CUSTOM TRUCK ONE SOURCE, INC. (CTOS) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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CUSTOM TRUCK ONE SOURCE, INC. cash flow reconciliation, Apr 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. 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. Read chart description and values below for full signed amounts, including zero items.Net Income (Loss) → Net cash from operating activities: $10,399,000.00Depreciation and amortization → Operating adjustments reconciliation: $68,896,000.00Floor plan payables - trade, net → Operating adjustments reconciliation: $46,178,000.00Customer deposits and deferred revenue → Operating adjustments reconciliation: $8,790,000.00Share-based compensation → Operating adjustments reconciliation: $3,431,000.00Prepaids, operating leases and other → Operating adjustments reconciliation: $2,946,000.00Provision for losses on accounts receivable → Operating adjustments reconciliation: $2,788,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $1,108,000.00Operating adjustments reconciliation → Net cash from operating activities: $33,972,000.00Operating adjustments reconciliation → Accounts and financing receivables: $43,647,000.00Operating adjustments reconciliation → Inventories: $19,992,000.00Operating adjustments reconciliation → Gain on sales and disposals of rental equipment: $17,255,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $9,235,000.00Operating adjustments reconciliation → Accounts payable: $8,355,000.00Operating adjustments reconciliation → Deferred tax expense (benefit): $1,681,000.00Acquisition of inventory through floor plan payables - non-trade → financing reconciliation: $127,443,000.00Borrowings under revolving credit facilities → financing reconciliation: $100,300,000.00financing reconciliation → Net cash from financing activities: $2,721,000.00financing reconciliation → Repayment of floor plan payables - non-trade: $147,490,000.00financing reconciliation → Repayments under revolving credit facilities: $73,392,000.00financing reconciliation → Principal payments on long-term debt: $2,183,000.00financing reconciliation → Share-based payments: $1,957,000.00Net cash used in investing activities → investing reconciliation: $46,990,000.00Proceeds from sales and disposals of rental equipment → investing reconciliation: $59,174,000.00investing reconciliation → Purchases of rental equipment: $94,678,000.00investing reconciliation → Purchase of non-rental property and cloud computing arrangements: $11,486,000.00Exchange-rate effect → Cash sources and uses: $577,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $9,608,000.00Net cash from operating activities → Cash sources and uses: $44,371,000.00Net cash from financing activities → Cash sources and uses: $2,721,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $10,287,000.00Cash sources and uses → Net cash used in investing activities: $46,990,000.00Depreciation and amortization: $68,896,000.00Depreciation & amortization+$68.90 MNet Income (Loss): $10,399,000.00Net Income (Loss)+$10.40 MPrepaids, operating leases and other: $2,946,000.00Prepaids, leases & other+$2.95 MAmortization of debt issuance costs: $1,108,000.00Debt issuance cost amortization+$1.11 MProvision for losses on accounts receivable: $2,788,000.00Credit loss provision+$2.79 MFloor plan payables - trade, net: $46,178,000.00Floor plan payables - trade, net+$46.18 MCustomer deposits and deferred revenue: $8,790,000.00Deferred revenue+$8.79 MInventories: -$19,992,000.00Inventories−$19.99 MAccounts payable: -$8,355,000.00Accounts payable−$8.36 MAccrued expenses and other liabilities: -$9,235,000.00Accrued & other liabilities−$9.24 MDeferred tax expense (benefit): -$1,681,000.00Deferred taxes & credits−$1.68 MShare-based compensation: $3,431,000.00Stock-based compensation+$3.43 MAccounts and financing receivables: -$43,647,000.00Receivables, net−$43.65 MGain on sales and disposals of rental equipment: -$17,255,000.00PP&E disposal gain & loss−$17.26 MNet cash from operating activities: $44,371,000.00Operating cash+$44.37 MOperating adjustments reconciliation: $134,137,000.00Acquisition of inventory through floor plan payables - non-trade: $127,443,000.00Non-trade floor plan inventory+$127.44 MRepayment of floor plan payables - non-trade: -$147,490,000.00Non-trade floor plan repaid−$147.49 MBorrowings under revolving credit facilities: $100,300,000.00Long-term credit line borrowings+$100.30 MRepurchase of common stock: $0.00Repayments under revolving credit facilities: -$73,392,000.00Long-term credit line repayments−$73.39 MPrincipal payments on long-term debt: -$2,183,000.00Other long-term debt repaid−$2.18 MShare-based payments: -$1,957,000.00Share-based payments−$1.96 MNet cash from financing activities: $2,721,000.00Financing cash+$2.72 Mfinancing reconciliation: $227,743,000.00Purchases of rental equipment: -$94,678,000.00Lease equipment purchases−$94.68 MPurchase of non-rental property and cloud computing arrangements: -$11,486,000.00Non-rental property & cloud−$11.49 MProceeds from sales and disposals of rental equipment: $59,174,000.00Rental equipment sales+$59.17 MNet cash used in investing activities: -$46,990,000.00. Cash required to fund net payments.Investing cash−$46.99 Minvesting reconciliation: $106,164,000.00Cash sources and uses: $57,277,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $9,608,000.00Beginning cash$9.61 MEnding cash: Cash, cash equivalents, and restricted cash: $10,287,000.00Ending cash$10.29 MExchange-rate effect: $577,000.00FX effect+$577.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flowNot availableCash flow / Net income4.27×Operating cash flow ÷ net incomeNet cash change+$679.00 KEnding cash − beginning cash
Chart details

CUSTOM TRUCK ONE SOURCE, INC. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

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
9,608,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
44,371,000 US dollars. Net cash provided.
Net Income (Loss)
10,399,000 US dollars
Depreciation and amortization
68,896,000 US dollars
Prepaids, operating leases and other
2,946,000 US dollars
Amortization of debt issuance costs
1,108,000 US dollars
Provision for losses on accounts receivable
2,788,000 US dollars
Floor plan payables - trade, net
46,178,000 US dollars
Customer deposits and deferred revenue
8,790,000 US dollars
Inventories
negative 19,992,000 US dollars
Accounts payable
negative 8,355,000 US dollars
Accrued expenses and other liabilities
negative 9,235,000 US dollars
Deferred tax expense (benefit)
negative 1,681,000 US dollars
Share-based compensation
3,431,000 US dollars
Accounts and financing receivables
negative 43,647,000 US dollars
Gain on sales and disposals of rental equipment
negative 17,255,000 US dollars
Investing activities
negative 46,990,000 US dollars. Net cash used.
Purchases of rental equipment
negative 94,678,000 US dollars
Purchase of non-rental property and cloud computing arrangements
negative 11,486,000 US dollars
Proceeds from sales and disposals of rental equipment
59,174,000 US dollars
Financing activities
2,721,000 US dollars. Net cash provided.
Acquisition of inventory through floor plan payables - non-trade
127,443,000 US dollars
Repayment of floor plan payables - non-trade
negative 147,490,000 US dollars
Borrowings under revolving credit facilities
100,300,000 US dollars
Repurchase of common stock
0 US dollars
Repayments under revolving credit facilities
negative 73,392,000 US dollars
Principal payments on long-term debt
negative 2,183,000 US dollars
Share-based payments
negative 1,957,000 US dollars
Operating adjustment reconciliation
134,137,000 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
227,743,000 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
106,164,000 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
577,000 US dollars
Ending cash on Jun 30, 2026
10,287,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
57,277,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
679,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
4.27×. 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.

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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $33.97M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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.
CUSTOM TRUCK ONE SOURCE, INC. (CTOS) FY2026 Q2 Statement of Cash Flows Sankey chart
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