AvePoint, Inc. (AVPT) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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AvePoint, Inc. cash flow reconciliation, Jan 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. 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. 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: $40,202,000.00Net income → Operating adjustments reconciliation: $2,618,000.00Stock-based compensation → Operating adjustments reconciliation: $16,842,000.00Deferred revenue → Operating adjustments reconciliation: $14,705,000.00Accounts receivable → Operating adjustments reconciliation: $5,957,000.00Operating lease right-of-use assets expense → Operating adjustments reconciliation: $4,763,000.00Depreciation and amortization → Operating adjustments reconciliation: $3,373,000.00Other → Operating adjustments reconciliation: $2,007,000.00Operating adjustments reconciliation → Deferred income taxes: $20,171,000.00Operating adjustments reconciliation → Accounts payable, accrued expenses and other current liabilities, and other liabilities: $11,617,000.00Operating adjustments reconciliation → Deferred contract costs and other assets: $8,597,000.00Operating adjustments reconciliation → Operating lease liabilities: $4,685,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $3,639,000.00Operating adjustments reconciliation → Foreign currency remeasurement (gain) loss: $1,556,000.00Maturities of investments → investing reconciliation: $145,000.00investing reconciliation → Purchase of property and equipment: $2,484,000.00investing reconciliation → Capitalization of internal-use software: $965,000.00investing reconciliation → Purchases of investments: $128,000.00Net cash used in financing activities → financing reconciliation: $99,686,000.00Proceeds from stock option exercises → financing reconciliation: $12,485,000.00financing reconciliation → Purchase of common stock: $110,325,000.00financing reconciliation → Repurchase of noncontrolling interest: $1,843,000.00financing reconciliation → Other financing activities: $3,000.00Net cash used in investing activities → investing reconciliation: $3,432,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $481,060,000.00Net cash from operating activities → Cash sources and uses: $40,202,000.00Cash sources and uses → Exchange-rate effect: $894,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $417,250,000.00Cash sources and uses → Net cash used in investing activities: $3,432,000.00Cash sources and uses → Net cash used in financing activities: $99,686,000.00Accounts receivable: $5,957,000.00Accounts receivable+$5.96 MPrepaid expenses and other current assets: -$3,639,000.00Prepaid & other assets−$3.64 MDeferred contract costs and other assets: -$8,597,000.00Other operating assets−$8.60 MAccounts payable, accrued expenses and other current liabilities, and other liabilities: -$11,617,000.00Payables & accrued liabilities−$11.62 MOperating lease liabilities: -$4,685,000.00Operating lease liabilities−$4.69 MDeferred revenue: $14,705,000.00Deferred revenue+$14.71 MNet income: $42,820,000.00Net income+$42.82 MDepreciation and amortization: $3,373,000.00Depreciation and amortization+$3.37 MOperating lease right-of-use assets expense: $4,763,000.00Operating lease amortization+$4.76 MForeign currency remeasurement (gain) loss: -$1,556,000.00FX remeasurement gain & loss−$1.56 MStock-based compensation: $16,842,000.00Stock-based compensation+$16.84 MDeferred income taxes: -$20,171,000.00Deferred taxes & credits−$20.17 MOther: $2,007,000.00Other non-cash items+$2.01 MChange in value of warrant liabilities: $0.00Net cash from operating activities: $40,202,000.00Operating cash+$40.20 MOperating adjustments reconciliation: $50,265,000.00Proceeds from warrant exercises: $0.00Proceeds from stock option exercises: $12,485,000.00Stock option exercises+$12.49 MRepurchase of noncontrolling interest: -$1,843,000.00Paid to noncontrolling interests−$1.84 MOther financing activities: -$3,000.00Other financing, net−$3.00 KPurchase of common stock: -$110,325,000.00Common stock repurchases−$110.33 MNet cash used in financing activities: -$99,686,000.00. Cash required to fund net payments.Financing cash−$99.69 Mfinancing reconciliation: $112,171,000.00Maturities of investments: $145,000.00Short-term investment maturities+$145.00 KPurchases of investments: -$128,000.00Short-term investment purchases−$128.00 KCapitalization of internal-use software: -$965,000.00Software spending−$965.00 KPurchase of property and equipment: -$2,484,000.00PP&E purchases−$2.48 MCash paid in business combinations, net of cash acquired: $0.00Net cash used in investing activities: -$3,432,000.00. Cash required to fund net payments.Investing cash−$3.43 Minvesting reconciliation: $3,577,000.00Cash sources and uses: $521,262,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $481,060,000.00Beginning cash$481.06 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $417,250,000.00Ending cash$417.25 MExchange-rate effect: -$894,000.00FX effect−$894.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$37.72 MOperating cash − cash spent on PP&ECash flow / Net income0.94×Operating cash flow ÷ net incomeNet cash change−$63.81 MEnding cash − beginning cash
Chart details

AvePoint, Inc. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. 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
481,060,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
40,202,000 US dollars. Net cash provided.
Accounts receivable
5,957,000 US dollars
Prepaid expenses and other current assets
negative 3,639,000 US dollars
Deferred contract costs and other assets
negative 8,597,000 US dollars
Accounts payable, accrued expenses and other current liabilities, and other liabilities
negative 11,617,000 US dollars
Operating lease liabilities
negative 4,685,000 US dollars
Deferred revenue
14,705,000 US dollars
Net income
42,820,000 US dollars
Depreciation and amortization
3,373,000 US dollars
Operating lease right-of-use assets expense
4,763,000 US dollars
Foreign currency remeasurement (gain) loss
negative 1,556,000 US dollars
Stock-based compensation
16,842,000 US dollars
Deferred income taxes
negative 20,171,000 US dollars
Other
2,007,000 US dollars
Change in value of warrant liabilities
0 US dollars
Investing activities
negative 3,432,000 US dollars. Net cash used.
Maturities of investments
145,000 US dollars
Purchases of investments
negative 128,000 US dollars
Capitalization of internal-use software
negative 965,000 US dollars
Purchase of property and equipment
negative 2,484,000 US dollars
Cash paid in business combinations, net of cash acquired
0 US dollars
Financing activities
negative 99,686,000 US dollars. Net cash used.
Proceeds from warrant exercises
0 US dollars
Proceeds from stock option exercises
12,485,000 US dollars
Repurchase of noncontrolling interest
negative 1,843,000 US dollars
Other financing activities
negative 3,000 US dollars
Purchase of common stock
negative 110,325,000 US dollars
Operating adjustment reconciliation
50,265,000 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
112,171,000 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
3,577,000 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 894,000 US dollars
Ending cash on Jun 30, 2026
417,250,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
521,262,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 63,810,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.94×. 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
40,202,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,484,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
37,718,000 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 $40.20M of net income directly to operating cash and $2.62M 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 purchases of property, plant and equipment equals free cash flow: 40,202,000 US dollars minus 2,484,000 US dollars equals 37,718,000 US dollars.
AvePoint, Inc. (AVPT) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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