# BEL FUSE INC /NJ (BELFA) FY2026 YTD Q2 Statement of Cash Flows

- Company: BEL FUSE INC /NJ (BELFA)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0001437749-26-025619
- Page: https://plicit.ai/financials/belfa/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/belfa-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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**: 57,800,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: 31,762,000 US dollars. Net cash provided.
- **Amortization of deferred financing costs**: 1,090,000 US dollars
- **(Decrease) increase in other liabilities**: negative 843,000 US dollars
- **Deferred tax benefit**: negative 4,557,000 US dollars
- **Unrealized losses (gains) on foreign currency revaluation**: 3,786,000 US dollars
- **Gain on sale of properties**: 0 US dollars
- **Net earnings**: 48,959,000 US dollars
- **Increase in accounts payable**: 33,072,000 US dollars
- **Decrease in accrued expenses**: negative 4,310,000 US dollars
- **Depreciation and amortization**: 13,535,000 US dollars
- **Decrease in accrued restructuring costs**: negative 479,000 US dollars
- **Stock-based compensation**: 5,111,000 US dollars
- **Increase in income taxes payable**: 1,745,000 US dollars
- **Decrease (increase) in unbilled receivables**: 67,000 US dollars
- **Increase in inventories**: negative 32,166,000 US dollars
- **Increase in other current assets**: negative 563,000 US dollars
- **(Increase) decrease in other assets**: negative 2,006,000 US dollars
- **Inventory impairment**: 1,186,000 US dollars
- **Changes in fair value of contingent consideration liabilities**: 852,000 US dollars
- **Other, net**: negative 622,000 US dollars
- **Increase in accounts receivable**: negative 32,095,000 US dollars
- **Investing activities**: negative 20,111,000 US dollars. Net cash used.
- **Purchase of property, plant and equipment**: negative 4,890,000 US dollars
- **Proceeds from held to maturity securities**: 0 US dollars
- **Investment in related party notes receivable**: 0 US dollars
- **Proceeds from disposal/sale of property, plant and equipment**: 3,000 US dollars
- **Acquisition of business, net of cash acquired**: negative 15,224,000 US dollars
- **Financing activities**: 236,267,000 US dollars. Net cash provided.
- **Proceeds from issuance of common stock, net**: 441,643,000 US dollars
- **Repayments under revolving line of credit**: negative 217,500,000 US dollars
- **Borrowings under revolving line of credit**: 20,000,000 US dollars
- **Dividends paid to common shareholders**: negative 1,684,000 US dollars
- **Dividends paid to noncontrolling interest**: negative 2,661,000 US dollars
- **Payment for contingent consideration**: negative 3,531,000 US dollars
- **Deferred financing costs**: 0 US dollars
- **Operating adjustment reconciliation**: 77,641,000 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**: 461,643,000 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**: 20,114,000 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**: 388,000 US dollars
- **Ending cash on Jun 30, 2026**: 306,106,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Cash sources and uses**: 326,217,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 248,306,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.65×. 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**: 31,762,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 4,890,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 26,872,000 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 $31.76M of net income directly to operating cash and $17.20M 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: 31,762,000 US dollars minus 4,890,000 US dollars equals 26,872,000 US dollars.