CELSIUS HOLDINGS, INC. (CELH) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-06-30
Statement of Cash Flows
2026-01-01 to 2026-06-30
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Chart details
CELSIUS HOLDINGS, INC. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026
Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. 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
- 539,987,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 296,266,000 US dollars. Net cash provided.
- Net income
- 165,392,000 US dollars
- Depreciation and amortization
- 19,238,000 US dollars
- Allowance for credit losses
- 361,000 US dollars
- Amortization of deferred other costs
- 24,591,000 US dollars
- Inventory excess and obsolescence
- 5,949,000 US dollars
- Stock-based compensation expense
- 18,191,000 US dollars
- Deferred income taxes-net
- 2,692,000 US dollars
- Payment of contingent consideration in excess of acquisition-date fair value
- negative 13,800,000 US dollars
- Change in fair value of contingent consideration
- 0 US dollars
- Other operating activities-net
- 3,165,000 US dollars
- Accounts receivable-net
- 19,560,000 US dollars
- Inventories
- negative 58,853,000 US dollars
- Prepaid expenses and other current assets
- 61,384,000 US dollars
- Other long-term assets
- 3,680,000 US dollars
- Accounts payable
- 63,230,000 US dollars
- Accrued expenses
- 26,416,000 US dollars
- Income taxes payable
- negative 8,790,000 US dollars
- Accrued promotional allowance
- 145,121,000 US dollars
- Accrued distributor termination fees
- negative 255,328,000 US dollars
- Other current liabilities
- 5,607,000 US dollars
- Deferred revenue
- 67,172,000 US dollars
- Other long-term liabilities
- 1,288,000 US dollars
- Investing activities
- negative 24,741,000 US dollars. Net cash used.
- Purchase of property, plant and equipment
- negative 24,982,000 US dollars
- Net working capital estimate received from Pepsi related to the Rockstar Acquisition
- 241,000 US dollars
- Purchase of non-marketable equity securities
- 0 US dollars
- Acquisition of Alani Nutrition LLC, net of cash acquired
- 0 US dollars
- Financing activities
- negative 176,354,000 US dollars. Net cash used.
- Cash dividends paid on Preferred Stock
- negative 28,139,000 US dollars
- Repurchase of Common Stock related to employee tax withholdings
- negative 9,761,000 US dollars
- Repurchase of Common Stock
- negative 124,420,000 US dollars
- Proceeds from term loan
- 0 US dollars
- Payments on term loan
- negative 3,500,000 US dollars
- Payment of debt issuance costs and debt discount
- 0 US dollars
- Payment of contingent consideration up to acquisition-date fair value
- negative 11,200,000 US dollars
- Other financing activities-net
- 666,000 US dollars
- Operating adjustment reconciliation
- 467,645,000 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
- 177,020,000 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
- 24,982,000 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 2,029,000 US dollars
- Ending cash on Jun 30, 2026
- 633,129,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 836,253,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 93,142,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 1.79×. 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
- 296,266,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 24,982,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 271,284,000 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 $130.87M 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: 296,266,000 US dollars minus 24,982,000 US dollars equals 271,284,000 US dollars.
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