# ALPHATEC HOLDINGS, INC. (ATEC) FY2026 Q2 Statement of Cash Flows

- Company: ALPHATEC HOLDINGS, INC. (ATEC)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0001193125-26-333051
- Page: https://plicit.ai/financials/atec/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/atec-fy2026-q2-cash-flow-sankey.png

## Chart details

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**: 139,912,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 20,512,000 US dollars. Net cash provided.
- **Net loss**: negative 25,781,000 US dollars
- **Depreciation and amortization**: 19,797,000 US dollars
- **Stock-based compensation**: 18,147,000 US dollars
- **Amortization of debt discount and debt issuance costs**: 8,235,000 US dollars
- **Amortization of right-of-use assets**: 1,325,000 US dollars
- **Write-down for excess and obsolete inventories**: 4,479,000 US dollars
- **Loss on disposal of assets**: 1,076,000 US dollars
- **Loss on debt extinguishment**: 11,883,000 US dollars
- **Gain on derivative liability**: 0 US dollars
- **Other**: 1,002,000 US dollars
- **Accounts receivable**: negative 4,918,000 US dollars
- **Inventories**: negative 13,477,000 US dollars
- **Prepaid expenses and other current assets**: negative 788,000 US dollars
- **Other assets**: 398,000 US dollars
- **Accounts payable**: 18,127,000 US dollars
- **Accrued expenses**: negative 17,814,000 US dollars
- **Lease liabilities**: negative 1,308,000 US dollars
- **Contract liabilities**: 653,000 US dollars
- **Other long-term liabilities**: negative 524,000 US dollars
- **Investing activities**: negative 22,715,000 US dollars. Net cash used.
- **Purchase of property and equipment**: negative 19,930,000 US dollars
- **Note receivable**: 0 US dollars
- **Purchase of intangible assets**: negative 2,164,000 US dollars
- **Other**: negative 621,000 US dollars
- **Financing activities**: negative 19,528,000 US dollars. Net cash used.
- **Repayment of term loan**: negative 200,000,000 US dollars
- **Proceeds from issuance of term loan**: 172,385,000 US dollars
- **Payment of debt extinguishment costs**: negative 12,070,000 US dollars
- **Proceeds from issuance of convertible notes, net**: 0 US dollars
- **Payment of debt issuance costs**: negative 1,868,000 US dollars
- **Repurchase of convertible notes**: 0 US dollars
- **Purchase of capped calls**: 0 US dollars
- **Proceeds from revolving credit facility**: 40,000,000 US dollars
- **Payments related to tax withholdings for share-based compensation**: negative 3,919,000 US dollars
- **Repayment of revolving credit facility**: negative 15,220,000 US dollars
- **Other**: 1,164,000 US dollars
- **Operating adjustment reconciliation**: 85,122,000 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**: 233,077,000 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**: 22,715,000 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**: 481,000 US dollars
- **Ending cash on Jun 30, 2026**: 118,662,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 160,905,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 21,250,000 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**: 20,512,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 19,930,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 582,000 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 −$25.78M + net operating adjustments $46.29M = operating cash +$20.51M. 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 purchases of property, plant and equipment equals free cash flow: 20,512,000 US dollars minus 19,930,000 US dollars equals 582,000 US dollars.