Citigroup Inc (C) FY2026 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-03-31

Swipe to see the full flow
Citigroup Inc cash flow reconciliation, Jan 1, 2026 through Mar 31, 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. 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.Change in deposits → financing reconciliation: $42,667,000,000.00Issuance of long-term debt → financing reconciliation: $24,924,000,000.00Change in securities loaned and sold under agreements to repurchase → financing reconciliation: $21,487,000,000.00Change in short-term borrowings → financing reconciliation: $20,178,000,000.00Issuance of preferred stock → financing reconciliation: $1,785,000,000.00financing reconciliation → Net cash from financing activities: $71,249,000,000.00financing reconciliation → Payments and redemptions of long-term debt: $28,692,000,000.00financing reconciliation → Treasury stock acquired: $6,300,000,000.00financing reconciliation → Redemption of preferred stock: $2,300,000,000.00financing reconciliation → Dividends paid: $1,353,000,000.00financing reconciliation → Stock tendered for payment of withholding taxes: $1,147,000,000.00Proceeds from maturities of investments → investing reconciliation: $48,787,000,000.00Proceeds from sales of investments → investing reconciliation: $38,384,000,000.00Proceeds from maturities of investments → investing reconciliation: $11,928,000,000.00Change in securities borrowed and purchased under agreements to resell → investing reconciliation: $3,101,000,000.00Proceeds from sales and securitizations of loans → investing reconciliation: $1,473,000,000.00Proceeds from divestitures → investing reconciliation: $233,000,000.00Other, net → investing reconciliation: $150,000,000.00Proceeds from sales of premises and equipment and repossessed assets → investing reconciliation: $3,000,000.00investing reconciliation → Purchases of investments: $100,769,000,000.00investing reconciliation → Change in loans: $13,692,000,000.00investing reconciliation → Capital expenditures on premises and equipment and capitalized software: $1,415,000,000.00investing reconciliation → Purchases of investments: $574,000,000.00Net cash used in operating activities → operating reconciliation: $21,873,000,000.00Income from continuing operations—excluding noncontrolling interests → operating reconciliation: $5,786,000,000.00Change in trading account liabilities → operating reconciliation: $22,468,000,000.00Change in brokerage receivables net of brokerage payables → operating reconciliation: $7,347,000,000.00Provisions for credit losses and for benefits and claims → operating reconciliation: $2,805,000,000.00Other, net → operating reconciliation: $1,329,000,000.00Depreciation and amortization → operating reconciliation: $1,115,000,000.00Change in loans held-for-sale (HFS) → operating reconciliation: $588,000,000.00Change in other liabilities → operating reconciliation: $264,000,000.00Impairment losses on investments and other assets → operating reconciliation: $136,000,000.00Net loss (gain) on sale of significant disposals → operating reconciliation: $18,000,000.00operating reconciliation → Change in trading account assets: $56,371,000,000.00operating reconciliation → Change in other assets: $6,920,000,000.00operating reconciliation → Realized gains from sales of investments: $270,000,000.00operating reconciliation → Deferred income taxes: $168,000,000.00Net cash used in investing activities → investing reconciliation: $12,391,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $349,579,000,000.00Net cash from financing activities → Cash sources and uses: $71,249,000,000.00Cash sources and uses → Exchange-rate effect: $842,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $385,722,000,000.00Cash sources and uses → Net cash used in investing activities: $12,391,000,000.00Cash sources and uses → Net cash used in operating activities: $21,873,000,000.00Income from continuing operations—excluding noncontrolling interests: $5,786,000,000.00Continuing ops income (loss)+$5.79 BChange in other assets: -$6,920,000,000.00Other operating assets−$6.92 BChange in trading account assets: -$56,371,000,000.00Trading securities, net−$56.37 BChange in trading account liabilities: $22,468,000,000.00Change in trading account liabilities+$22.47 BChange in loans held-for-sale (HFS): $588,000,000.00Loans held for sale, net+$588.00 MImpairment losses on investments and other assets: $136,000,000.00Impairment losses on investments and other assets+$136.00 MRealized gains from sales of investments: -$270,000,000.00Securities gain & loss, net−$270.00 MDepreciation and amortization: $1,115,000,000.00D&A and accretion+$1.12 BDeferred income taxes: -$168,000,000.00Deferred income taxes−$168.00 MChange in brokerage receivables net of brokerage payables: $7,347,000,000.00Broker & customer balances, net+$7.35 BProvisions for credit losses and for benefits and claims: $2,805,000,000.00Provisions for credit losses and for benefits andclaims+$2.81 BChange in other liabilities: $264,000,000.00Other operating liabilities+$264.00 MNet loss (gain) on sale of significant disposals: $18,000,000.00Disposal group gain & loss+$18.00 MOther, net: $1,329,000,000.00Other non-cash items+$1.33 BNet cash used in operating activities: -$21,873,000,000.00. Cash required to fund net payments.Operating cash−$21.87 Boperating reconciliation: $63,729,000,000.00Dividends paid: -$1,353,000,000.00Dividends paid−$1.35 BIssuance of preferred stock: $1,785,000,000.00Preferred stock issued+$1.79 BRedemption of preferred stock: -$2,300,000,000.00Preferred stock redeemed−$2.30 BTreasury stock acquired: -$6,300,000,000.00Common stock repurchases−$6.30 BStock tendered for payment of withholding taxes: -$1,147,000,000.00Stock-award tax withholding−$1.15 BChange in securities loaned and sold under agreements to repurchase: $21,487,000,000.00Federal funds & repo+$21.49 BIssuance of long-term debt: $24,924,000,000.00Long-term debt issued+$24.92 BPayments and redemptions of long-term debt: -$28,692,000,000.00Debt & capital securities repaid−$28.69 BChange in deposits: $42,667,000,000.00Deposits, net+$42.67 BChange in short-term borrowings: $20,178,000,000.00Short-term debt issued+$20.18 BNet cash from financing activities: $71,249,000,000.00Financing cash+$71.25 Bfinancing reconciliation: $111,041,000,000.00Change in securities borrowed and purchased under agreements to resell: $3,101,000,000.00Federal funds & resale, net+$3.10 BChange in loans: -$13,692,000,000.00Change in loans−$13.69 BProceeds from divestitures: $233,000,000.00Business sales+$233.00 MProceeds from sales and securitizations of loans: $1,473,000,000.00Proceeds from sales and securitizations of loans+$1.47 BPurchases of investments: -$100,769,000,000.00AFS securities purchases−$100.77 BProceeds from sales of investments: $38,384,000,000.00AFS securities sales+$38.38 BProceeds from maturities of investments: $48,787,000,000.00AFS securities maturities+$48.79 BPurchases of investments: -$574,000,000.00HTM securities purchases−$574.00 MProceeds from maturities of investments: $11,928,000,000.00HTM securities maturities+$11.93 BCapital expenditures on premises and equipment and capitalized software: -$1,415,000,000.00PP&E purchases−$1.42 BProceeds from sales of premises and equipment and repossessed assets: $3,000,000.00Asset sales+$3.00 MOther, net: $150,000,000.00Other investing, net+$150.00 MNet cash used in investing activities: -$12,391,000,000.00. Cash required to fund net payments.Investing cash−$12.39 Binvesting reconciliation: $116,450,000,000.00Cash sources and uses: $420,828,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $349,579,000,000.00Beginning cash$349.58 BEnding cash: Cash, cash equivalents, and restricted cash: $385,722,000,000.00Ending cash$385.72 BExchange-rate effect: -$842,000,000.00FX effect−$842.00 MCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsFree cash flow−$23.29 BOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change+$36.14 BEnding cash − beginning cash
Chart details

Citigroup Inc cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
349,579,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 21,873,000,000 US dollars. Net cash used.
Income from continuing operations—excluding noncontrolling interests
5,786,000,000 US dollars
Change in other assets
negative 6,920,000,000 US dollars
Change in trading account assets
negative 56,371,000,000 US dollars
Change in trading account liabilities
22,468,000,000 US dollars
Change in loans held-for-sale (HFS)
588,000,000 US dollars
Impairment losses on investments and other assets
136,000,000 US dollars
Realized gains from sales of investments
negative 270,000,000 US dollars
Depreciation and amortization
1,115,000,000 US dollars
Deferred income taxes
negative 168,000,000 US dollars
Change in brokerage receivables net of brokerage payables
7,347,000,000 US dollars
Provisions for credit losses and for benefits and claims
2,805,000,000 US dollars
Change in other liabilities
264,000,000 US dollars
Net loss (gain) on sale of significant disposals
18,000,000 US dollars
Other, net
1,329,000,000 US dollars
Investing activities
negative 12,391,000,000 US dollars. Net cash used.
Change in securities borrowed and purchased under agreements to resell
3,101,000,000 US dollars
Change in loans
negative 13,692,000,000 US dollars
Proceeds from divestitures
233,000,000 US dollars
Proceeds from sales and securitizations of loans
1,473,000,000 US dollars
Purchases of investments
negative 100,769,000,000 US dollars
Proceeds from sales of investments
38,384,000,000 US dollars
Proceeds from maturities of investments
48,787,000,000 US dollars
Purchases of investments
negative 574,000,000 US dollars
Proceeds from maturities of investments
11,928,000,000 US dollars
Capital expenditures on premises and equipment and capitalized software
negative 1,415,000,000 US dollars
Proceeds from sales of premises and equipment and repossessed assets
3,000,000 US dollars
Other, net
150,000,000 US dollars
Financing activities
71,249,000,000 US dollars. Net cash provided.
Dividends paid
negative 1,353,000,000 US dollars
Issuance of preferred stock
1,785,000,000 US dollars
Redemption of preferred stock
negative 2,300,000,000 US dollars
Treasury stock acquired
negative 6,300,000,000 US dollars
Stock tendered for payment of withholding taxes
negative 1,147,000,000 US dollars
Change in securities loaned and sold under agreements to repurchase
21,487,000,000 US dollars
Issuance of long-term debt
24,924,000,000 US dollars
Payments and redemptions of long-term debt
negative 28,692,000,000 US dollars
Change in deposits
42,667,000,000 US dollars
Change in short-term borrowings
20,178,000,000 US dollars
Operating adjustment reconciliation
63,729,000,000 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
111,041,000,000 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
116,450,000,000 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 842,000,000 US dollars
Ending cash on Mar 31, 2026
385,722,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
420,828,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
36,143,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Unavailable. Operating cash flow and reconciliation net income for the same period are required.
Operating cash flow
negative 21,873,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,415,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 23,288,000,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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: negative 21,873,000,000 US dollars minus 1,415,000,000 US dollars equals negative 23,288,000,000 US dollars.
Citigroup Inc (C) FY2026 Q1 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Newsletter

Get the teardowns by email

Subscribe if you want the public-company teardowns in your inbox when they're released.

Product waitlist

Health Check and Teardown for your own company

A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!