# CELESTICA INC. (CLS) FY2025 YTD Q2 Statement of Cash Flows

- Company: CELESTICA INC. (CLS)
- Period: 2025-01-01 to 2025-06-30
- Filing: Q2 FY2025 10-Q, filed 2025-07-28, accession number 0001030894-25-000047
- Page: https://plicit.ai/financials/cls/fy2025-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/cls-fy2025-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2025 through Jun 30, 2025. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2024. Ending cash: Jun 30, 2025. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2024**: 423,300,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 282,700,000 US dollars. Net cash provided.
- **Net earnings**: 297,200,000 US dollars
- **Unrealized losses on hedge derivatives**: 2,600,000 US dollars
- **Other current assets**: negative 6,400,000 US dollars
- **SBC**: 41,200,000 US dollars
- **Deferred income taxes**: negative 15,000,000 US dollars
- **Accounts receivable**: negative 218,800,000 US dollars
- **Other**: 18,400,000 US dollars
- **Accounts payable, accrued and other current liabilities, provisions and income taxes payable**: 316,200,000 US dollars
- **Depreciation and amortization**: 82,700,000 US dollars
- **Inventories**: negative 157,500,000 US dollars
- **Total return swap (TRS) fair value adjustments**: negative 78,300,000 US dollars
- **Restructuring and other charges**: 400,000 US dollars
- **Investing activities**: negative 71,700,000 US dollars. Net cash used.
- **Purchase of property, plant and equipment**: negative 69,200,000 US dollars
- **Other**: negative 2,500,000 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 320,500,000 US dollars. Net cash used.
- **SBC cash settlement**: negative 156,000,000 US dollars
- **Debt issuance costs paid**: negative 200,000 US dollars
- **Repurchase of capital stock for cancellation**: negative 117,700,000 US dollars
- **Purchase of treasury stock for SBC plans**: negative 221,600,000 US dollars
- **Proceeds from TRS settlement**: 98,600,000 US dollars
- **Repayments under revolving loans**: negative 410,000,000 US dollars
- **Borrowings under term loans**: 0 US dollars
- **Proceeds from issuance of capital stock**: 300,000 US dollars
- **Borrowings under revolving loans**: 500,000,000 US dollars
- **Principal payments of finance leases**: negative 5,200,000 US dollars
- **Repayments under term loans**: negative 8,700,000 US dollars
- **Operating adjustment reconciliation**: 476,000,000 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**: 919,400,000 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**: 71,700,000 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, 2025**: 313,800,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 706,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 109,500,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.95×. 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**: 282,700,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 69,200,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 213,500,000 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 $282.70M of net income directly to operating cash and $14.50M 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: 282,700,000 US dollars minus 69,200,000 US dollars equals 213,500,000 US dollars.