CELESTICA INC. (CLS) FY2025 Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2025-09-30

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CELESTICA INC. cash flow reconciliation, Jul 1, 2025 through Sep 30, 2025One 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.Net earnings → Net cash from operating activities: $126,200,000.00Net earnings → Operating adjustments reconciliation: $141,600,000.00Accounts payable, accrued and other current liabilities, provisions and income taxes payable → Operating adjustments reconciliation: $188,600,000.00Depreciation and amortization → Operating adjustments reconciliation: $40,300,000.00SBC → Operating adjustments reconciliation: $15,600,000.00Other → Operating adjustments reconciliation: $5,700,000.00Restructuring and other charges → Operating adjustments reconciliation: $2,500,000.00Unrealized losses on hedge derivatives → Operating adjustments reconciliation: $1,100,000.00Operating adjustments reconciliation → Accounts receivable: $151,500,000.00Operating adjustments reconciliation → Inventories: $128,600,000.00Operating adjustments reconciliation → Total return swap (TRS) fair value adjustments: $113,300,000.00Operating adjustments reconciliation → Deferred income taxes: $1,100,000.00Operating adjustments reconciliation → Other current assets: $900,000.00Net cash used in investing activities → investing reconciliation: $37,300,000.00investing reconciliation → Purchase of property, plant and equipment: $37,300,000.00Net cash used in financing activities → financing reconciliation: $96,800,000.00financing reconciliation → Repayments under revolving loans: $90,000,000.00financing reconciliation → Repayments under term loans: $4,400,000.00financing reconciliation → Principal payments of finance leases: $2,400,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $313,800,000.00Net cash from operating activities → Cash sources and uses: $126,200,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $305,900,000.00Cash sources and uses → Net cash used in investing activities: $37,300,000.00Cash sources and uses → Net cash used in financing activities: $96,800,000.00Unrealized losses on hedge derivatives: $1,100,000.00Derivative value change+$1.10 MOther current assets: -$900,000.00Other current assets−$900.00 KSBC: $15,600,000.00Stock-based compensation+$15.60 MDeferred income taxes: -$1,100,000.00Deferred income taxes−$1.10 MAccounts receivable: -$151,500,000.00Accounts receivable−$151.50 MOther: $5,700,000.00Other non-cash items+$5.70 MAccounts payable, accrued and other current liabilities, provisions and income taxes payable: $188,600,000.00Other operating liabilities+$188.60 MDepreciation and amortization: $40,300,000.00Depreciation & amortization+$40.30 MInventories: -$128,600,000.00Inventories−$128.60 MNet earnings: $267,800,000.00Net earnings+$267.80 MTotal return swap (TRS) fair value adjustments: -$113,300,000.00Derivative gain & loss, net−$113.30 MRestructuring and other charges: $2,500,000.00Restructuring and other charges+$2.50 MNet cash from operating activities: $126,200,000.00Operating cash+$126.20 MOperating adjustments reconciliation: $395,400,000.00SBC cash settlement: $0.00Debt issuance costs paid: $0.00Repurchase of capital stock for cancellation: $0.00Purchase of treasury stock for SBC plans: $0.00Proceeds from TRS settlement: $0.00Repayments under revolving loans: -$90,000,000.00Credit line repayments−$90.00 MBorrowings under term loans: $0.00Proceeds from issuance of capital stock: $0.00Borrowings under revolving loans: $0.00Principal payments of finance leases: -$2,400,000.00Finance lease payments−$2.40 MRepayments under term loans: -$4,400,000.00Secured debt repaid−$4.40 MNet cash used in financing activities: -$96,800,000.00. Cash required to fund net payments.Financing cash−$96.80 Mfinancing reconciliation: $96,800,000.00Purchase of property, plant and equipment: -$37,300,000.00Capital expenditures−$37.30 MOther: $0.00Cash paid for business acquisition, net of cash acquired: $0.00Proceeds from sale of assets: $0.00Net cash used in investing activities: -$37,300,000.00. Cash required to fund net payments.Investing cash−$37.30 Minvesting reconciliation: $37,300,000.00Cash sources and uses: $440,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $313,800,000.00Beginning cash$313.80 MEnding cash: Cash, cash equivalents, and restricted cash: $305,900,000.00Ending cash$305.90 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$88.90 MOperating cash − cash spent on productive assetsCash flow / Net income0.47×Operating cash flow ÷ net incomeNet cash change−$7.90 MEnding cash − beginning cash
Chart details

CELESTICA INC. cash flow reconciliation, Jul 1, 2025 through Sep 30, 2025

Cash flows for Jul 1, 2025 through Sep 30, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2025. Ending cash: Sep 30, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jun 30, 2025
313,800,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
126,200,000 US dollars. Net cash provided.
Net earnings
267,800,000 US dollars
Unrealized losses on hedge derivatives
1,100,000 US dollars
Other current assets
negative 900,000 US dollars
SBC
15,600,000 US dollars
Deferred income taxes
negative 1,100,000 US dollars
Accounts receivable
negative 151,500,000 US dollars
Other
5,700,000 US dollars
Accounts payable, accrued and other current liabilities, provisions and income taxes payable
188,600,000 US dollars
Depreciation and amortization
40,300,000 US dollars
Inventories
negative 128,600,000 US dollars
Total return swap (TRS) fair value adjustments
negative 113,300,000 US dollars
Restructuring and other charges
2,500,000 US dollars
Investing activities
negative 37,300,000 US dollars. Net cash used.
Purchase of property, plant and equipment
negative 37,300,000 US dollars
Other
0 US dollars
Cash paid for business acquisition, net of cash acquired
0 US dollars
Proceeds from sale of assets
0 US dollars
Financing activities
negative 96,800,000 US dollars. Net cash used.
SBC cash settlement
0 US dollars
Debt issuance costs paid
0 US dollars
Repurchase of capital stock for cancellation
0 US dollars
Purchase of treasury stock for SBC plans
0 US dollars
Proceeds from TRS settlement
0 US dollars
Repayments under revolving loans
negative 90,000,000 US dollars
Borrowings under term loans
0 US dollars
Proceeds from issuance of capital stock
0 US dollars
Borrowings under revolving loans
0 US dollars
Principal payments of finance leases
negative 2,400,000 US dollars
Repayments under term loans
negative 4,400,000 US dollars
Operating adjustment reconciliation
395,400,000 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
96,800,000 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
37,300,000 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 Sep 30, 2025
305,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
440,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 7,900,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.47×. 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
126,200,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
37,300,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
88,900,000 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 $126.20M of net income directly to operating cash and $141.60M 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 spent on productive assets equals free cash flow: 126,200,000 US dollars minus 37,300,000 US dollars equals 88,900,000 US dollars.
CELESTICA INC. (CLS) FY2025 Q3 Statement of Cash Flows Sankey chart
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