COHERENT CORP. (COHR) FY2026 Annual Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-07-01 to 2026-06-30

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COHERENT CORP. cash flow reconciliation, Jul 1, 2025 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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 (loss) → Net cash from operating activities: $79,514,000.00Net earnings (loss) → Operating adjustments reconciliation: $707,370,000.00Accounts payable → Operating adjustments reconciliation: $748,533,000.00Amortization → Operating adjustments reconciliation: $280,334,000.00Depreciation → Operating adjustments reconciliation: $241,561,000.00Share-based compensation expense → Operating adjustments reconciliation: $186,468,000.00Accrued compensation and benefits → Operating adjustments reconciliation: $99,397,000.00Non-cash restructuring and impairment charges → Operating adjustments reconciliation: $87,563,000.00Income taxes → Operating adjustments reconciliation: $18,175,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $17,560,000.00Loss on debt extinguishment → Operating adjustments reconciliation: $3,056,000.00Loss on disposals of property, plant & equipment → Operating adjustments reconciliation: $599,000.00Operating adjustments reconciliation → Inventories: $1,183,000,000.00Operating adjustments reconciliation → Other operating net assets (liabilities): $408,333,000.00Operating adjustments reconciliation → Accounts receivable: $367,631,000.00Operating adjustments reconciliation → Deferred income taxes: $198,732,000.00Operating adjustments reconciliation → Gain on sale of business: $124,133,000.00Operating adjustments reconciliation → Gain on sale of equity investment: $73,998,000.00Operating adjustments reconciliation → Unrealized losses (gains) on foreign currency remeasurements and transactions: $24,792,000.00Operating adjustments reconciliation → Contract liabilities: $9,307,000.00Operating adjustments reconciliation → Loss (earnings) from equity investments: $690,000.00Proceeds from issuance of common shares → financing reconciliation: $1,998,552,000.00Proceeds from borrowing of credit facility - Term A Loan → financing reconciliation: $1,250,000,000.00Proceeds from borrowings of revolving credit facilities → financing reconciliation: $640,075,000.00Proceeds from exercises of stock options and purchases of stock under employee stock purchase plan → financing reconciliation: $53,814,000.00Proceeds from borrowings of other credit facilities → financing reconciliation: $28,004,000.00Proceeds from borrowing of credit facility - Term B Loan → financing reconciliation: $3,267,000.00Other financing activities → financing reconciliation: $970,000.00financing reconciliation → Net cash from financing activities: $1,477,076,000.00financing reconciliation → Payments on existing debt: $1,723,437,000.00financing reconciliation → Payments on borrowings under revolving credit facilities: $676,211,000.00financing reconciliation → Payments in satisfaction of employees’ minimum tax obligations: $77,419,000.00financing reconciliation → Cash dividends paid: $11,438,000.00financing reconciliation → Debt issuance costs: $9,101,000.00Net cash used in investing activities → investing reconciliation: $1,413,724,000.00Proceeds from the sale of business, net of fees → investing reconciliation: $436,992,000.00Proceeds from sales/maturities of short-term investments → investing reconciliation: $200,000,000.00Proceeds from sale of equity investment → investing reconciliation: $89,384,000.00investing reconciliation → Additions to property, plant & equipment: $1,102,909,000.00investing reconciliation → Purchases of short-term investments: $1,025,000,000.00investing reconciliation → Purchases of intangible assets: $7,174,000.00investing reconciliation → Other investing activities: $5,017,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,632,913,000.00Net cash from operating activities → Cash sources and uses: $79,514,000.00Net cash from financing activities → Cash sources and uses: $1,477,076,000.00Cash sources and uses → Exchange-rate effect: $7,383,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $1,768,396,000.00Cash sources and uses → Net cash used in investing activities: $1,413,724,000.00Net earnings (loss): $786,884,000.00Net earnings (loss)+$786.88 MDepreciation: $241,561,000.00Depreciation expense+$241.56 MAmortization: $280,334,000.00Deferred charges amortization+$280.33 MShare-based compensation expense: $186,468,000.00Stock-based compensation+$186.47 MAmortization of debt issuance costs: $17,560,000.00Debt issuance cost amortization+$17.56 MNon-cash restructuring and impairment charges: $87,563,000.00Restructuring & impairment+$87.56 MLoss on disposals of property, plant & equipment: $599,000.00PP&E disposal gain & loss+$599.00 KUnrealized losses (gains) on foreign currency remeasurements and transactions: -$24,792,000.00FX transaction gain & loss−$24.79 MLoss (earnings) from equity investments: -$690,000.00Equity-method results−$690.00 KDeferred income taxes: -$198,732,000.00Deferred taxes & credits−$198.73 MGain on sale of business: -$124,133,000.00Business sale gain & loss−$124.13 MGain on sale of equity investment: -$73,998,000.00Equity-method sale gain & loss−$74.00 MLoss on debt extinguishment: $3,056,000.00Debt extinguishment gain & loss+$3.06 MAccounts receivable: -$367,631,000.00Accounts receivable−$367.63 MInventories: -$1,183,000,000.00Inventories−$1.18 BAccounts payable: $748,533,000.00Accounts payable+$748.53 MContract liabilities: -$9,307,000.00Deferred revenue−$9.31 MIncome taxes: $18,175,000.00Income taxes, net+$18.18 MAccrued compensation and benefits: $99,397,000.00Accrued compensation+$99.40 MOther operating net assets (liabilities): -$408,333,000.00Other working capital, net−$408.33 MNet cash from operating activities: $79,514,000.00Operating cash+$79.51 MOperating adjustments reconciliation: $2,390,616,000.00Sale of shares to noncontrolling interests: $0.00Proceeds from borrowing of credit facility - Term A Loan: $1,250,000,000.00Term A loan issued+$1.25 BProceeds from borrowing of credit facility - Term B Loan: $3,267,000.00Term B loan issued+$3.27 MProceeds from borrowings of revolving credit facilities: $640,075,000.00Long-term credit line borrowings+$640.08 MProceeds from borrowings of other credit facilities: $28,004,000.00Credit line borrowings+$28.00 MProceeds from issuance of common shares: $1,998,552,000.00Common stock issued+$2.00 BPayments on existing debt: -$1,723,437,000.00Senior debt repaid−$1.72 BPayments on borrowings under revolving credit facilities: -$676,211,000.00Long-term credit line repayments−$676.21 MDebt issuance costs: -$9,101,000.00Debt issuance costs−$9.10 MEquity issuance costs: $0.00Proceeds from exercises of stock options and purchases of stock under employee stock purchase plan: $53,814,000.00Employee stock plans & options+$53.81 MPayments in satisfaction of employees’ minimum tax obligations: -$77,419,000.00Stock-award tax withholding−$77.42 MCash dividends paid: -$11,438,000.00Ordinary dividends paid−$11.44 MOther financing activities: $970,000.00Other financing, net+$970.00 KNet cash from financing activities: $1,477,076,000.00Financing cash+$1.48 Bfinancing reconciliation: $3,974,682,000.00Additions to property, plant & equipment: -$1,102,909,000.00PP&E purchases−$1.10 BPurchases of intangible assets: -$7,174,000.00Intangible asset purchases−$7.17 MProceeds from sale of equity investment: $89,384,000.00Equity-method investment sales+$89.38 MProceeds from the sale of business, net of fees: $436,992,000.00Business sales, net of cash+$436.99 MPurchases of short-term investments: -$1,025,000,000.00Short-term investment purchases−$1.03 BProceeds from sales/maturities of short-term investments: $200,000,000.00Short-term investment proceeds+$200.00 MOther investing activities: -$5,017,000.00Other investing, net−$5.02 MNet cash used in investing activities: -$1,413,724,000.00. Cash required to fund net payments.Investing cash−$1.41 Binvesting reconciliation: $2,140,100,000.00Cash sources and uses: $3,189,503,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,632,913,000.00Beginning cash$1.63 BEnding cash: Cash, cash equivalents, and restricted cash: $1,768,396,000.00Ending cash$1.77 BExchange-rate effect: -$7,383,000.00FX effect−$7.38 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow−$1.02 BOperating cash − cash spent on PP&ECash flow / Net income0.10×Operating cash flow ÷ net incomeNet cash change+$135.48 MEnding cash − beginning cash
Chart details

COHERENT CORP. cash flow reconciliation, Jul 1, 2025 through Jun 30, 2026

Cash flows for Jul 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 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 Jun 30, 2025
1,632,913,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
79,514,000 US dollars. Net cash provided.
Net earnings (loss)
786,884,000 US dollars
Depreciation
241,561,000 US dollars
Amortization
280,334,000 US dollars
Share-based compensation expense
186,468,000 US dollars
Amortization of debt issuance costs
17,560,000 US dollars
Non-cash restructuring and impairment charges
87,563,000 US dollars
Loss on disposals of property, plant & equipment
599,000 US dollars
Unrealized losses (gains) on foreign currency remeasurements and transactions
negative 24,792,000 US dollars
Loss (earnings) from equity investments
negative 690,000 US dollars
Deferred income taxes
negative 198,732,000 US dollars
Gain on sale of business
negative 124,133,000 US dollars
Gain on sale of equity investment
negative 73,998,000 US dollars
Loss on debt extinguishment
3,056,000 US dollars
Accounts receivable
negative 367,631,000 US dollars
Inventories
negative 1,183,000,000 US dollars
Accounts payable
748,533,000 US dollars
Contract liabilities
negative 9,307,000 US dollars
Income taxes
18,175,000 US dollars
Accrued compensation and benefits
99,397,000 US dollars
Other operating net assets (liabilities)
negative 408,333,000 US dollars
Investing activities
negative 1,413,724,000 US dollars. Net cash used.
Additions to property, plant & equipment
negative 1,102,909,000 US dollars
Purchases of intangible assets
negative 7,174,000 US dollars
Proceeds from sale of equity investment
89,384,000 US dollars
Proceeds from the sale of business, net of fees
436,992,000 US dollars
Purchases of short-term investments
negative 1,025,000,000 US dollars
Proceeds from sales/maturities of short-term investments
200,000,000 US dollars
Other investing activities
negative 5,017,000 US dollars
Financing activities
1,477,076,000 US dollars. Net cash provided.
Sale of shares to noncontrolling interests
0 US dollars
Proceeds from borrowing of credit facility - Term A Loan
1,250,000,000 US dollars
Proceeds from borrowing of credit facility - Term B Loan
3,267,000 US dollars
Proceeds from borrowings of revolving credit facilities
640,075,000 US dollars
Proceeds from borrowings of other credit facilities
28,004,000 US dollars
Proceeds from issuance of common shares
1,998,552,000 US dollars
Payments on existing debt
negative 1,723,437,000 US dollars
Payments on borrowings under revolving credit facilities
negative 676,211,000 US dollars
Debt issuance costs
negative 9,101,000 US dollars
Equity issuance costs
0 US dollars
Proceeds from exercises of stock options and purchases of stock under employee stock purchase plan
53,814,000 US dollars
Payments in satisfaction of employees’ minimum tax obligations
negative 77,419,000 US dollars
Cash dividends paid
negative 11,438,000 US dollars
Other financing activities
970,000 US dollars
Operating adjustment reconciliation
2,390,616,000 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
3,974,682,000 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
2,140,100,000 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
negative 7,383,000 US dollars
Ending cash on Jun 30, 2026
1,768,396,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
3,189,503,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
135,483,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.10×. 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
79,514,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,102,909,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 1,023,395,000 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 $79.51M of net income directly to operating cash and $707.37M 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 purchases of property, plant and equipment equals free cash flow: 79,514,000 US dollars minus 1,102,909,000 US dollars equals negative 1,023,395,000 US dollars.
COHERENT CORP. (COHR) FY2026 Annual Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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