000.00Investing cash+$269.70 Minvesting reconciliation: $366,500,000.00Cash sources and uses: $1,806,200,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,536,500,000.00Beginning cash$1.54 BEnding cash: Cash, cash equivalents, and restricted cash: $1,656,300,000.00Ending cash$1.66 BDifference in the filed cash totals (calculated): -$3,000,000.00Filer's cash difference(calculated)−$3.00 MCASH RECONCILIATIONInvestingflowsFinancingflowsOperatingflowsFree cash flowNot availableCash flow / Net income−0.86×Operating cash flow ÷ net incomeNet cash change+$119.80 MEnding cash − beginning cash
Chart details

ACCELERANT HOLDINGS 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
1,536,500,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 68,600,000 US dollars. Net cash used.
Net income
80,000,000 US dollars
Net realized gains on investments
negative 26,000,000 US dollars
Net unrealized gains on investments
negative 27,000,000 US dollars
Earnings from equity method investments
negative 1,700,000 US dollars
Share-based compensation expenses
22,900,000 US dollars
Depreciation and amortization
10,400,000 US dollars
Deferred income tax (benefit) expense
2,100,000 US dollars
Net foreign exchange (gains) losses
negative 6,100,000 US dollars
Net accretion of discount on fixed maturity securities and short-term investments
negative 2,300,000 US dollars
Other, net
200,000 US dollars
Premiums receivable
25,000,000 US dollars
Ceded unearned premiums
72,200,000 US dollars
Reinsurance recoverables on unpaid losses and loss adjustment expenses
28,000,000 US dollars
Other reinsurance recoverables
negative 265,500,000 US dollars
Deferred acquisition costs
negative 20,200,000 US dollars
Unpaid losses and loss adjustment expenses
147,200,000 US dollars
Unearned premiums
negative 27,300,000 US dollars
Payables to reinsurers
327,900,000 US dollars
Deferred ceding commissions
negative 23,800,000 US dollars
Funds held under reinsurance
negative 373,800,000 US dollars
Other assets, accounts payable and other liabilities
negative 10,800,000 US dollars
Investing activities
269,700,000 US dollars. Net cash provided.
Fixed maturity securities
183,400,000 US dollars
Other investments
50,900,000 US dollars
Maturities of fixed maturity securities
14,600,000 US dollars
Fixed maturity securities
negative 83,300,000 US dollars
Equity method investments
negative 100,000 US dollars
Net change in short-term investments
117,600,000 US dollars
Purchases of subsidiaries, net of cash acquired
0 US dollars
Capitalized technology development expenditures
negative 13,200,000 US dollars
Other, net
negative 200,000 US dollars
Financing activities
negative 78,300,000 US dollars. Net cash used.
Acquisition of common shares
negative 70,400,000 US dollars
Credit facility borrowings
0 US dollars
Payment of debt
negative 800,000 US dollars
Acquisition of non-controlling interests in subsidiaries
negative 6,700,000 US dollars
Dividends paid to non-controlling interests
negative 400,000 US dollars
Operating adjustment reconciliation
784,500,000 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
78,300,000 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
366,500,000 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
Difference in the filed cash totals (calculated)
negative 3,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Jun 30, 2026
1,656,300,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,806,200,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
119,800,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
−0.86×. 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.

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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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.
  • The filer's reported cash figures differ by $3.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • The filer's reported cash figures differ by $3.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
ACCELERANT HOLDINGS (ARX) FY2026 Q2 Statement of Cash Flows Sankey chart
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