CRA International, Inc. (CRAI) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-05 to 2026-07-04

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CRA International, Inc. cash flow reconciliation, Apr 5, 2026 through Jul 4, 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.investing reconciliation → Purchases of property and equipment: $1,646,000.00Borrowings under revolving line of credit → financing reconciliation: $49,500,000.00financing reconciliation → Repurchase of common stock: $27,840,000.00financing reconciliation → Repayments under revolving line of credit: $22,500,000.00financing reconciliation → Cash dividends and dividend equivalents paid: $3,632,000.00financing reconciliation → Tax withholding payments reimbursed by shares: $686,000.00Net cash used in operating activities → operating reconciliation: $4,424,000.00Net income → operating reconciliation: $13,508,000.00Accounts payable, accrued expenses, and other liabilities → operating reconciliation: $13,319,000.00Right-of-use asset amortization → operating reconciliation: $3,704,000.00Depreciation and amortization → operating reconciliation: $3,281,000.00Incentive cash awards payable → operating reconciliation: $3,273,000.00Prepaid expenses and other current assets, and other assets → operating reconciliation: $2,931,000.00Share-based compensation expense → operating reconciliation: $2,411,000.00Deferred income taxes → operating reconciliation: $1,737,000.00operating reconciliation → Accounts receivable: $26,972,000.00operating reconciliation → Unbilled services: $11,388,000.00operating reconciliation → Forgivable loans: $5,556,000.00operating reconciliation → Lease liabilities: $4,456,000.00operating reconciliation → Unrealized foreign currency remeasurement (gains) losses, net: $206,000.00operating reconciliation → Bad debt expense (recovery), net: $10,000.00Net cash used in financing activities → financing reconciliation: $5,158,000.00Net cash used in investing activities → investing reconciliation: $1,646,000.00Exchange-rate effect → Cash sources and uses: $174,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $32,496,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $21,442,000.00Cash sources and uses → Net cash used in investing activities: $1,646,000.00Cash sources and uses → Net cash used in financing activities: $5,158,000.00Cash sources and uses → Net cash used in operating activities: $4,424,000.00Unrealized foreign currency remeasurement (gains) losses, net: -$206,000.00Unrealized FX gain & loss−$206.00 KPrepaid expenses and other current assets, and other assets: $2,931,000.00Prepaid & other assets+$2.93 MForgivable loans: -$5,556,000.00Forgivable loans−$5.56 MShare-based compensation expense: $2,411,000.00Stock-based compensation+$2.41 MUnbilled services: -$11,388,000.00Contract assets−$11.39 MRight-of-use asset amortization: $3,704,000.00Right-of-use asset amortization+$3.70 MNet income: $13,508,000.00Net income+$13.51 MAccounts payable, accrued expenses, and other liabilities: $13,319,000.00Operating liabilities, net+$13.32 MLease liabilities: -$4,456,000.00Lease liabilities−$4.46 MIncentive cash awards payable: $3,273,000.00Incentive cash awards payable+$3.27 MDeferred income taxes: $1,737,000.00Deferred income taxes+$1.74 MBad debt expense (recovery), net: -$10,000.00Credit loss provision−$10.00 KDepreciation and amortization: $3,281,000.00Depreciation & amortization+$3.28 MAccounts receivable: -$26,972,000.00Accounts receivable−$26.97 MNet cash used in operating activities: -$4,424,000.00. Cash required to fund net payments.Operating cash−$4.42 Moperating reconciliation: $48,588,000.00Repurchase of common stock: -$27,840,000.00Common stock repurchases−$27.84 MCash dividends and dividend equivalents paid: -$3,632,000.00Dividends paid−$3.63 MTax withholding payments reimbursed by shares: -$686,000.00Stock-award tax withholding−$686.00 KBorrowings under revolving line of credit: $49,500,000.00Credit line borrowings+$49.50 MRepayments under revolving line of credit: -$22,500,000.00Credit line repayments−$22.50 MNet cash used in financing activities: -$5,158,000.00. Cash required to fund net payments.Financing cash−$5.16 Mfinancing reconciliation: $54,658,000.00Purchases of property and equipment: -$1,646,000.00PP&E purchases−$1.65 MNet cash used in investing activities: -$1,646,000.00. Cash required to fund net payments.Investing cash−$1.65 Minvesting reconciliation: $1,646,000.00Cash sources and uses: $32,670,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $32,496,000.00Beginning cash$32.50 MEnding cash: Cash, cash equivalents, and restricted cash: $21,442,000.00Ending cash$21.44 MExchange-rate effect: $174,000.00FX effect+$174.00 KCASH RECONCILIATIONInvestingflowsFinancingflowsOperatingflowsFree cash flow−$6.07 MOperating cash − cash spent on PP&ECash flow / Net income−0.33×Operating cash flow ÷ net incomeNet cash change−$11.05 MEnding cash − beginning cash
Chart details

CRA International, Inc. cash flow reconciliation, Apr 5, 2026 through Jul 4, 2026

Cash flows for Apr 5, 2026 through Jul 4, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 4, 2026. Ending cash: Jul 4, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Apr 4, 2026
32,496,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 4,424,000 US dollars. Net cash used.
Net income
13,508,000 US dollars
Unrealized foreign currency remeasurement (gains) losses, net
negative 206,000 US dollars
Prepaid expenses and other current assets, and other assets
2,931,000 US dollars
Forgivable loans
negative 5,556,000 US dollars
Share-based compensation expense
2,411,000 US dollars
Unbilled services
negative 11,388,000 US dollars
Right-of-use asset amortization
3,704,000 US dollars
Accounts payable, accrued expenses, and other liabilities
13,319,000 US dollars
Lease liabilities
negative 4,456,000 US dollars
Incentive cash awards payable
3,273,000 US dollars
Deferred income taxes
1,737,000 US dollars
Bad debt expense (recovery), net
negative 10,000 US dollars
Depreciation and amortization
3,281,000 US dollars
Accounts receivable
negative 26,972,000 US dollars
Investing activities
negative 1,646,000 US dollars. Net cash used.
Purchases of property and equipment
negative 1,646,000 US dollars
Financing activities
negative 5,158,000 US dollars. Net cash used.
Repurchase of common stock
negative 27,840,000 US dollars
Cash dividends and dividend equivalents paid
negative 3,632,000 US dollars
Tax withholding payments reimbursed by shares
negative 686,000 US dollars
Borrowings under revolving line of credit
49,500,000 US dollars
Repayments under revolving line of credit
negative 22,500,000 US dollars
Operating adjustment reconciliation
48,588,000 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
54,658,000 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
1,646,000 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
174,000 US dollars
Ending cash on Jul 4, 2026
21,442,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
32,670,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 11,054,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
−0.33×. 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
negative 4,424,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,646,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 6,070,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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: negative 4,424,000 US dollars minus 1,646,000 US dollars equals negative 6,070,000 US dollars.
CRA International, Inc. (CRAI) FY2026 Q2 Statement of Cash Flows Sankey chart
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