# ACCELERANT HOLDINGS (ARX) FY2026 YTD Q2 Statement of Cash Flows

- Company: ACCELERANT HOLDINGS (ARX)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-13, accession number 0001997350-26-000015
- Page: https://plicit.ai/financials/arx/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/arx-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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**: 1,799,300,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: negative 90,000,000 US dollars. Net cash used.
- **Net income**: 75,900,000 US dollars
- **Net realized gains on investments**: negative 26,100,000 US dollars
- **Net unrealized gains on investments**: negative 27,000,000 US dollars
- **Earnings from equity method investments**: negative 1,900,000 US dollars
- **Share-based compensation expenses**: 51,700,000 US dollars
- **Depreciation and amortization**: 20,400,000 US dollars
- **Deferred income tax (benefit) expense**: 1,700,000 US dollars
- **Net foreign exchange (gains) losses**: negative 4,200,000 US dollars
- **Net accretion of discount on fixed maturity securities and short-term investments**: negative 3,800,000 US dollars
- **Other, net**: 400,000 US dollars
- **Premiums receivable**: negative 85,000,000 US dollars
- **Ceded unearned premiums**: 31,300,000 US dollars
- **Reinsurance recoverables on unpaid losses and loss adjustment expenses**: negative 54,700,000 US dollars
- **Other reinsurance recoverables**: negative 352,100,000 US dollars
- **Deferred acquisition costs**: negative 28,000,000 US dollars
- **Unpaid losses and loss adjustment expenses**: 289,400,000 US dollars
- **Unearned premiums**: 34,500,000 US dollars
- **Payables to reinsurers**: 355,100,000 US dollars
- **Deferred ceding commissions**: negative 13,800,000 US dollars
- **Funds held under reinsurance**: negative 396,500,000 US dollars
- **Other assets, accounts payable and other liabilities**: 42,700,000 US dollars
- **Investing activities**: 58,100,000 US dollars. Net cash provided.
- **Fixed maturity securities**: 227,700,000 US dollars
- **Other investments**: 50,900,000 US dollars
- **Maturities of fixed maturity securities**: 28,700,000 US dollars
- **Fixed maturity securities**: negative 174,300,000 US dollars
- **Equity method investments**: negative 1,400,000 US dollars
- **Net change in short-term investments**: negative 43,600,000 US dollars
- **Purchases of subsidiaries, net of cash acquired**: negative 9,400,000 US dollars
- **Capitalized technology development expenditures**: negative 19,900,000 US dollars
- **Other, net**: negative 600,000 US dollars
- **Financing activities**: negative 97,500,000 US dollars. Net cash used.
- **Acquisition of common shares**: negative 82,600,000 US dollars
- **Credit facility borrowings**: 0 US dollars
- **Payment of debt**: negative 1,600,000 US dollars
- **Acquisition of non-controlling interests in subsidiaries**: negative 11,600,000 US dollars
- **Dividends paid to non-controlling interests**: negative 1,700,000 US dollars
- **Operating adjustment reconciliation**: 993,100,000 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**: 97,500,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 307,300,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 0 US dollars
- **Difference in the filed cash totals (calculated)**: negative 13,600,000 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**: 1,857,400,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 143,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: −1.19×. 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 $13.60 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 $13.60 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.