EnerSys (ENS) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-07-05

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EnerSys cash flow reconciliation, Apr 1, 2026 through Jul 5, 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.Net earnings → Net cash from operating activities: $116,450,000.00Prepaid and other current assets → Operating adjustments reconciliation: $88,947,000.00Accounts receivable → Operating adjustments reconciliation: $48,220,000.00Depreciation and amortization → Operating adjustments reconciliation: $30,495,000.00Stock-based compensation → Operating adjustments reconciliation: $7,778,000.00Write-off of assets relating to exit activities → Operating adjustments reconciliation: $5,748,000.00Provision for doubtful accounts → Operating adjustments reconciliation: $2,292,000.00Other liabilities → Operating adjustments reconciliation: $2,167,000.00Loss (gain) on disposal of property, plant, and equipment → Operating adjustments reconciliation: $1,196,000.00Cash (settlements) proceeds → Operating adjustments reconciliation: $1,052,000.00Non-cash interest expense → Operating adjustments reconciliation: $483,000.00Net losses (gains) → Operating adjustments reconciliation: $404,000.00Other assets → Operating adjustments reconciliation: $342,000.00Operating adjustments reconciliation → Net cash from operating activities: $113,711,000.00Operating adjustments reconciliation → Accrued expenses: $37,984,000.00Operating adjustments reconciliation → Accounts payable: $22,515,000.00Operating adjustments reconciliation → Inventories: $14,483,000.00Operating adjustments reconciliation → Deferred income taxes: $431,000.00Proceeds from disposal of property, plant, and equipment → investing reconciliation: $80,000.00investing reconciliation → Capital expenditures: $12,422,000.00Net cash used in financing activities → financing reconciliation: $123,785,000.00Proceeds from Second Amended Revolver borrowings → financing reconciliation: $120,000,000.00Options proceeds, net → financing reconciliation: $5,859,000.00Net borrowings (repayments) on short-term debt → financing reconciliation: $8,000.00financing reconciliation → Repayments of Second Amended Revolver borrowings: $190,000,000.00financing reconciliation → Purchase of treasury stock: $49,958,000.00financing reconciliation → Dividends paid to stockholders: $9,555,000.00financing reconciliation → Other: $139,000.00Net cash used in investing activities → investing reconciliation: $12,342,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $438,675,000.00Net cash from operating activities → Cash sources and uses: $230,161,000.00Cash sources and uses → Exchange-rate effect: $2,046,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $530,663,000.00Cash sources and uses → Net cash used in investing activities: $12,342,000.00Cash sources and uses → Net cash used in financing activities: $123,785,000.00Inventories: -$14,483,000.00Inventories−$14.48 MLoss (gain) on disposal of property, plant, and equipment: $1,196,000.00PP&E disposal gain & loss+$1.20 MProvision for doubtful accounts: $2,292,000.00Provision for doubtful accounts+$2.29 MNet earnings: $116,450,000.00Net earnings+$116.45 MDeferred income taxes: -$431,000.00Deferred income taxes−$431.00 KAccounts payable: -$22,515,000.00Accounts payable−$22.52 MOther assets: $342,000.00Other operating assets+$342.00 KStock-based compensation: $7,778,000.00Stock-based compensation+$7.78 MOther liabilities: $2,167,000.00Other operating liabilities+$2.17 MCash (settlements) proceeds: $1,052,000.00Cash (settlements) proceeds+$1.05 MWrite-off of assets relating to exit activities: $5,748,000.00Restructuring charges+$5.75 MNon-cash interest expense: $483,000.00Non-cash interest expense+$483.00 KPrepaid and other current assets: $88,947,000.00Prepaid & other assets+$88.95 MAccounts receivable: $48,220,000.00Accounts receivable+$48.22 MAccrued expenses: -$37,984,000.00Accrued liabilities−$37.98 MNet losses (gains): $404,000.00Derivative gain & loss, pretax+$404.00 KDepreciation and amortization: $30,495,000.00Depreciation & amortization+$30.50 MNet cash from operating activities: $230,161,000.00Operating cash+$230.16 MOperating adjustments reconciliation: $189,124,000.00Net borrowings (repayments) on short-term debt: $8,000.00Short-term debt, net+$8.00 KProceeds from Second Amended Revolver borrowings: $120,000,000.00Credit line borrowings+$120.00 MRepayments of Second Amended Revolver borrowings: -$190,000,000.00Credit line repayments−$190.00 MOptions proceeds, net: $5,859,000.00Stock option exercises+$5.86 MPurchase of treasury stock: -$49,958,000.00Common stock repurchases−$49.96 MDividends paid to stockholders: -$9,555,000.00Dividends paid−$9.56 MOther: -$139,000.00Other financing, net−$139.00 KNet cash used in financing activities: -$123,785,000.00. Cash required to fund net payments.Financing cash−$123.79 Mfinancing reconciliation: $249,652,000.00Proceeds from disposal of property, plant, and equipment: $80,000.00PP&E sales+$80.00 KPurchase of business: $0.00Capital expenditures: -$12,422,000.00PP&E purchases−$12.42 MNet cash used in investing activities: -$12,342,000.00. Cash required to fund net payments.Investing cash−$12.34 Minvesting reconciliation: $12,422,000.00Cash sources and uses: $668,836,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $438,675,000.00Beginning cash$438.68 MEnding cash: Cash, cash equivalents, and restricted cash: $530,663,000.00Ending cash$530.66 MExchange-rate effect: -$2,046,000.00FX effect−$2.05 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$217.74 MOperating cash − cash spent on PP&ECash flow / Net income1.98×Operating cash flow ÷ net incomeNet cash change+$91.99 MEnding cash − beginning cash
Chart details

EnerSys cash flow reconciliation, Apr 1, 2026 through Jul 5, 2026

Cash flows for Apr 1, 2026 through Jul 5, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jul 5, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
438,675,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
230,161,000 US dollars. Net cash provided.
Inventories
negative 14,483,000 US dollars
Loss (gain) on disposal of property, plant, and equipment
1,196,000 US dollars
Provision for doubtful accounts
2,292,000 US dollars
Net earnings
116,450,000 US dollars
Deferred income taxes
negative 431,000 US dollars
Accounts payable
negative 22,515,000 US dollars
Other assets
342,000 US dollars
Stock-based compensation
7,778,000 US dollars
Other liabilities
2,167,000 US dollars
Cash (settlements) proceeds
1,052,000 US dollars
Write-off of assets relating to exit activities
5,748,000 US dollars
Non-cash interest expense
483,000 US dollars
Prepaid and other current assets
88,947,000 US dollars
Accounts receivable
48,220,000 US dollars
Accrued expenses
negative 37,984,000 US dollars
Net losses (gains)
404,000 US dollars
Depreciation and amortization
30,495,000 US dollars
Investing activities
negative 12,342,000 US dollars. Net cash used.
Proceeds from disposal of property, plant, and equipment
80,000 US dollars
Purchase of business
0 US dollars
Capital expenditures
negative 12,422,000 US dollars
Financing activities
negative 123,785,000 US dollars. Net cash used.
Net borrowings (repayments) on short-term debt
8,000 US dollars
Proceeds from Second Amended Revolver borrowings
120,000,000 US dollars
Repayments of Second Amended Revolver borrowings
negative 190,000,000 US dollars
Options proceeds, net
5,859,000 US dollars
Purchase of treasury stock
negative 49,958,000 US dollars
Dividends paid to stockholders
negative 9,555,000 US dollars
Other
negative 139,000 US dollars
Operating adjustment reconciliation
189,124,000 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
249,652,000 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
12,422,000 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
negative 2,046,000 US dollars
Ending cash on Jul 5, 2026
530,663,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
668,836,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
91,988,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.98×. 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
230,161,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
12,422,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
217,739,000 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 $113.71M 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 purchases of property, plant and equipment equals free cash flow: 230,161,000 US dollars minus 12,422,000 US dollars equals 217,739,000 US dollars.
EnerSys (ENS) FY2027 Q1 Statement of Cash Flows Sankey chart
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