BENCHMARK ELECTRONICS, INC. (BHE) 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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BENCHMARK ELECTRONICS, 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. 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: $19,882,000.00Accounts payable → Operating adjustments reconciliation: $108,148,000.00Accrued liabilities → Operating adjustments reconciliation: $14,837,000.00Advance payments from customers → Operating adjustments reconciliation: $13,354,000.00Depreciation → Operating adjustments reconciliation: $9,451,000.00Stock-based compensation expense → Operating adjustments reconciliation: $6,210,000.00Amortization → Operating adjustments reconciliation: $2,532,000.00Provision for doubtful accounts → Operating adjustments reconciliation: $108,000.00Operating adjustments reconciliation → Net cash from operating activities: $14,793,000.00Operating adjustments reconciliation → Accounts receivable: $76,061,000.00Operating adjustments reconciliation → Inventories: $37,128,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $20,275,000.00Operating adjustments reconciliation → Contract assets: $5,486,000.00Operating adjustments reconciliation → Operating leases: $697,000.00Operating adjustments reconciliation → Deferred income taxes: $134,000.00Operating adjustments reconciliation → Income taxes: $45,000.00Operating adjustments reconciliation → (Gain) loss on the sale of property, plant and equipment: $21,000.00Proceeds from the disposal of property, plant and equipment → investing reconciliation: $21,000.00investing reconciliation → Additions to property, plant and equipment: $12,764,000.00investing reconciliation → Additions to capitalized purchased software: $158,000.00investing reconciliation → Other, net: $85,000.00Net cash used in financing activities → financing reconciliation: $30,252,000.00Borrowings under credit agreement → financing reconciliation: $158,000,000.00financing reconciliation → Principal payments on credit agreement: $181,937,000.00financing reconciliation → Dividends paid: $6,101,000.00financing reconciliation → Employee taxes paid with shares withheld: $214,000.00Net cash used in investing activities → investing reconciliation: $12,986,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $325,241,000.00Net cash from operating activities → Cash sources and uses: $34,675,000.00Cash sources and uses → Exchange-rate effect: $1,465,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $315,213,000.00Cash sources and uses → Net cash used in investing activities: $12,986,000.00Cash sources and uses → Net cash used in financing activities: $30,252,000.00Net income: $19,882,000.00Net income+$19.88 MDepreciation: $9,451,000.00Depreciation expense+$9.45 MAmortization: $2,532,000.00Amortization expense+$2.53 MProvision for doubtful accounts: $108,000.00Credit loss provision+$108.00 KDeferred income taxes: -$134,000.00Deferred income taxes−$134.00 KGain on assets held for sale: $0.00(Gain) loss on the sale of property, plant and equipment: -$21,000.00PP&E disposal gain & loss−$21.00 KStock-based compensation expense: $6,210,000.00Stock-based compensation+$6.21 MAccounts receivable: -$76,061,000.00Accounts receivable−$76.06 MContract assets: -$5,486,000.00Contract assets−$5.49 MInventories: -$37,128,000.00Inventories−$37.13 MPrepaid expenses and other assets: -$20,275,000.00Prepaid & other assets−$20.28 MOperating leases: -$697,000.00Operating lease liabilities−$697.00 KAccounts payable: $108,148,000.00Trade payables+$108.15 MAdvance payments from customers: $13,354,000.00Deferred revenue+$13.35 MAccrued liabilities: $14,837,000.00Accrued liabilities+$14.84 MIncome taxes: -$45,000.00Income taxes payable−$45.00 KNet cash from operating activities: $34,675,000.00Operating cash+$34.68 MOperating adjustments reconciliation: $154,640,000.00Principal payments on credit agreement: -$181,937,000.00Long-term debt repaid−$181.94 MBorrowings under credit agreement: $158,000,000.00Long-term debt issued+$158.00 MDebt issuance costs: $0.00Dividends paid: -$6,101,000.00Dividends paid−$6.10 MEmployee taxes paid with shares withheld: -$214,000.00Stock-award tax withholding−$214.00 KProceeds from stock options exercised: $0.00Principal payments on finance leases: $0.00Share repurchases: $0.00Net cash used in financing activities: -$30,252,000.00. Cash required to fund net payments.Financing cash−$30.25 Mfinancing reconciliation: $188,252,000.00Additions to property, plant and equipment: -$12,764,000.00PP&E purchases−$12.76 MAdditions to capitalized purchased software: -$158,000.00Software spending−$158.00 KProceeds from the disposal of property, plant and equipment: $21,000.00PP&E sales+$21.00 KProceeds from the sale of assets held for sale: $0.00Other, net: -$85,000.00Other investing, net−$85.00 KNet cash used in investing activities: -$12,986,000.00. Cash required to fund net payments.Investing cash−$12.99 Minvesting reconciliation: $13,007,000.00Cash sources and uses: $359,916,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $325,241,000.00Beginning cash$325.24 MEnding cash: Cash, cash equivalents, and restricted cash: $315,213,000.00Ending cash$315.21 MExchange-rate effect: -$1,465,000.00FX effect−$1.47 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$21.91 MOperating cash − cash spent on PP&ECash flow / Net income1.74×Operating cash flow ÷ net incomeNet cash change−$10.03 MEnding cash − beginning cash
Chart details

BENCHMARK ELECTRONICS, 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
325,241,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
34,675,000 US dollars. Net cash provided.
Net income
19,882,000 US dollars
Depreciation
9,451,000 US dollars
Amortization
2,532,000 US dollars
Provision for doubtful accounts
108,000 US dollars
Deferred income taxes
negative 134,000 US dollars
Gain on assets held for sale
0 US dollars
(Gain) loss on the sale of property, plant and equipment
negative 21,000 US dollars
Stock-based compensation expense
6,210,000 US dollars
Accounts receivable
negative 76,061,000 US dollars
Contract assets
negative 5,486,000 US dollars
Inventories
negative 37,128,000 US dollars
Prepaid expenses and other assets
negative 20,275,000 US dollars
Operating leases
negative 697,000 US dollars
Accounts payable
108,148,000 US dollars
Advance payments from customers
13,354,000 US dollars
Accrued liabilities
14,837,000 US dollars
Income taxes
negative 45,000 US dollars
Investing activities
negative 12,986,000 US dollars. Net cash used.
Additions to property, plant and equipment
negative 12,764,000 US dollars
Additions to capitalized purchased software
negative 158,000 US dollars
Proceeds from the disposal of property, plant and equipment
21,000 US dollars
Proceeds from the sale of assets held for sale
0 US dollars
Other, net
negative 85,000 US dollars
Financing activities
negative 30,252,000 US dollars. Net cash used.
Principal payments on credit agreement
negative 181,937,000 US dollars
Borrowings under credit agreement
158,000,000 US dollars
Debt issuance costs
0 US dollars
Dividends paid
negative 6,101,000 US dollars
Employee taxes paid with shares withheld
negative 214,000 US dollars
Proceeds from stock options exercised
0 US dollars
Principal payments on finance leases
0 US dollars
Share repurchases
0 US dollars
Operating adjustment reconciliation
154,640,000 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
188,252,000 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
13,007,000 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 1,465,000 US dollars
Ending cash on Jun 30, 2026
315,213,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
359,916,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 10,028,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.74×. 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
34,675,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
12,764,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
21,911,000 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 $14.79M 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: 34,675,000 US dollars minus 12,764,000 US dollars equals 21,911,000 US dollars.
BENCHMARK ELECTRONICS, INC. (BHE) FY2026 Q2 Statement of Cash Flows Sankey chart
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