COUPANG, INC. (CPNG) 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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COUPANG, 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.Accounts payable → operating reconciliation: $520,000,000.00Accrued expenses → operating reconciliation: $378,000,000.00Depreciation and amortization → operating reconciliation: $288,000,000.00Non-cash operating lease expense → operating reconciliation: $286,000,000.00Equity-based compensation → operating reconciliation: $283,000,000.00Other → operating reconciliation: $137,000,000.00Provision for severance benefits → operating reconciliation: $133,000,000.00Inventories → operating reconciliation: $77,000,000.00operating reconciliation → Net cash from operating activities: $551,000,000.00operating reconciliation → Net (loss) income: $836,000,000.00operating reconciliation → Other liabilities: $427,000,000.00operating reconciliation → Other assets: $192,000,000.00operating reconciliation → Deferred income taxes: $70,000,000.00operating reconciliation → Accounts receivable, net: $26,000,000.00Proceeds from short-term borrowings and long-term debt → financing reconciliation: $3,082,000,000.00Proceeds from issuance of common stock, equity-based compensation plan → financing reconciliation: $1,000,000.00financing reconciliation → Net cash from financing activities: $214,000,000.00financing reconciliation → Repayment of short-term borrowings and long-term debt: $2,019,000,000.00financing reconciliation → Repurchase of Class A common stock: $850,000,000.00Net cash used in investing activities → investing reconciliation: $628,000,000.00Proceeds from sale of property and equipment → investing reconciliation: $3,000,000.00investing reconciliation → Purchases of property and equipment: $613,000,000.00investing reconciliation → Other investing activities: $18,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $6,412,000,000.00Net cash from operating activities → Cash sources and uses: $551,000,000.00Net cash from financing activities → Cash sources and uses: $214,000,000.00Cash sources and uses → Exchange-rate effect: $345,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $6,204,000,000.00Cash sources and uses → Net cash used in investing activities: $628,000,000.00Accounts payable: $520,000,000.00Accounts payable+$520.00 MOther assets: -$192,000,000.00Other operating assets−$192.00 MDepreciation and amortization: $288,000,000.00Depreciation & amortization+$288.00 MDeferred income taxes: -$70,000,000.00Deferred taxes & credits−$70.00 MNon-cash operating lease expense: $286,000,000.00Operating lease amortization+$286.00 MProvision for severance benefits: $133,000,000.00Pension & benefit plans, net+$133.00 MAccrued expenses: $378,000,000.00Accrued liabilities+$378.00 MNet (loss) income: -$836,000,000.00Continuing ops income (loss)−$836.00 MOther: $137,000,000.00Other non-cash items+$137.00 MEquity-based compensation: $283,000,000.00Stock-based compensation+$283.00 MOther liabilities: -$427,000,000.00Other operating liabilities−$427.00 MAccounts receivable, net: -$26,000,000.00Accounts receivable−$26.00 MInventories: $77,000,000.00Inventories+$77.00 MNet cash from operating activities: $551,000,000.00Operating cash+$551.00 Moperating reconciliation: $2,102,000,000.00Proceeds from issuance of common stock, equity-based compensation plan: $1,000,000.00Employee stock plans & options+$1.00 MRepurchase of Class A common stock: -$850,000,000.00Common stock repurchases−$850.00 MProceeds from short-term borrowings and long-term debt: $3,082,000,000.00Debt issued+$3.08 BRepayment of short-term borrowings and long-term debt: -$2,019,000,000.00Debt repaid−$2.02 BOther financing activities: $0.00Net cash from financing activities: $214,000,000.00Financing cash+$214.00 Mfinancing reconciliation: $3,083,000,000.00Proceeds from sale of property and equipment: $3,000,000.00PP&E sales+$3.00 MPurchases of property and equipment: -$613,000,000.00PP&E purchases−$613.00 MOther investing activities: -$18,000,000.00Other investing, net−$18.00 MNet cash used in investing activities: -$628,000,000.00. Cash required to fund net payments.Investing cash−$628.00 Minvesting reconciliation: $631,000,000.00Cash sources and uses: $7,177,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $6,412,000,000.00Beginning cash$6.41 BEnding cash: Cash, cash equivalents, and restricted cash: $6,204,000,000.00Ending cash$6.20 BExchange-rate effect: -$345,000,000.00FX effect−$345.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$836.00M + net operating adjustments $1.39B = operating cash +$551.00MFree cash flow−$62.00 MOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change−$208.00 MEnding cash − beginning cash
Chart details

COUPANG, 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
6,412,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
551,000,000 US dollars. Net cash provided.
Accounts payable
520,000,000 US dollars
Other assets
negative 192,000,000 US dollars
Depreciation and amortization
288,000,000 US dollars
Deferred income taxes
negative 70,000,000 US dollars
Non-cash operating lease expense
286,000,000 US dollars
Provision for severance benefits
133,000,000 US dollars
Accrued expenses
378,000,000 US dollars
Net (loss) income
negative 836,000,000 US dollars
Other
137,000,000 US dollars
Equity-based compensation
283,000,000 US dollars
Other liabilities
negative 427,000,000 US dollars
Accounts receivable, net
negative 26,000,000 US dollars
Inventories
77,000,000 US dollars
Investing activities
negative 628,000,000 US dollars. Net cash used.
Proceeds from sale of property and equipment
3,000,000 US dollars
Purchases of property and equipment
negative 613,000,000 US dollars
Other investing activities
negative 18,000,000 US dollars
Financing activities
214,000,000 US dollars. Net cash provided.
Proceeds from issuance of common stock, equity-based compensation plan
1,000,000 US dollars
Repurchase of Class A common stock
negative 850,000,000 US dollars
Proceeds from short-term borrowings and long-term debt
3,082,000,000 US dollars
Repayment of short-term borrowings and long-term debt
negative 2,019,000,000 US dollars
Other financing activities
0 US dollars
Operating adjustment reconciliation
2,102,000,000 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
3,083,000,000 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
631,000,000 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 345,000,000 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
7,177,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 208,000,000 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
551,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
613,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 62,000,000 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 −$836.00M + net operating adjustments $1.39B = operating cash +$551.00M. 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: 551,000,000 US dollars minus 613,000,000 US dollars equals negative 62,000,000 US dollars.
COUPANG, INC. (CPNG) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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