Cerebras Systems Inc. (CBRS) FY2026 Q1 Statement of Cash Flows
2026-01-01 to 2026-03-31
Statement of Cash Flows
2026-01-01 to 2026-03-31
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Chart details
Cerebras Systems 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
- 930,378,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 12,335,000 US dollars. Net cash provided.
- Net loss
- negative 14,006,000 US dollars
- Depreciation and amortization
- 18,175,000 US dollars
- Non-cash interest expense
- 18,949,000 US dollars
- Non-cash lease expense
- 15,775,000 US dollars
- Stock-based compensation
- 9,593,000 US dollars
- Provision for product warranties
- 4,590,000 US dollars
- Amortization of customer warrants
- 2,053,000 US dollars
- Other
- negative 959,000 US dollars
- Accounts receivable
- negative 12,208,000 US dollars
- Inventories
- negative 21,684,000 US dollars
- Prepaid expenses and other assets
- negative 57,603,000 US dollars
- Accounts payable
- negative 10,070,000 US dollars
- Deferred revenue
- 36,769,000 US dollars
- Customer deposits
- 13,966,000 US dollars
- Other liabilities
- 8,995,000 US dollars
- Investing activities
- negative 236,616,000 US dollars. Net cash used.
- Purchases of property and equipment
- negative 131,970,000 US dollars
- Purchases of investments
- negative 308,801,000 US dollars
- Maturities and sales of investments
- 204,155,000 US dollars
- Financing activities
- 2,038,106,000 US dollars. Net cash provided.
- Proceeds from sale of shares of Series H redeemable convertible preferred stock
- 1,014,249,000 US dollars
- Costs incurred in connection with the sale of shares of Series H redeemable convertible preferred stock
- negative 218,000 US dollars
- Proceeds from Working Capital Loan
- 1,004,571,000 US dollars
- Proceeds from issuance of shares of Class N common stock
- 15,019,000 US dollars
- Proceeds from exercise of stock options
- 5,315,000 US dollars
- Tax withholding from tender offer
- negative 623,000 US dollars
- Payments of deferred offering costs
- negative 207,000 US dollars
- Operating adjustment reconciliation
- 128,865,000 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
- 2,039,154,000 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
- 440,771,000 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
- 911,000 US dollars
- Ending cash on Mar 31, 2026
- 2,745,114,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 2,981,730,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 1,814,736,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- Operating cash flow
- 12,335,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 131,970,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 119,635,000 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 loss −$14.01M + net operating adjustments $26.34M = operating cash +$12.34M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- 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: 12,335,000 US dollars minus 131,970,000 US dollars equals negative 119,635,000 US dollars.
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