Everus Construction Group, Inc. (ECG) 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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Everus Construction Group, 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 income → Net cash from operating activities: $53,135,000.00Net income → Operating adjustments reconciliation: $30,755,000.00Contract liabilities, net → Operating adjustments reconciliation: $59,049,000.00Other current liabilities → Operating adjustments reconciliation: $28,646,000.00Accounts payable → Operating adjustments reconciliation: $10,250,000.00Depreciation → Operating adjustments reconciliation: $8,773,000.00Other current assets → Operating adjustments reconciliation: $5,420,000.00Stock-based compensation costs → Operating adjustments reconciliation: $3,252,000.00Amortization of intangible assets → Operating adjustments reconciliation: $3,247,000.00Equity in earnings of unconsolidated affiliates, net of distributions → Operating adjustments reconciliation: $2,895,000.00Other noncurrent changes → Operating adjustments reconciliation: $830,000.00Provision for credit losses, net of reversals → Operating adjustments reconciliation: $396,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $394,000.00Operating adjustments reconciliation → Receivables: $116,177,000.00Operating adjustments reconciliation → Contract assets: $24,574,000.00Operating adjustments reconciliation → Inventories, net: $7,573,000.00Operating adjustments reconciliation → Deferred income taxes: $3,082,000.00Operating adjustments reconciliation → Gain on sale of assets: $1,575,000.00Operating adjustments reconciliation → Net unrealized gains on investments: $926,000.00Net proceeds from sale or disposition of property, plant and equipment → investing reconciliation: $2,099,000.00Net cash used in investing activities → investing reconciliation: $165,868,000.00investing reconciliation → Acquisition, net of cash acquired: $147,642,000.00investing reconciliation → Capital expenditures: $20,130,000.00investing reconciliation → Investments: $195,000.00Net cash used in financing activities → financing reconciliation: $3,953,000.00financing reconciliation → Repayment of long-term debt: $3,750,000.00financing reconciliation → Tax withholding on stock-based compensation: $203,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $293,356,000.00Net cash from operating activities → Cash sources and uses: $53,135,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $176,670,000.00Cash sources and uses → Net cash used in investing activities: $165,868,000.00Cash sources and uses → Net cash used in financing activities: $3,953,000.00Net income: $83,890,000.00Net income+$83.89 MDepreciation: $8,773,000.00Depreciation expense+$8.77 MAmortization of intangible assets: $3,247,000.00Intangible amortization+$3.25 MDeferred income taxes: -$3,082,000.00Deferred income taxes−$3.08 MProvision for credit losses, net of reversals: $396,000.00Credit loss provision+$396.00 KAmortization of debt issuance costs: $394,000.00Debt issuance cost amortization+$394.00 KStock-based compensation costs: $3,252,000.00Stock-based compensation+$3.25 MNet unrealized gains on investments: -$926,000.00Investment value change−$926.00 KGain on sale of assets: -$1,575,000.00Asset disposal gain & loss−$1.58 MEquity in earnings of unconsolidated affiliates, net of distributions: $2,895,000.00Equity-method income, net+$2.90 MReceivables: -$116,177,000.00Accounts & notes receivable−$116.18 MContract assets: -$24,574,000.00Contract assets−$24.57 MInventories, net: -$7,573,000.00Inventories−$7.57 MOther current assets: $5,420,000.00Other current assets+$5.42 MAccounts payable: $10,250,000.00Accounts payable+$10.25 MContract liabilities, net: $59,049,000.00Deferred revenue+$59.05 MOther current liabilities: $28,646,000.00Other current liabilities+$28.65 MOther noncurrent changes: $830,000.00Other noncurrent liabilities+$830.00 KNet cash from operating activities: $53,135,000.00Operating cash+$53.14 MOperating adjustments reconciliation: $153,907,000.00Repayment of long-term debt: -$3,750,000.00Long-term debt repaid−$3.75 MTax withholding on stock-based compensation: -$203,000.00Stock-award tax withholding−$203.00 KNet cash used in financing activities: -$3,953,000.00. Cash required to fund net payments.Financing cash−$3.95 Mfinancing reconciliation: $3,953,000.00Capital expenditures: -$20,130,000.00Capital expenditures−$20.13 MNet proceeds from sale or disposition of property, plant and equipment: $2,099,000.00Asset sales+$2.10 MAcquisition, net of cash acquired: -$147,642,000.00Acquisitions, net of cash−$147.64 MProceeds from insurance contracts: $0.00Investments: -$195,000.00Investments, net−$195.00 KNet cash used in investing activities: -$165,868,000.00. Cash required to fund net payments.Investing cash−$165.87 Minvesting reconciliation: $167,967,000.00Cash sources and uses: $346,491,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $293,356,000.00Beginning cash$293.36 MEnding cash: Cash, cash equivalents, and restricted cash: $176,670,000.00Ending cash$176.67 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$33.01 MOperating cash − cash spent on productive assetsCash flow / Net income0.63×Operating cash flow ÷ net incomeNet cash change−$116.69 MEnding cash − beginning cash
Chart details

Everus Construction Group, 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
293,356,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
53,135,000 US dollars. Net cash provided.
Net income
83,890,000 US dollars
Depreciation
8,773,000 US dollars
Amortization of intangible assets
3,247,000 US dollars
Deferred income taxes
negative 3,082,000 US dollars
Provision for credit losses, net of reversals
396,000 US dollars
Amortization of debt issuance costs
394,000 US dollars
Stock-based compensation costs
3,252,000 US dollars
Net unrealized gains on investments
negative 926,000 US dollars
Gain on sale of assets
negative 1,575,000 US dollars
Equity in earnings of unconsolidated affiliates, net of distributions
2,895,000 US dollars
Receivables
negative 116,177,000 US dollars
Contract assets
negative 24,574,000 US dollars
Inventories, net
negative 7,573,000 US dollars
Other current assets
5,420,000 US dollars
Accounts payable
10,250,000 US dollars
Contract liabilities, net
59,049,000 US dollars
Other current liabilities
28,646,000 US dollars
Other noncurrent changes
830,000 US dollars
Investing activities
negative 165,868,000 US dollars. Net cash used.
Capital expenditures
negative 20,130,000 US dollars
Net proceeds from sale or disposition of property, plant and equipment
2,099,000 US dollars
Acquisition, net of cash acquired
negative 147,642,000 US dollars
Proceeds from insurance contracts
0 US dollars
Investments
negative 195,000 US dollars
Financing activities
negative 3,953,000 US dollars. Net cash used.
Repayment of long-term debt
negative 3,750,000 US dollars
Tax withholding on stock-based compensation
negative 203,000 US dollars
Operating adjustment reconciliation
153,907,000 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
3,953,000 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
167,967,000 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
176,670,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
346,491,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 116,686,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.63×. 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
53,135,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
20,130,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
33,005,000 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 exceeds operating cash. The diagram allocates $53.14M of net income directly to operating cash and $30.76M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 53,135,000 US dollars minus 20,130,000 US dollars equals 33,005,000 US dollars.
Everus Construction Group, Inc. (ECG) FY2026 Q2 Statement of Cash Flows Sankey chart
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