# COUPANG, INC. (CPNG) FY2026 Q2 Statement of Cash Flows

- Company: COUPANG, INC. (CPNG)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-04, accession number 0001834584-26-000073
- Page: https://plicit.ai/financials/cpng/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/cpng-fy2026-q2-cash-flow-sankey.png

## Chart details

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**: 6,391,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 367,000,000 US dollars. Net cash provided.
- **Accounts payable**: 467,000,000 US dollars
- **Other assets**: negative 151,000,000 US dollars
- **Depreciation and amortization**: 145,000,000 US dollars
- **Deferred income taxes**: negative 42,000,000 US dollars
- **Non-cash operating lease expense**: 143,000,000 US dollars
- **Provision for severance benefits**: 66,000,000 US dollars
- **Accrued expenses**: 475,000,000 US dollars
- **Net (loss) income**: negative 570,000,000 US dollars
- **Other**: 39,000,000 US dollars
- **Equity-based compensation**: 161,000,000 US dollars
- **Other liabilities**: negative 297,000,000 US dollars
- **Accounts receivable, net**: negative 18,000,000 US dollars
- **Inventories**: negative 51,000,000 US dollars
- **Investing activities**: negative 326,000,000 US dollars. Net cash used.
- **Proceeds from sale of property and equipment**: 1,000,000 US dollars
- **Purchases of property and equipment**: negative 317,000,000 US dollars
- **Other investing activities**: negative 10,000,000 US dollars
- **Financing activities**: negative 134,000,000 US dollars. Net cash used.
- **Proceeds from issuance of common stock, equity-based compensation plan**: 0 US dollars
- **Repurchase of Class A common stock**: negative 459,000,000 US dollars
- **Proceeds from short-term borrowings and long-term debt**: 1,146,000,000 US dollars
- **Repayment of short-term borrowings and long-term debt**: negative 821,000,000 US dollars
- **Other financing activities**: 0 US dollars
- **Operating adjustment reconciliation**: 1,496,000,000 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**: 1,280,000,000 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**: 327,000,000 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**: negative 94,000,000 US dollars
- **Ending cash on Jun 30, 2026**: 6,204,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 6,758,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 187,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Unavailable. Operating cash flow and reconciliation net income for the same period are required.
- **Operating cash flow**: 367,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 317,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 50,000,000 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 loss −$570.00M + net operating adjustments $937.00M = operating cash +$367.00M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- 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: 367,000,000 US dollars minus 317,000,000 US dollars equals 50,000,000 US dollars.