Cipher Digital Inc. (CIFR) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
Cipher Digital 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, including disposal groups and discontinued operations. 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
- 4,246,338,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Operating activities
- negative 243,538,000 US dollars. Net cash used.
- Net loss
- negative 267,529,000 US dollars
- Depreciation and amortization
- 19,365,000 US dollars
- Amortization of operating right-of-use asset
- 826,000 US dollars
- Share-based compensation
- 30,526,000 US dollars
- Equity in losses of equity investees
- 0 US dollars
- Loss on disposal of assets
- negative 26,000 US dollars
- Write-down of assets held for sale
- 0 US dollars
- Amortization of debt discount and issuance costs
- 66,736,000 US dollars
- Income taxes
- 367,000 US dollars
- Non-cash consideration received for services
- negative 24,837,000 US dollars
- Change in fair value of power purchase agreement
- 5,900,000 US dollars
- Change in fair value of warrant liability
- 150,510,000 US dollars
- Change in fair value of bitcoin collateral
- 0 US dollars
- Change in fair value of bitcoin loan
- 0 US dollars
- Change in unrealized (gains) losses on fair value of bitcoin
- negative 16,901,000 US dollars
- Realized losses (gains) on sale of bitcoin
- 23,509,000 US dollars
- Increase in operating assets
- negative 9,561,000 US dollars
- Decrease in operating liabilities
- negative 230,219,000 US dollars
- Change in fair value of investments at fair value
- 7,796,000 US dollars
- Investing activities
- negative 322,847,000 US dollars. Net cash used.
- Proceeds from sale of bitcoin
- 56,657,000 US dollars
- Proceeds from disposal of assets
- 30,767,000 US dollars
- Purchases of property and equipment
- negative 410,271,000 US dollars
- Purchases and development of software
- 0 US dollars
- Distributions paid to non-controlling interest
- 0 US dollars
- Investment in equity investees
- 0 US dollars
- Financing activities
- 879,834,000 US dollars. Net cash provided.
- Proceeds from notes, net of issuance costs
- 796,657,000 US dollars
- Proceeds from the issuance of common stock, net of offering costs
- 129,193,000 US dollars
- Proceeds from treasury stock reissued for PIPE investment
- 0 US dollars
- Repurchase of common shares to pay employee withholding taxes
- negative 45,219,000 US dollars
- Principal payments on financing lease
- negative 797,000 US dollars
- Principal payments on loan
- 0 US dollars
- Operating adjustment reconciliation
- 549,073,000 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
- 925,850,000 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
- 410,271,000 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
- 0 US dollars
- Ending cash on Jun 30, 2026
- 4,559,787,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Cash sources and uses
- 5,126,172,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 313,449,000 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
- negative 243,538,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 410,271,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 653,809,000 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 −$267.53M + net operating adjustments $23.99M = operating cash −$243.54M. 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: negative 243,538,000 US dollars minus 410,271,000 US dollars equals negative 653,809,000 US dollars.
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