CELESTICA INC. (CLS) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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CELESTICA INC. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026One 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: $581,100,000.00Accounts payable, accrued and other current liabilities, provisions and income taxes payable → Operating adjustments reconciliation: $2,096,700,000.00Depreciation and amortization → Operating adjustments reconciliation: $83,600,000.00SBC → Operating adjustments reconciliation: $49,800,000.00Other current assets → Operating adjustments reconciliation: $12,700,000.00Other → Operating adjustments reconciliation: $2,800,000.00Operating adjustments reconciliation → Net cash from operating activities: $186,100,000.00Operating adjustments reconciliation → Inventories: $1,213,700,000.00Operating adjustments reconciliation → Accounts receivable: $700,100,000.00Operating adjustments reconciliation → Total return swap (TRS) fair value adjustments: $87,100,000.00Operating adjustments reconciliation → Deferred income taxes: $48,600,000.00Operating adjustments reconciliation → Restructuring and other charges (recoveries): $10,000,000.00Proceeds from sale of assets → investing reconciliation: $11,100,000.00investing reconciliation → Purchase of property, plant and equipment: $493,300,000.00investing reconciliation → Other: $2,500,000.00Net cash used in financing activities → financing reconciliation: $342,400,000.00Borrowings under revolving loans → financing reconciliation: $600,000,000.00Borrowings under term loans → financing reconciliation: $250,000,000.00financing reconciliation → Repayments under revolving loans: $600,000,000.00financing reconciliation → SBC cash settlement: $326,300,000.00financing reconciliation → Repayments under term loans: $233,700,000.00financing reconciliation → Repurchase of capital stock for cancellation: $22,600,000.00financing reconciliation → Principal payments of finance leases: $5,000,000.00financing reconciliation → Debt issuance costs paid: $4,800,000.00Net cash used in investing activities → investing reconciliation: $484,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $595,600,000.00Net cash from operating activities → Cash sources and uses: $767,200,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $535,700,000.00Cash sources and uses → Net cash used in investing activities: $484,700,000.00Cash sources and uses → Net cash used in financing activities: $342,400,000.00Unrealized losses on hedge derivatives: $0.00Other current assets: $12,700,000.00Other current assets+$12.70 MSBC: $49,800,000.00Stock-based compensation+$49.80 MDeferred income taxes: -$48,600,000.00Deferred income taxes−$48.60 MAccounts receivable: -$700,100,000.00Accounts receivable−$700.10 MOther: $2,800,000.00Other non-cash items+$2.80 MAccounts payable, accrued and other current liabilities, provisions and income taxes payable: $2,096,700,000.00Other operating liabilities+$2.10 BDepreciation and amortization: $83,600,000.00Depreciation & amortization+$83.60 MInventories: -$1,213,700,000.00Inventories−$1.21 BNet earnings: $581,100,000.00Net earnings+$581.10 MTotal return swap (TRS) fair value adjustments: -$87,100,000.00Derivative gain & loss, net−$87.10 MRestructuring and other charges (recoveries): -$10,000,000.00Restructuring & other, net−$10.00 MNet cash from operating activities: $767,200,000.00Operating cash+$767.20 MOperating adjustments reconciliation: $2,245,600,000.00Borrowings under revolving loans: $600,000,000.00Credit line borrowings+$600.00 MRepayments under revolving loans: -$600,000,000.00Credit line repayments−$600.00 MRepayments under term loans: -$233,700,000.00Secured debt repaid−$233.70 MPrincipal payments of finance leases: -$5,000,000.00Finance lease payments−$5.00 MProceeds from issuance of capital stock: $0.00Repurchase of capital stock for cancellation: -$22,600,000.00Common stock repurchases−$22.60 MPurchase of treasury stock for SBC plans: $0.00Proceeds from TRS settlement: $0.00SBC cash settlement: -$326,300,000.00Stock-award tax withholding−$326.30 MDebt issuance costs paid: -$4,800,000.00Debt issuance costs−$4.80 MBorrowings under term loans: $250,000,000.00Secured debt issued+$250.00 MNet cash used in financing activities: -$342,400,000.00. Cash required to fund net payments.Financing cash−$342.40 Mfinancing reconciliation: $1,192,400,000.00Purchase of property, plant and equipment: -$493,300,000.00Capital expenditures−$493.30 MProceeds from sale of assets: $11,100,000.00Asset sales+$11.10 MOther: -$2,500,000.00Other investing, net−$2.50 MNet cash used in investing activities: -$484,700,000.00. Cash required to fund net payments.Investing cash−$484.70 Minvesting reconciliation: $495,800,000.00Cash sources and uses: $1,362,800,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $595,600,000.00Beginning cash$595.60 MEnding cash: Cash, cash equivalents, and restricted cash: $535,700,000.00Ending cash$535.70 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$273.90 MOperating cash − cash spent on productive assetsCash flow / Net income1.32×Operating cash flow ÷ net incomeNet cash change−$59.90 MEnding cash − beginning cash
Chart details

CELESTICA 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
595,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
767,200,000 US dollars. Net cash provided.
Net earnings
581,100,000 US dollars
Unrealized losses on hedge derivatives
0 US dollars
Other current assets
12,700,000 US dollars
SBC
49,800,000 US dollars
Deferred income taxes
negative 48,600,000 US dollars
Accounts receivable
negative 700,100,000 US dollars
Other
2,800,000 US dollars
Accounts payable, accrued and other current liabilities, provisions and income taxes payable
2,096,700,000 US dollars
Depreciation and amortization
83,600,000 US dollars
Inventories
negative 1,213,700,000 US dollars
Total return swap (TRS) fair value adjustments
negative 87,100,000 US dollars
Restructuring and other charges (recoveries)
negative 10,000,000 US dollars
Investing activities
negative 484,700,000 US dollars. Net cash used.
Purchase of property, plant and equipment
negative 493,300,000 US dollars
Proceeds from sale of assets
11,100,000 US dollars
Other
negative 2,500,000 US dollars
Financing activities
negative 342,400,000 US dollars. Net cash used.
Borrowings under revolving loans
600,000,000 US dollars
Repayments under revolving loans
negative 600,000,000 US dollars
Repayments under term loans
negative 233,700,000 US dollars
Principal payments of finance leases
negative 5,000,000 US dollars
Proceeds from issuance of capital stock
0 US dollars
Repurchase of capital stock for cancellation
negative 22,600,000 US dollars
Purchase of treasury stock for SBC plans
0 US dollars
Proceeds from TRS settlement
0 US dollars
SBC cash settlement
negative 326,300,000 US dollars
Debt issuance costs paid
negative 4,800,000 US dollars
Borrowings under term loans
250,000,000 US dollars
Operating adjustment reconciliation
2,245,600,000 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
1,192,400,000 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
495,800,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
535,700,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,362,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 59,900,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.32×. 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
767,200,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
493,300,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
273,900,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $186.10M 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 spent on productive assets equals free cash flow: 767,200,000 US dollars minus 493,300,000 US dollars equals 273,900,000 US dollars.
CELESTICA INC. (CLS) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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