Aurinia Pharmaceuticals Inc. (AUPH) 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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Aurinia Pharmaceuticals Inc. 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.Net income → Net cash from operating activities: $37,414,000.00Deferred income tax → Operating adjustments reconciliation: $11,110,000.00Accounts receivable, net → Operating adjustments reconciliation: $8,037,000.00Amortization and depreciation → Operating adjustments reconciliation: $4,834,000.00Share-based compensation → Operating adjustments reconciliation: $2,839,000.00Inventory → Operating adjustments reconciliation: $1,259,000.00Deferred revenue → Operating adjustments reconciliation: $624,000.00Accrued expenses and other liabilities → Operating adjustments reconciliation: $561,000.00Operating adjustments reconciliation → Net cash from operating activities: $15,152,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $5,981,000.00Operating adjustments reconciliation → Accounts payable: $2,799,000.00Operating adjustments reconciliation → Other, net: $2,663,000.00Operating adjustments reconciliation → Net amortization of premiums and discounts on investments: $1,881,000.00Operating adjustments reconciliation → Foreign exchange (gain) loss on revaluation of Monoplant finance lease liability: $561,000.00Operating adjustments reconciliation → Operating lease liabilities: $227,000.00Proceeds from issuance of common shares for equity awards → financing reconciliation: $58,441,000.00Proceeds from issuance of common shares under ESPP → financing reconciliation: $363,000.00financing reconciliation → Net cash from financing activities: $4,810,000.00financing reconciliation → Purchase of common shares under Share Repurchase Plan: $38,715,000.00financing reconciliation → Tax withholding payments related to net settlements of equity awards: $11,874,000.00financing reconciliation → Payments of principal portion of Monoplant finance lease liability: $3,405,000.00Proceeds from the sale and maturities of investments → investing reconciliation: $100,000,000.00Net cash and cash equivalents acquired in acquisition of Kezar → investing reconciliation: $5,212,000.00investing reconciliation → Net cash from investing activities: $81,448,000.00investing reconciliation → Purchases of investments: $23,764,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $41,008,000.00Net cash from operating activities → Cash sources and uses: $52,566,000.00Net cash from financing activities → Cash sources and uses: $4,810,000.00Net cash from investing activities → Cash sources and uses: $81,448,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $179,832,000.00Net income: $37,414,000.00Net income+$37.41 MShare-based compensation: $2,839,000.00Stock-based compensation+$2.84 MAmortization and depreciation: $4,834,000.00Depreciation & amortization+$4.83 MForeign exchange (gain) loss on revaluation of Monoplant finance lease liability: -$561,000.00Monoplant lease FX gain & loss−$561.00 KNet amortization of premiums and discounts on investments: -$1,881,000.00Investment discount & premium−$1.88 MOther, net: -$2,663,000.00Other non-cash items−$2.66 MAccounts receivable, net: $8,037,000.00Receivables, net+$8.04 MInventory: $1,259,000.00Inventories+$1.26 MPrepaid expenses and other current assets: -$5,981,000.00Prepaid expenses−$5.98 MAccounts payable: -$2,799,000.00Accounts payable−$2.80 MAccrued expenses and other liabilities: $561,000.00Accrued & other liabilities+$561.00 KDeferred revenue: $624,000.00Deferred revenue+$624.00 KOperating lease liabilities: -$227,000.00Operating lease liabilities−$227.00 KDeferred income tax: $11,110,000.00Deferred income taxes+$11.11 MOther noncurrent operating assets: $0.00Net cash from operating activities: $52,566,000.00Operating cash+$52.57 MOperating adjustments reconciliation: $29,264,000.00Purchase of common shares under Share Repurchase Plan: -$38,715,000.00Common stock repurchases−$38.72 MPayments of principal portion of Monoplant finance lease liability: -$3,405,000.00Finance lease payments−$3.41 MProceeds from issuance of common shares for equity awards: $58,441,000.00Stock option exercises+$58.44 MTax withholding payments related to net settlements of equity awards: -$11,874,000.00Stock-award tax withholding−$11.87 MProceeds from issuance of common shares under ESPP: $363,000.00Common stock issued+$363.00 KNet cash from financing activities: $4,810,000.00Financing cash+$4.81 Mfinancing reconciliation: $58,804,000.00Proceeds from the sale and maturities of investments: $100,000,000.00Marketable securities proceeds+$100.00 MPurchases of investments: -$23,764,000.00Marketable securities purchases−$23.76 MPurchases of property, equipment and intangible assets: $0.00Net cash and cash equivalents acquired in acquisition of Kezar: $5,212,000.00Acquisitions, net of cash+$5.21 MNet cash from investing activities: $81,448,000.00Investing cash+$81.45 Minvesting reconciliation: $105,212,000.00Cash sources and uses: $179,832,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $41,008,000.00Beginning cash$41.01 MEnding cash: Cash, cash equivalents, and restricted cash: $179,832,000.00Ending cash$179.83 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flowNot availableCash flow / Net income1.40×Operating cash flow ÷ net incomeNet cash change+$138.82 MEnding cash − beginning cash
Chart details

Aurinia Pharmaceuticals Inc. 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
41,008,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
52,566,000 US dollars. Net cash provided.
Net income
37,414,000 US dollars
Share-based compensation
2,839,000 US dollars
Amortization and depreciation
4,834,000 US dollars
Foreign exchange (gain) loss on revaluation of Monoplant finance lease liability
negative 561,000 US dollars
Net amortization of premiums and discounts on investments
negative 1,881,000 US dollars
Other, net
negative 2,663,000 US dollars
Accounts receivable, net
8,037,000 US dollars
Inventory
1,259,000 US dollars
Prepaid expenses and other current assets
negative 5,981,000 US dollars
Accounts payable
negative 2,799,000 US dollars
Accrued expenses and other liabilities
561,000 US dollars
Deferred revenue
624,000 US dollars
Operating lease liabilities
negative 227,000 US dollars
Deferred income tax
11,110,000 US dollars
Other noncurrent operating assets
0 US dollars
Investing activities
81,448,000 US dollars. Net cash provided.
Proceeds from the sale and maturities of investments
100,000,000 US dollars
Purchases of investments
negative 23,764,000 US dollars
Purchases of property, equipment and intangible assets
0 US dollars
Net cash and cash equivalents acquired in acquisition of Kezar
5,212,000 US dollars
Financing activities
4,810,000 US dollars. Net cash provided.
Purchase of common shares under Share Repurchase Plan
negative 38,715,000 US dollars
Payments of principal portion of Monoplant finance lease liability
negative 3,405,000 US dollars
Proceeds from issuance of common shares for equity awards
58,441,000 US dollars
Tax withholding payments related to net settlements of equity awards
negative 11,874,000 US dollars
Proceeds from issuance of common shares under ESPP
363,000 US dollars
Operating adjustment reconciliation
29,264,000 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
58,804,000 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
105,212,000 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
179,832,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
179,832,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
138,824,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.40×. 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $15.15M 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.
Aurinia Pharmaceuticals Inc. (AUPH) FY2026 Q2 Statement of Cash Flows Sankey chart
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