AVISTA CORPORATION (AVA) 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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AVISTA CORPORATION 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, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $35,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $68,000,000.00Accounts and notes receivable → Operating adjustments reconciliation: $39,000,000.00Income taxes receivable → Operating adjustments reconciliation: $17,000,000.00Other deferred debits and credits → Operating adjustments reconciliation: $16,000,000.00Other regulatory assets and liabilities → Operating adjustments reconciliation: $13,000,000.00Provision for (benefit from) deferred income taxes → Operating adjustments reconciliation: $8,000,000.00Realized and unrealized (gains) losses on assets and investments → Operating adjustments reconciliation: $7,000,000.00Stock-based compensation expense → Operating adjustments reconciliation: $6,000,000.00Accounts payable → Operating adjustments reconciliation: $5,000,000.00Pension and other postretirement benefit expense → Operating adjustments reconciliation: $4,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $87,000,000.00Operating adjustments reconciliation → Inventory: $23,000,000.00Operating adjustments reconciliation → Other current liabilities: $23,000,000.00Operating adjustments reconciliation → Change in decoupling regulatory deferral: $17,000,000.00Operating adjustments reconciliation → Other current assets: $15,000,000.00Operating adjustments reconciliation → Remaining operating cash flows, net (calculated): $7,000,000.00Operating adjustments reconciliation → Equity-related AFUDC: $4,000,000.00Operating adjustments reconciliation → Contributions to defined benefit pension plan: $4,000,000.00Operating adjustments reconciliation → Collateral for derivative instruments: $3,000,000.00Proceeds from issuance of long-term debt → financing reconciliation: $160,000,000.00Issuance of common stock, net of issuance costs → financing reconciliation: $44,000,000.00financing reconciliation → Net cash from financing activities: $71,000,000.00financing reconciliation → Net (decrease) increase in short-term borrowings: $89,000,000.00financing reconciliation → Cash dividends paid: $40,000,000.00financing reconciliation → Other: $3,000,000.00financing reconciliation → Maturity of long-term debt and finance leases: $1,000,000.00Net cash used in investing activities → investing reconciliation: $186,000,000.00Other → investing reconciliation: $2,000,000.00investing reconciliation → Utility property capital expenditures (excluding equity-related AFUDC): $176,000,000.00investing reconciliation → Investments made in equity investments and property: $9,000,000.00investing reconciliation → Issuance of notes receivable: $3,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $18,000,000.00Net cash from operating activities → Cash sources and uses: $122,000,000.00Net cash from financing activities → Cash sources and uses: $71,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $25,000,000.00Cash sources and uses → Net cash used in investing activities: $186,000,000.00Net income: $35,000,000.00Net income+$35.00 MDepreciation and amortization: $68,000,000.00Depreciation & amortization+$68.00 MProvision for (benefit from) deferred income taxes: $8,000,000.00Deferred income taxes+$8.00 MAmortization of debt expense: $0.00Stock-based compensation expense: $6,000,000.00Stock-based compensation+$6.00 MOther regulatory assets and liabilities: $13,000,000.00Regulatory assets & liabilities+$13.00 MRealized and unrealized (gains) losses on assets and investments: $7,000,000.00Realized & unrealized gain & loss+$7.00 MEquity-related AFUDC: -$4,000,000.00Equity AFUDC−$4.00 MOther deferred debits and credits: $16,000,000.00Other deferred debits & credits+$16.00 MPension and other postretirement benefit expense: $4,000,000.00Pension & postretirement expense+$4.00 MChange in decoupling regulatory deferral: -$17,000,000.00Decoupling regulatory deferral−$17.00 MContributions to defined benefit pension plan: -$4,000,000.00Pension contributions−$4.00 MAccounts and notes receivable: $39,000,000.00Accounts & notes receivable+$39.00 MInventory: -$23,000,000.00Inventories−$23.00 MCollateral for derivative instruments: -$3,000,000.00Deposits & other assets−$3.00 MIncome taxes receivable: $17,000,000.00Income taxes receivable+$17.00 MOther current assets: -$15,000,000.00Other operating assets−$15.00 MAccounts payable: $5,000,000.00Accounts payable+$5.00 MOther current liabilities: -$23,000,000.00Other operating liabilities−$23.00 MRemaining operating cash flows, net (calculated): -$7,000,000.00Remaining operating (calculated)−$7.00 MNet cash from operating activities: $122,000,000.00Operating cash+$122.00 MOperating adjustments reconciliation: $183,000,000.00Net (decrease) increase in short-term borrowings: -$89,000,000.00Short-term debt, net−$89.00 MProceeds from issuance of long-term debt: $160,000,000.00Long-term debt issued+$160.00 MMaturity of long-term debt and finance leases: -$1,000,000.00Debt & capital securities repaid−$1.00 MIssuance of common stock, net of issuance costs: $44,000,000.00Common stock issued+$44.00 MCash dividends paid: -$40,000,000.00Dividends paid−$40.00 MOther: -$3,000,000.00Other financing, net−$3.00 MNet cash from financing activities: $71,000,000.00Financing cash+$71.00 Mfinancing reconciliation: $204,000,000.00Utility property capital expenditures (excluding equity-related AFUDC): -$176,000,000.00PP&E purchases−$176.00 MIssuance of notes receivable: -$3,000,000.00Notes receivable issued−$3.00 MInvestments made in equity investments and property: -$9,000,000.00Equity & property investments−$9.00 MOther: $2,000,000.00Other investing, net+$2.00 MNet cash used in investing activities: -$186,000,000.00. Cash required to fund net payments.Investing cash−$186.00 Minvesting reconciliation: $188,000,000.00Cash sources and uses: $211,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $18,000,000.00Beginning cash$18.00 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $25,000,000.00Ending cash$25.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow−$54.00 MOperating cash − cash spent on PP&ECash flow / Net income3.49×Operating cash flow ÷ net incomeNet cash change+$7.00 MEnding cash − beginning cash
Chart details

AVISTA CORPORATION 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, including disposal groups and discontinued operations. 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
18,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
122,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Power and natural gas cost amortizations (deferrals), net), so Power and natural gas cost deferrals, net, Distributions from equity method investments, Equity method (earnings) losses and Other cannot be separated for this quarter. It may combine inflows and outflows.
Net income
35,000,000 US dollars
Depreciation and amortization
68,000,000 US dollars
Provision for (benefit from) deferred income taxes
8,000,000 US dollars
Amortization of debt expense
0 US dollars
Stock-based compensation expense
6,000,000 US dollars
Other regulatory assets and liabilities
13,000,000 US dollars
Realized and unrealized (gains) losses on assets and investments
7,000,000 US dollars
Equity-related AFUDC
negative 4,000,000 US dollars
Other deferred debits and credits
16,000,000 US dollars
Pension and other postretirement benefit expense
4,000,000 US dollars
Change in decoupling regulatory deferral
negative 17,000,000 US dollars
Contributions to defined benefit pension plan
negative 4,000,000 US dollars
Accounts and notes receivable
39,000,000 US dollars
Inventory
negative 23,000,000 US dollars
Collateral for derivative instruments
negative 3,000,000 US dollars
Income taxes receivable
17,000,000 US dollars
Other current assets
negative 15,000,000 US dollars
Accounts payable
5,000,000 US dollars
Other current liabilities
negative 23,000,000 US dollars
Remaining operating cash flows, net (calculated)
negative 7,000,000 US dollars
Investing activities
negative 186,000,000 US dollars. Net cash used.
Utility property capital expenditures (excluding equity-related AFUDC)
negative 176,000,000 US dollars
Issuance of notes receivable
negative 3,000,000 US dollars
Investments made in equity investments and property
negative 9,000,000 US dollars
Other
2,000,000 US dollars
Financing activities
71,000,000 US dollars. Net cash provided.
Net (decrease) increase in short-term borrowings
negative 89,000,000 US dollars
Proceeds from issuance of long-term debt
160,000,000 US dollars
Maturity of long-term debt and finance leases
negative 1,000,000 US dollars
Issuance of common stock, net of issuance costs
44,000,000 US dollars
Cash dividends paid
negative 40,000,000 US dollars
Other
negative 3,000,000 US dollars
Operating adjustment reconciliation
183,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing gross reconciliation
204,000,000 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
188,000,000 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
25,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
211,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
7,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
3.49×. 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
122,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
176,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 54,000,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $87.00M 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.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 122,000,000 US dollars minus 176,000,000 US dollars equals negative 54,000,000 US dollars.
AVISTA CORPORATION (AVA) FY2026 Q2 Statement of Cash Flows Sankey chart
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