# BIOVENTUS INC. (BVS) FY2026 Q2 Statement of Cash Flows

- Company: BIOVENTUS INC. (BVS)
- Period: 2026-03-29 to 2026-06-27
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001665988-26-000042
- Page: https://plicit.ai/financials/bvs/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/bvs-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Mar 29, 2026 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 28, 2026. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Mar 28, 2026**: 35,846,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 19,873,000 US dollars. Net cash provided.
- **Net income**: 36,205,000 US dollars
- **Depreciation and amortization**: 10,945,000 US dollars
- **Provision for credit losses**: negative 85,000 US dollars
- **Equity-based compensation**: 5,041,000 US dollars
- **Deferred income taxes**: negative 22,289,000 US dollars
- **Loss on disposals**: 0 US dollars
- **Unrealized loss (gain) on foreign currency fluctuations**: 54,000 US dollars
- **Other, net**: 170,000 US dollars
- **Accounts receivable**: negative 17,941,000 US dollars
- **Inventories**: 2,964,000 US dollars
- **Accounts payable and accrued expenses**: 3,819,000 US dollars
- **Other current and noncurrent assets and liabilities**: 990,000 US dollars
- **Investing activities**: negative 2,460,000 US dollars. Net cash used.
- **Settlement from the sale of a business**: 0 US dollars
- **Purchase of property and equipment**: negative 960,000 US dollars
- **Purchase of equity securities**: negative 1,500,000 US dollars
- **Financing activities**: negative 23,432,000 US dollars. Net cash used.
- **Proceeds from issuance of Class A common stock**: 853,000 US dollars
- **Tax withholdings on equity-based compensation**: negative 294,000 US dollars
- **Payment of contingent consideration**: 0 US dollars
- **Borrowing on revolver**: 0 US dollars
- **Payment on revolver**: 0 US dollars
- **Payments on long-term debt**: negative 23,750,000 US dollars
- **Other, net**: negative 241,000 US dollars
- **Operating adjustment reconciliation**: 40,315,000 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**: 24,285,000 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**: 2,460,000 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 370,000 US dollars
- **Ending cash on Jun 27, 2026**: 29,457,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 55,719,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 6,389,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.55×. 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**: 19,873,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 960,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 18,913,000 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 $19.87M of net income directly to operating cash and $16.33M 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: 19,873,000 US dollars minus 960,000 US dollars equals 18,913,000 US dollars.