COHEN & STEERS, INC. (CNS) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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COHEN & STEERS, INC. cash flow reconciliation, Apr 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $55,566,000.00Accrued compensation and benefits → Operating adjustments reconciliation: $23,495,000.00Stock-based compensation expense—net → Operating adjustments reconciliation: $11,288,000.00Accounts receivable → Operating adjustments reconciliation: $4,829,000.00Depreciation and amortization → Operating adjustments reconciliation: $3,124,000.00Due to brokers → Operating adjustments reconciliation: $1,412,000.00Non-cash lease expense → Operating adjustments reconciliation: $1,362,000.00Due from brokers → Operating adjustments reconciliation: $1,109,000.00Other assets → Operating adjustments reconciliation: $566,000.00Distribution and service fees payable → Operating adjustments reconciliation: $374,000.00Foreign currency (gain) loss → Operating adjustments reconciliation: $62,000.00Amortization (accretion) of premium (discount) on U.S. Treasury securities → Operating adjustments reconciliation: $36,000.00Operating adjustments reconciliation → Net cash from operating activities: $11,823,000.00Operating adjustments reconciliation → (Gain) loss from investments—net: $14,186,000.00Operating adjustments reconciliation → Investments held by consolidated funds: $8,540,000.00Operating adjustments reconciliation → Income tax payable: $8,221,000.00Operating adjustments reconciliation → Other liabilities and accrued expenses: $2,345,000.00Operating adjustments reconciliation → Operating lease liabilities: $1,957,000.00Operating adjustments reconciliation → Deferred income taxes: $585,000.00Proceeds from sales and maturities of investments → investing reconciliation: $165,255,000.00investing reconciliation → Purchases of investments: $199,183,000.00investing reconciliation → Remaining investing cash flows, net (calculated): $1,128,000.00Net cash used in financing activities → financing reconciliation: $26,932,000.00Net contributions (distributions) from noncontrolling interests → financing reconciliation: $7,700,000.00Proceeds from issuance of common stock under employee stock purchase plan → financing reconciliation: $293,000.00financing reconciliation → Dividends to stockholders: $34,531,000.00financing reconciliation → Repurchase of common stock for employee tax withholding: $394,000.00Net cash used in investing activities → investing reconciliation: $35,056,000.00Exchange-rate effect → Cash sources and uses: $127,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $56,316,000.00Net cash from operating activities → Cash sources and uses: $67,389,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $61,844,000.00Cash sources and uses → Net cash used in investing activities: $35,056,000.00Cash sources and uses → Net cash used in financing activities: $26,932,000.00Due from brokers: $1,109,000.00Broker receivables, net+$1.11 MOther liabilities and accrued expenses: -$2,345,000.00Other accrued liabilities−$2.35 MNet income: $55,566,000.00Net income+$55.57 MOperating lease liabilities: -$1,957,000.00Operating lease liabilities−$1.96 M(Gain) loss from investments—net: -$14,186,000.00Investment gain & loss−$14.19 MForeign currency (gain) loss: $62,000.00FX transaction gain & loss+$62.00 KAmortization (accretion) of premium (discount) on U.S. Treasury securities: $36,000.00Investment discount & premium+$36.00 KOther assets: $566,000.00Other operating assets+$566.00 KAccrued compensation and benefits: $23,495,000.00Accrued compensation+$23.50 MNon-cash lease expense: $1,362,000.00Operating lease amortization+$1.36 MDue to brokers: $1,412,000.00Broker payables, net+$1.41 MDeferred income taxes: -$585,000.00Deferred income taxes−$585.00 KInvestments held by consolidated funds: -$8,540,000.00Consolidated fund investments−$8.54 MDistribution and service fees payable: $374,000.00Payables & other liabilities+$374.00 KDepreciation and amortization: $3,124,000.00D&A and accretion+$3.12 MStock-based compensation expense—net: $11,288,000.00Stock-based compensation+$11.29 MIncome tax payable: -$8,221,000.00Income taxes payable−$8.22 MAccounts receivable: $4,829,000.00Accounts receivable+$4.83 MNet cash from operating activities: $67,389,000.00Operating cash+$67.39 MOperating adjustments reconciliation: $47,657,000.00Net contributions (distributions) from noncontrolling interests: $7,700,000.00Noncontrolling interests, net+$7.70 MProceeds from issuance of common stock under employee stock purchase plan: $293,000.00Common stock issued+$293.00 KOther: $0.00Dividends to stockholders: -$34,531,000.00Common dividends paid−$34.53 MRepurchase of common stock for employee tax withholding: -$394,000.00Common stock repurchases−$394.00 KNet cash used in financing activities: -$26,932,000.00. Cash required to fund net payments.Financing cash−$26.93 Mfinancing reconciliation: $34,925,000.00Purchases of investments: -$199,183,000.00Investment purchases−$199.18 MProceeds from sales and maturities of investments: $165,255,000.00Investment sales & maturities+$165.26 MRemaining investing cash flows, net (calculated): -$1,128,000.00Remaining investing (calculated)−$1.13 MNet cash used in investing activities: -$35,056,000.00. Cash required to fund net payments.Investing cash−$35.06 Minvesting reconciliation: $200,311,000.00Cash sources and uses: $123,832,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $56,316,000.00Beginning cash$56.32 MEnding cash: Cash, cash equivalents, and restricted cash: $61,844,000.00Ending cash$61.84 MExchange-rate effect: $127,000.00FX effect+$127.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income1.21×Operating cash flow ÷ net incomeNet cash change+$5.53 MEnding cash − beginning cash
Chart details

COHEN & STEERS, 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. 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
56,316,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
67,389,000 US dollars. Net cash provided.
Due from brokers
1,109,000 US dollars
Other liabilities and accrued expenses
negative 2,345,000 US dollars
Net income
55,566,000 US dollars
Operating lease liabilities
negative 1,957,000 US dollars
(Gain) loss from investments—net
negative 14,186,000 US dollars
Foreign currency (gain) loss
62,000 US dollars
Amortization (accretion) of premium (discount) on U.S. Treasury securities
36,000 US dollars
Other assets
566,000 US dollars
Accrued compensation and benefits
23,495,000 US dollars
Non-cash lease expense
1,362,000 US dollars
Due to brokers
1,412,000 US dollars
Deferred income taxes
negative 585,000 US dollars
Investments held by consolidated funds
negative 8,540,000 US dollars
Distribution and service fees payable
374,000 US dollars
Depreciation and amortization
3,124,000 US dollars
Stock-based compensation expense—net
11,288,000 US dollars
Income tax payable
negative 8,221,000 US dollars
Accounts receivable
4,829,000 US dollars
Investing activities
negative 35,056,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Purchases of property and equipment), so Purchases of property and equipment cannot be separated for this quarter. It may combine inflows and outflows.
Purchases of investments
negative 199,183,000 US dollars
Proceeds from sales and maturities of investments
165,255,000 US dollars
Remaining investing cash flows, net (calculated)
negative 1,128,000 US dollars
Financing activities
negative 26,932,000 US dollars. Net cash used.
Net contributions (distributions) from noncontrolling interests
7,700,000 US dollars
Proceeds from issuance of common stock under employee stock purchase plan
293,000 US dollars
Other
0 US dollars
Dividends to stockholders
negative 34,531,000 US dollars
Repurchase of common stock for employee tax withholding
negative 394,000 US dollars
Operating adjustment reconciliation
47,657,000 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
34,925,000 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 displayed reconciliation
200,311,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
Exchange-rate effect
127,000 US dollars
Ending cash on Jun 30, 2026
61,844,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
123,832,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
5,528,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.21×. 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.

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 $11.82M 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.
COHEN & STEERS, INC. (CNS) FY2026 Q2 Statement of Cash Flows Sankey chart
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