COMPASS, INC. (COMP) 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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COMPASS, 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 income (loss) → Net cash from operating activities: $34,000,000.00Net income (loss) → Operating adjustments reconciliation: $80,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $316,000,000.00Stock-based compensation → Operating adjustments reconciliation: $149,000,000.00Commissions payable → Operating adjustments reconciliation: $115,000,000.00Bad debt expense → Operating adjustments reconciliation: $10,000,000.00Other current and non-current assets → Operating adjustments reconciliation: $3,000,000.00Change in acquisition-related contingent consideration → Operating adjustments reconciliation: $2,000,000.00Accounts payable → Operating adjustments reconciliation: $1,000,000.00Amortization of debt issuance costs, premiums, and discounts → Operating adjustments reconciliation: $1,000,000.00Operating adjustments reconciliation → Deferred income taxes: $401,000,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $126,000,000.00Operating adjustments reconciliation → Accounts receivable: $69,000,000.00Operating adjustments reconciliation → Relocation receivables: $58,000,000.00Operating adjustments reconciliation → Equity in income of unconsolidated entities: $15,000,000.00Operating adjustments reconciliation → Operating lease right-of-use assets and operating lease liabilities: $8,000,000.00Proceeds from issuance of convertible notes, net of issuance costs → financing reconciliation: $977,000,000.00Net change in Securitization obligations → financing reconciliation: $25,000,000.00Proceeds from stock option exercises and Employee Stock Purchase Plan issuances → financing reconciliation: $19,000,000.00financing reconciliation → Net cash from financing activities: $828,000,000.00financing reconciliation → Purchase of capped call for convertible notes: $97,000,000.00financing reconciliation → Taxes paid related to net share settlement of equity awards: $79,000,000.00financing reconciliation → Other: $14,000,000.00financing reconciliation → Payments for financing leases: $3,000,000.00Net cash used in investing activities → investing reconciliation: $366,000,000.00Other investing activities → investing reconciliation: $1,000,000.00investing reconciliation → Payments for acquisitions, net of cash acquired: $345,000,000.00investing reconciliation → Capital expenditures: $22,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $199,000,000.00Net cash from operating activities → Cash sources and uses: $34,000,000.00Net cash from financing activities → Cash sources and uses: $828,000,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $1,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $694,000,000.00Cash sources and uses → Net cash used in investing activities: $366,000,000.00Net income (loss): $114,000,000.00Net income (loss)+$114.00 MDepreciation and amortization: $316,000,000.00Depreciation & amortization+$316.00 MStock-based compensation: $149,000,000.00Stock-based compensation+$149.00 MDeferred income taxes: -$401,000,000.00Deferred income taxes−$401.00 MEquity in income of unconsolidated entities: -$15,000,000.00Equity-method results−$15.00 MChange in acquisition-related contingent consideration: $2,000,000.00Contingent consideration change+$2.00 MAccounts receivable: -$69,000,000.00Accounts receivable−$69.00 MRelocation receivables: -$58,000,000.00Relocation receivables−$58.00 MOther current and non-current assets: $3,000,000.00Other operating assets+$3.00 MOperating lease right-of-use assets and operating lease liabilities: -$8,000,000.00Lease right-of-use & liabilities−$8.00 MAccounts payable: $1,000,000.00Trade payables+$1.00 MCommissions payable: $115,000,000.00Commissions payable+$115.00 MAccrued expenses and other liabilities: -$126,000,000.00Other accrued liabilities−$126.00 MBad debt expense: $10,000,000.00Credit loss provision+$10.00 MAmortization of debt issuance costs, premiums, and discounts: $1,000,000.00Debt cost amortization+$1.00 MNet cash from operating activities: $34,000,000.00Operating cash+$34.00 MOperating adjustments reconciliation: $677,000,000.00Proceeds from stock option exercises and Employee Stock Purchase Plan issuances: $19,000,000.00Equity issued+$19.00 MTaxes paid related to net share settlement of equity awards: -$79,000,000.00Stock-award tax withholding−$79.00 MNet change in Securitization obligations: $25,000,000.00Secured debt, net+$25.00 MProceeds from issuance of convertible notes, net of issuance costs: $977,000,000.00Convertible debt issued+$977.00 MPurchase of capped call for convertible notes: -$97,000,000.00Capped call purchases−$97.00 MProceeds from drawdowns on Revolving Credit Facility: $0.00Other: -$14,000,000.00Other financing, net−$14.00 MRepayments of drawdowns on Revolving Credit Facility: $0.00Payments for financing leases: -$3,000,000.00Finance lease payments−$3.00 MNet cash from financing activities: $828,000,000.00Financing cash+$828.00 Mfinancing reconciliation: $1,021,000,000.00Capital expenditures: -$22,000,000.00PP&E purchases−$22.00 MPayments for acquisitions, net of cash acquired: -$345,000,000.00Acquisitions, net of cash−$345.00 MInvestment in unconsolidated entities: $0.00Other investing activities: $1,000,000.00Other investing, net+$1.00 MNet cash used in investing activities: -$366,000,000.00. Cash required to fund net payments.Investing cash−$366.00 Minvesting reconciliation: $367,000,000.00Cash sources and uses: $1,061,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $199,000,000.00Beginning cash$199.00 MEnding cash: Cash, cash equivalents, and restricted cash: $694,000,000.00Ending cash$694.00 MDifference in the filed cash totals (calculated): -$1,000,000.00Filer's cash difference(calculated)−$1.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$12.00 MOperating cash − cash spent on PP&ECash flow / Net income0.30×Operating cash flow ÷ net incomeNet cash change+$495.00 MEnding cash − beginning cash
Chart details

COMPASS, 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
199,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
34,000,000 US dollars. Net cash provided.
Net income (loss)
114,000,000 US dollars
Depreciation and amortization
316,000,000 US dollars
Stock-based compensation
149,000,000 US dollars
Deferred income taxes
negative 401,000,000 US dollars
Equity in income of unconsolidated entities
negative 15,000,000 US dollars
Change in acquisition-related contingent consideration
2,000,000 US dollars
Accounts receivable
negative 69,000,000 US dollars
Relocation receivables
negative 58,000,000 US dollars
Other current and non-current assets
3,000,000 US dollars
Operating lease right-of-use assets and operating lease liabilities
negative 8,000,000 US dollars
Accounts payable
1,000,000 US dollars
Commissions payable
115,000,000 US dollars
Accrued expenses and other liabilities
negative 126,000,000 US dollars
Bad debt expense
10,000,000 US dollars
Amortization of debt issuance costs, premiums, and discounts
1,000,000 US dollars
Investing activities
negative 366,000,000 US dollars. Net cash used.
Capital expenditures
negative 22,000,000 US dollars
Payments for acquisitions, net of cash acquired
negative 345,000,000 US dollars
Investment in unconsolidated entities
0 US dollars
Other investing activities
1,000,000 US dollars
Financing activities
828,000,000 US dollars. Net cash provided.
Proceeds from stock option exercises and Employee Stock Purchase Plan issuances
19,000,000 US dollars
Taxes paid related to net share settlement of equity awards
negative 79,000,000 US dollars
Net change in Securitization obligations
25,000,000 US dollars
Proceeds from issuance of convertible notes, net of issuance costs
977,000,000 US dollars
Purchase of capped call for convertible notes
negative 97,000,000 US dollars
Proceeds from drawdowns on Revolving Credit Facility
0 US dollars
Other
negative 14,000,000 US dollars
Repayments of drawdowns on Revolving Credit Facility
0 US dollars
Payments for financing leases
negative 3,000,000 US dollars
Operating adjustment reconciliation
677,000,000 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
1,021,000,000 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
367,000,000 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
Difference in the filed cash totals (calculated)
negative 1,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Jun 30, 2026
694,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,061,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
495,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.30×. 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
34,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
22,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
12,000,000 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 $34.00M of net income directly to operating cash and $80.00M 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.
  • The filer's reported cash figures differ by $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 34,000,000 US dollars minus 22,000,000 US dollars equals 12,000,000 US dollars.
  • The filer's reported cash figures differ by $1.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
COMPASS, INC. (COMP) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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