CVR ENERGY, INC (CVI) 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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CVR ENERGY, 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. 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.Other current liabilities → operating reconciliation: $288,000,000.00Depreciation and amortization → operating reconciliation: $159,000,000.00Unrealized loss (gain) on derivatives, net → operating reconciliation: $151,000,000.00Accounts payable → operating reconciliation: $78,000,000.00Loss on extinguishment of debt → operating reconciliation: $32,000,000.00Share-based compensation → operating reconciliation: $11,000,000.00Other items → operating reconciliation: $7,000,000.00Deferred revenue → operating reconciliation: $6,000,000.00operating reconciliation → Net cash from operating activities: $371,000,000.00operating reconciliation → Net loss: $114,000,000.00operating reconciliation → Inventories: $132,000,000.00operating reconciliation → Accounts receivables: $92,000,000.00operating reconciliation → Deferred income taxes and unrecognized tax benefits: $19,000,000.00operating reconciliation → Prepaid expenses and other current assets: $4,000,000.00Return of equity method investment → investing reconciliation: $5,000,000.00Net cash used in investing activities → investing reconciliation: $86,000,000.00investing reconciliation → Capital expenditures: $90,000,000.00investing reconciliation → Turnaround expenditures: $1,000,000.00Net cash used in financing activities → financing reconciliation: $59,000,000.00Proceeds from issuance of Senior Notes → financing reconciliation: $1,000,000,000.00financing reconciliation → Principal payments of senior secured notes: $817,000,000.00financing reconciliation → Principal payments of Term Loan: $157,000,000.00financing reconciliation → Distributions to CVR Partners noncontrolling interest holders: $30,000,000.00financing reconciliation → Call premium on extinguishment of debt: $25,000,000.00financing reconciliation → Payment of deferred financing costs: $15,000,000.00financing reconciliation → Dividends to CVR Energy stockholders: $10,000,000.00financing reconciliation → Other financing activities: $5,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $511,000,000.00Net cash from operating activities → Cash sources and uses: $371,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $737,000,000.00Cash sources and uses → Net cash used in investing activities: $86,000,000.00Cash sources and uses → Net cash used in financing activities: $59,000,000.00Net loss: -$114,000,000.00Net loss−$114.00 MDepreciation and amortization: $159,000,000.00Depreciation & amortization+$159.00 MDeferred income taxes and unrecognized tax benefits: -$19,000,000.00Deferred taxes & credits−$19.00 MLoss on extinguishment of debt: $32,000,000.00Debt extinguishment gain & loss+$32.00 MShare-based compensation: $11,000,000.00Stock-based compensation+$11.00 MUnrealized loss (gain) on derivatives, net: $151,000,000.00Derivative value change+$151.00 MOther items: $7,000,000.00Other non-cash items+$7.00 MAccounts receivables: -$92,000,000.00Accounts receivable−$92.00 MInventories: -$132,000,000.00Inventories−$132.00 MPrepaid expenses and other current assets: -$4,000,000.00Prepaid & other assets−$4.00 MAccounts payable: $78,000,000.00Trade payables+$78.00 MDeferred revenue: $6,000,000.00Deferred revenue+$6.00 MOther current liabilities: $288,000,000.00Other operating liabilities+$288.00 MNet cash from operating activities: $371,000,000.00Operating cash+$371.00 Moperating reconciliation: $732,000,000.00Proceeds from issuance of Senior Notes: $1,000,000,000.00Senior debt issued+$1.00 BPrincipal payments of Term Loan: -$157,000,000.00Secured debt repaid−$157.00 MPrincipal payments of senior secured notes: -$817,000,000.00Senior debt repaid−$817.00 MCall premium on extinguishment of debt: -$25,000,000.00Debt extinguishment costs−$25.00 MPayment of deferred financing costs: -$15,000,000.00Financing costs paid−$15.00 MDividends to CVR Energy stockholders: -$10,000,000.00Dividends paid−$10.00 MDistributions to CVR Partners noncontrolling interest holders: -$30,000,000.00Distributions to affiliates−$30.00 MOther financing activities: -$5,000,000.00Other financing, net−$5.00 MNet cash used in financing activities: -$59,000,000.00. Cash required to fund net payments.Financing cash−$59.00 Mfinancing reconciliation: $1,059,000,000.00Capital expenditures: -$90,000,000.00Capital expenditures−$90.00 MTurnaround expenditures: -$1,000,000.00Turnaround expenditures−$1.00 MReturn of equity method investment: $5,000,000.00Equity-method return of capital+$5.00 MOther investing activities: $0.00Net cash used in investing activities: -$86,000,000.00. Cash required to fund net payments.Investing cash−$86.00 Minvesting reconciliation: $91,000,000.00Cash sources and uses: $882,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $511,000,000.00Beginning cash$511.00 MEnding cash: Cash, cash equivalents, and restricted cash: $737,000,000.00Ending cash$737.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$114.00M + net operating adjustments $485.00M = operating cash +$371.00MFree cash flow$281.00 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$226.00 MEnding cash − beginning cash
Chart details

CVR ENERGY, 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
511,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
371,000,000 US dollars. Net cash provided.
Net loss
negative 114,000,000 US dollars
Depreciation and amortization
159,000,000 US dollars
Deferred income taxes and unrecognized tax benefits
negative 19,000,000 US dollars
Loss on extinguishment of debt
32,000,000 US dollars
Share-based compensation
11,000,000 US dollars
Unrealized loss (gain) on derivatives, net
151,000,000 US dollars
Other items
7,000,000 US dollars
Accounts receivables
negative 92,000,000 US dollars
Inventories
negative 132,000,000 US dollars
Prepaid expenses and other current assets
negative 4,000,000 US dollars
Accounts payable
78,000,000 US dollars
Deferred revenue
6,000,000 US dollars
Other current liabilities
288,000,000 US dollars
Investing activities
negative 86,000,000 US dollars. Net cash used.
Capital expenditures
negative 90,000,000 US dollars
Turnaround expenditures
negative 1,000,000 US dollars
Return of equity method investment
5,000,000 US dollars
Other investing activities
0 US dollars
Financing activities
negative 59,000,000 US dollars. Net cash used.
Proceeds from issuance of Senior Notes
1,000,000,000 US dollars
Principal payments of Term Loan
negative 157,000,000 US dollars
Principal payments of senior secured notes
negative 817,000,000 US dollars
Call premium on extinguishment of debt
negative 25,000,000 US dollars
Payment of deferred financing costs
negative 15,000,000 US dollars
Dividends to CVR Energy stockholders
negative 10,000,000 US dollars
Distributions to CVR Partners noncontrolling interest holders
negative 30,000,000 US dollars
Other financing activities
negative 5,000,000 US dollars
Operating adjustment reconciliation
732,000,000 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
1,059,000,000 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
91,000,000 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
882,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
226,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
371,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
90,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
281,000,000 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 −$114.00M + net operating adjustments $485.00M = operating cash +$371.00M. 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 spent on productive assets equals free cash flow: 371,000,000 US dollars minus 90,000,000 US dollars equals 281,000,000 US dollars.
CVR ENERGY, INC (CVI) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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