CVR ENERGY, INC (CVI) 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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CVR ENERGY, 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. 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 loss → Net cash from operating activities: $46,000,000.00Other current liabilities → Operating adjustments reconciliation: $247,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $80,000,000.00Prepaid expenses and other current assets → Operating adjustments reconciliation: $12,000,000.00Deferred income taxes and unrecognized tax benefits → Operating adjustments reconciliation: $10,000,000.00Deferred revenue → Operating adjustments reconciliation: $7,000,000.00Other items → Operating adjustments reconciliation: $5,000,000.00Accounts receivables → Operating adjustments reconciliation: $3,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $261,000,000.00Operating adjustments reconciliation → Inventories: $53,000,000.00Operating adjustments reconciliation → Accounts payable: $42,000,000.00Operating adjustments reconciliation → Unrealized loss (gain) on derivatives, net: $7,000,000.00Operating adjustments reconciliation → Share-based compensation: $1,000,000.00Return of equity method investment → investing reconciliation: $1,000,000.00Net cash used in investing activities → investing reconciliation: $43,000,000.00investing reconciliation → Capital expenditures: $43,000,000.00investing reconciliation → Turnaround expenditures: $1,000,000.00Net cash used in financing activities → financing reconciliation: $39,000,000.00financing reconciliation → Distributions to CVR Partners noncontrolling interest holders: $27,000,000.00financing reconciliation → Dividends to CVR Energy stockholders: $10,000,000.00financing reconciliation → Other financing activities: $2,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $512,000,000.00Net cash from operating activities → Cash sources and uses: $307,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $737,000,000.00Cash sources and uses → Net cash used in investing activities: $43,000,000.00Cash sources and uses → Net cash used in financing activities: $39,000,000.00Net loss: $46,000,000.00Net income+$46.00 MDepreciation and amortization: $80,000,000.00Depreciation & amortization+$80.00 MDeferred income taxes and unrecognized tax benefits: $10,000,000.00Deferred taxes & credits+$10.00 MLoss on extinguishment of debt: $0.00Share-based compensation: -$1,000,000.00Stock-based compensation−$1.00 MUnrealized loss (gain) on derivatives, net: -$7,000,000.00Derivative value change−$7.00 MOther items: $5,000,000.00Other non-cash items+$5.00 MAccounts receivables: $3,000,000.00Accounts receivable+$3.00 MInventories: -$53,000,000.00Inventories−$53.00 MPrepaid expenses and other current assets: $12,000,000.00Prepaid & other assets+$12.00 MAccounts payable: -$42,000,000.00Trade payables−$42.00 MDeferred revenue: $7,000,000.00Deferred revenue+$7.00 MOther current liabilities: $247,000,000.00Other operating liabilities+$247.00 MNet cash from operating activities: $307,000,000.00Operating cash+$307.00 MOperating adjustments reconciliation: $364,000,000.00Proceeds from issuance of Senior Notes: $0.00Principal payments of Term Loan: $0.00Principal payments of senior secured notes: $0.00Call premium on extinguishment of debt: $0.00Payment of deferred financing costs: $0.00Dividends to CVR Energy stockholders: -$10,000,000.00Dividends paid−$10.00 MDistributions to CVR Partners noncontrolling interest holders: -$27,000,000.00Distributions to affiliates−$27.00 MOther financing activities: -$2,000,000.00Other financing, net−$2.00 MNet cash used in financing activities: -$39,000,000.00. Cash required to fund net payments.Financing cash−$39.00 Mfinancing reconciliation: $39,000,000.00Capital expenditures: -$43,000,000.00Capital expenditures−$43.00 MTurnaround expenditures: -$1,000,000.00Turnaround expenditures−$1.00 MReturn of equity method investment: $1,000,000.00Equity-method return of capital+$1.00 MOther investing activities: $0.00Net cash used in investing activities: -$43,000,000.00. Cash required to fund net payments.Investing cash−$43.00 Minvesting reconciliation: $44,000,000.00Cash sources and uses: $819,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $512,000,000.00Beginning cash$512.00 MEnding cash: Cash, cash equivalents, and restricted cash: $737,000,000.00Ending cash$737.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$264.00 MOperating cash − cash spent on productive assetsCash flow / Net income6.67×Operating cash flow ÷ net incomeNet cash change+$225.00 MEnding cash − beginning cash
Chart details

CVR ENERGY, 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
512,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
307,000,000 US dollars. Net cash provided.
Net loss
46,000,000 US dollars
Depreciation and amortization
80,000,000 US dollars
Deferred income taxes and unrecognized tax benefits
10,000,000 US dollars
Loss on extinguishment of debt
0 US dollars
Share-based compensation
negative 1,000,000 US dollars
Unrealized loss (gain) on derivatives, net
negative 7,000,000 US dollars
Other items
5,000,000 US dollars
Accounts receivables
3,000,000 US dollars
Inventories
negative 53,000,000 US dollars
Prepaid expenses and other current assets
12,000,000 US dollars
Accounts payable
negative 42,000,000 US dollars
Deferred revenue
7,000,000 US dollars
Other current liabilities
247,000,000 US dollars
Investing activities
negative 43,000,000 US dollars. Net cash used.
Capital expenditures
negative 43,000,000 US dollars
Turnaround expenditures
negative 1,000,000 US dollars
Return of equity method investment
1,000,000 US dollars
Other investing activities
0 US dollars
Financing activities
negative 39,000,000 US dollars. Net cash used.
Proceeds from issuance of Senior Notes
0 US dollars
Principal payments of Term Loan
0 US dollars
Principal payments of senior secured notes
0 US dollars
Call premium on extinguishment of debt
0 US dollars
Payment of deferred financing costs
0 US dollars
Dividends to CVR Energy stockholders
negative 10,000,000 US dollars
Distributions to CVR Partners noncontrolling interest holders
negative 27,000,000 US dollars
Other financing activities
negative 2,000,000 US dollars
Operating adjustment reconciliation
364,000,000 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
39,000,000 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
44,000,000 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
Ending cash on Jun 30, 2026
737,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
819,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
225,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
6.67×. 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
307,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
43,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
264,000,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $261.00M 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.
  • Operating cash flow minus cash spent on productive assets equals free cash flow: 307,000,000 US dollars minus 43,000,000 US dollars equals 264,000,000 US dollars.
CVR ENERGY, INC (CVI) FY2026 Q2 Statement of Cash Flows Sankey chart
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