# ASTRONICS CORPORATION (ATRO) FY2026 Q2 Statement of Cash Flows

- Company: ASTRONICS CORPORATION (ATRO)
- Period: 2026-04-05 to 2026-07-04
- Filing: Q2 FY2026 10-Q, filed 2026-08-12, accession number 0000008063-26-000043
- Page: https://plicit.ai/financials/atro/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/atro-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Apr 5, 2026 through Jul 4, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 4, 2026. Ending cash: Jul 4, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Apr 4, 2026**: 11,867,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 30,119,000 US dollars. Net cash provided.
- **Net Income**: 35,060,000 US dollars
- **Depreciation and Amortization**: 6,341,000 US dollars
- **Amortization of Deferred Financing Fees**: 597,000 US dollars
- **Provisions for Non-cash Losses on Inventory and Receivables**: 1,816,000 US dollars
- **Equity-based Compensation Expense**: 2,263,000 US dollars
- **Deferred Tax Expense (Benefit)**: 960,000 US dollars
- **Operating Lease Non-cash Expense**: 1,343,000 US dollars
- **Other**: 542,000 US dollars
- **Accounts Receivable**: negative 11,577,000 US dollars
- **Inventories**: negative 11,096,000 US dollars
- **Accounts Payable**: 8,623,000 US dollars
- **Accrued Expenses**: 4,726,000 US dollars
- **Customer Advance Payments and Deferred Revenue**: negative 3,136,000 US dollars
- **Income Taxes**: negative 146,000 US dollars
- **Operating Lease Liabilities**: negative 1,578,000 US dollars
- **Supplemental Retirement Plan Liabilities**: negative 186,000 US dollars
- **Other Assets and Liabilities**: negative 2,681,000 US dollars
- **Cloud Computing Implementation Costs**: negative 1,752,000 US dollars
- **Simplification Initiative-related Non-cash Charges**: 0 US dollars
- **Investing activities**: negative 5,709,000 US dollars. Net cash used.
- **Capital Expenditures**: negative 5,709,000 US dollars
- **Financing activities**: negative 27,160,000 US dollars. Net cash used.
- **Proceeds from Long-term Debt**: 10,000,000 US dollars
- **Principal Payments on Long-term Debt**: negative 35,000,000 US dollars
- **Financing-related Costs**: 0 US dollars
- **Stock Award Activity**: 0 US dollars
- **Other**: negative 2,160,000 US dollars
- **Operating adjustment reconciliation**: 32,152,000 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**: 37,160,000 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**: 5,709,000 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**: negative 101,000 US dollars
- **Ending cash on Jul 4, 2026**: 9,016,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 41,986,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 2,851,000 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.
- **Operating cash flow**: 30,119,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 5,709,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 24,410,000 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 exceeds operating cash. The diagram allocates $30.12M of net income directly to operating cash and $4.94M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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 spent on productive assets equals free cash flow: 30,119,000 US dollars minus 5,709,000 US dollars equals 24,410,000 US dollars.