BLOOM ENERGY CORPORATION (BE) 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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BLOOM ENERGY CORPORATION 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. 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 (loss) → Net cash from operating activities: $272,547,000.00Deferred revenue and customer deposits → Operating adjustments reconciliation: $301,232,000.00Stock-based compensation expense → Operating adjustments reconciliation: $100,432,000.00Accounts payable → Operating adjustments reconciliation: $100,422,000.00Accrued expenses and other current liabilities → Operating adjustments reconciliation: $89,391,000.00Accrued warranty → Operating adjustments reconciliation: $57,784,000.00Depreciation and amortization → Operating adjustments reconciliation: $27,025,000.00Non-cash lease expense → Operating adjustments reconciliation: $16,026,000.00Equity in loss of unconsolidated affiliates → Operating adjustments reconciliation: $12,656,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $6,798,000.00Allowance for credit losses → Operating adjustments reconciliation: $3,080,000.00Unrealized foreign currency exchange loss (gain) → Operating adjustments reconciliation: $2,474,000.00Share-based consideration payable to customer’s customer (Note 3) → Operating adjustments reconciliation: $1,922,000.00Financing lease liabilities → Operating adjustments reconciliation: $255,000.00Other → Operating adjustments reconciliation: $87,000.00Operating adjustments reconciliation → Net cash from operating activities: $27,495,000.00Operating adjustments reconciliation → Contract assets: $187,654,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $132,333,000.00Operating adjustments reconciliation → Inventories: $115,057,000.00Operating adjustments reconciliation → Other long-term assets: $96,640,000.00Operating adjustments reconciliation → Accounts receivable: $89,590,000.00Operating adjustments reconciliation → Deferred cost of revenue: $40,046,000.00Operating adjustments reconciliation → Operating lease right-of-use assets and operating lease liabilities: $17,071,000.00Operating adjustments reconciliation → Net gain on failed sale-and-leaseback transactions: $13,527,000.00Operating adjustments reconciliation → Deferred profit with equity method investees and other long-term liabilities: $171,000.00Proceeds from issuance of common stock → financing reconciliation: $23,159,000.00Proceeds from financing obligations → financing reconciliation: $4,000.00financing reconciliation → Net cash from financing activities: $8,283,000.00financing reconciliation → Repayment of financing obligations: $11,816,000.00financing reconciliation → Repayment of debt: $1,347,000.00financing reconciliation → Dividend paid: $925,000.00financing reconciliation → Payment of debt issuance costs: $787,000.00financing reconciliation → Other: $5,000.00Net cash used in investing activities → investing reconciliation: $100,492,000.00Proceeds from sale of property, plant and equipment → investing reconciliation: $127,000.00investing reconciliation → Purchase of property, plant and equipment: $77,823,000.00investing reconciliation → Investments in unconsolidated affiliates: $22,796,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,481,580,000.00Net cash from operating activities → Cash sources and uses: $300,042,000.00Net cash from financing activities → Cash sources and uses: $8,283,000.00Cash sources and uses → Exchange-rate effect: $905,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,688,508,000.00Cash sources and uses → Net cash used in investing activities: $100,492,000.00Net income (loss): $272,547,000.00Net income (loss)+$272.55 MDepreciation and amortization: $27,025,000.00Depreciation expense+$27.03 MNon-cash lease expense: $16,026,000.00Non-cash lease expense+$16.03 MEquity in loss of unconsolidated affiliates: $12,656,000.00Equity-method results+$12.66 MStock-based compensation expense: $100,432,000.00Stock-based compensation expense+$100.43 MAmortization of debt issuance costs: $6,798,000.00Debt cost amortization+$6.80 MLoss on extinguishment of debt: $0.00Net gain on failed sale-and-leaseback transactions: -$13,527,000.00Failed sale-leaseback gain, net−$13.53 MShare-based consideration payable to customer’s customer (Note 3): $1,922,000.00Share-based consideration+$1.92 MAllowance for credit losses: $3,080,000.00Other credit loss provision+$3.08 MUnrealized foreign currency exchange loss (gain): $2,474,000.00Unrealized FX gain & loss+$2.47 MOther: $87,000.00Other non-cash items+$87.00 KAccounts receivable: -$89,590,000.00Accounts receivable−$89.59 MContract assets: -$187,654,000.00Contract assets−$187.65 MInventories: -$115,057,000.00Inventories−$115.06 MDeferred cost of revenue: -$40,046,000.00Deferred costs−$40.05 MPrepaid expenses and other current assets: -$132,333,000.00Prepaid & other assets−$132.33 MOther long-term assets: -$96,640,000.00Other noncurrent assets−$96.64 MOperating lease right-of-use assets and operating lease liabilities: -$17,071,000.00Operating lease liabilities−$17.07 MFinancing lease liabilities: $255,000.00Financing lease liabilities+$255.00 KAccounts payable: $100,422,000.00Accounts payable+$100.42 MAccrued warranty: $57,784,000.00Accrued warranty+$57.78 MAccrued expenses and other current liabilities: $89,391,000.00Other current liabilities+$89.39 MDeferred revenue and customer deposits: $301,232,000.00Deferred revenue+$301.23 MDeferred profit with equity method investees and other long-term liabilities: -$171,000.00Other noncurrent liabilities−$171.00 KNet cash from operating activities: $300,042,000.00Operating cash+$300.04 MOperating adjustments reconciliation: $719,584,000.00Payment of debt issuance costs: -$787,000.00Debt issuance costs−$787.00 KRepayment of debt: -$1,347,000.00Other long-term debt repaid−$1.35 MProceeds from financing obligations: $4,000.00Financing obligations issued+$4.00 KRepayment of financing obligations: -$11,816,000.00Financing obligations repaid−$11.82 MProceeds from issuance of common stock: $23,159,000.00Common stock issued+$23.16 MDividend paid: -$925,000.00Dividends paid−$925.00 KOther: -$5,000.00Other financing, net−$5.00 KNet cash from financing activities: $8,283,000.00Financing cash+$8.28 Mfinancing reconciliation: $23,163,000.00Purchase of property, plant and equipment: -$77,823,000.00PP&E purchases−$77.82 MProceeds from sale of property, plant and equipment: $127,000.00PP&E sales+$127.00 KInvestments in unconsolidated affiliates: -$22,796,000.00Equity-method investments made−$22.80 MNet cash used in investing activities: -$100,492,000.00. Cash required to fund net payments.Investing cash−$100.49 Minvesting reconciliation: $100,619,000.00Cash sources and uses: $2,789,905,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,481,580,000.00Beginning cash$2.48 BEnding cash: Cash, cash equivalents, and restricted cash: $2,688,508,000.00Ending cash$2.69 BExchange-rate effect: -$905,000.00FX effect−$905.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$222.22 MOperating cash − cash spent on PP&ECash flow / Net income1.101×Operating cash flow ÷ net incomeNet cash change+$206.93 MEnding cash − beginning cash
Chart details

BLOOM ENERGY CORPORATION 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. 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
2,481,580,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
300,042,000 US dollars. Net cash provided.
Net income (loss)
272,547,000 US dollars
Depreciation and amortization
27,025,000 US dollars
Non-cash lease expense
16,026,000 US dollars
Equity in loss of unconsolidated affiliates
12,656,000 US dollars
Stock-based compensation expense
100,432,000 US dollars
Amortization of debt issuance costs
6,798,000 US dollars
Loss on extinguishment of debt
0 US dollars
Net gain on failed sale-and-leaseback transactions
negative 13,527,000 US dollars
Share-based consideration payable to customer’s customer (Note 3)
1,922,000 US dollars
Allowance for credit losses
3,080,000 US dollars
Unrealized foreign currency exchange loss (gain)
2,474,000 US dollars
Other
87,000 US dollars
Accounts receivable
negative 89,590,000 US dollars
Contract assets
negative 187,654,000 US dollars
Inventories
negative 115,057,000 US dollars
Deferred cost of revenue
negative 40,046,000 US dollars
Prepaid expenses and other current assets
negative 132,333,000 US dollars
Other long-term assets
negative 96,640,000 US dollars
Operating lease right-of-use assets and operating lease liabilities
negative 17,071,000 US dollars
Financing lease liabilities
255,000 US dollars
Accounts payable
100,422,000 US dollars
Accrued warranty
57,784,000 US dollars
Accrued expenses and other current liabilities
89,391,000 US dollars
Deferred revenue and customer deposits
301,232,000 US dollars
Deferred profit with equity method investees and other long-term liabilities
negative 171,000 US dollars
Investing activities
negative 100,492,000 US dollars. Net cash used.
Purchase of property, plant and equipment
negative 77,823,000 US dollars
Proceeds from sale of property, plant and equipment
127,000 US dollars
Investments in unconsolidated affiliates
negative 22,796,000 US dollars
Financing activities
8,283,000 US dollars. Net cash provided.
Payment of debt issuance costs
negative 787,000 US dollars
Repayment of debt
negative 1,347,000 US dollars
Proceeds from financing obligations
4,000 US dollars
Repayment of financing obligations
negative 11,816,000 US dollars
Proceeds from issuance of common stock
23,159,000 US dollars
Dividend paid
negative 925,000 US dollars
Other
negative 5,000 US dollars
Operating adjustment reconciliation
719,584,000 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
23,163,000 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
100,619,000 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 905,000 US dollars
Ending cash on Jun 30, 2026
2,688,508,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,789,905,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
206,928,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.101×. 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
300,042,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
77,823,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
222,219,000 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 $27.50M 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: 300,042,000 US dollars minus 77,823,000 US dollars equals 222,219,000 US dollars.
BLOOM ENERGY CORPORATION (BE) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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