EquipmentShare.com Inc (EQPT) 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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EquipmentShare.com 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. 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.Proceeds from long-term debt, net → financing reconciliation: $1,332,000,000.00Proceeds from issuance of class A common stock upon initial public offering, net of underwriting discount and commissions → financing reconciliation: $706,000,000.00Exercise of stock options → financing reconciliation: $3,000,000.00financing reconciliation → Net cash from financing activities: $1,009,000,000.00financing reconciliation → Payments on long-term debt and finance leases: $984,000,000.00financing reconciliation → Dividends paid on perpetual preferred stock: $37,000,000.00financing reconciliation → Payments of equity issuance costs: $7,000,000.00financing reconciliation → Payments on financing obligations: $3,000,000.00financing reconciliation → Payments on deferred financing costs: $1,000,000.00Proceeds from sale of rental equipment → investing reconciliation: $483,000,000.00Proceeds from sale of investments in equity and debt securities → investing reconciliation: $7,000,000.00Proceeds from sale of property and other fixed assets → investing reconciliation: $1,000,000.00investing reconciliation → Purchases of rental equipment: $1,017,000,000.00investing reconciliation → Purchases of and deposits on property and other fixed assets: $163,000,000.00investing reconciliation → Investments in internally developed software: $17,000,000.00investing reconciliation → Purchases of investments in equity and debt securities: $15,000,000.00investing reconciliation → Acquisition of businesses, net of cash acquired: $9,000,000.00Net cash used in operating activities → operating reconciliation: $142,000,000.00Depreciation and amortization expense → operating reconciliation: $216,000,000.00Change in operating lease cost → operating reconciliation: $64,000,000.00Stock-based compensation expense → operating reconciliation: $45,000,000.00Allowance for credit losses and doubtful accounts → operating reconciliation: $18,000,000.00Amortization of debt issuance costs and original issue discounts → operating reconciliation: $9,000,000.00Accounts payable and manufacturer flooring plans payable → operating reconciliation: $6,000,000.00Other → operating reconciliation: $3,000,000.00operating reconciliation → Net loss: $10,000,000.00operating reconciliation → Accounts receivable: $222,000,000.00operating reconciliation → Prepaid costs and other assets: $102,000,000.00operating reconciliation → Inventories: $68,000,000.00operating reconciliation → Operating lease liabilities: $63,000,000.00operating reconciliation → Deferred taxes: $21,000,000.00operating reconciliation → Accrued liabilities: $17,000,000.00Net cash used in investing activities → investing reconciliation: $730,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $306,000,000.00Net cash from financing activities → Cash sources and uses: $1,009,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $443,000,000.00Cash sources and uses → Net cash used in investing activities: $730,000,000.00Cash sources and uses → Net cash used in operating activities: $142,000,000.00Net loss: -$10,000,000.00Net loss−$10.00 MDepreciation and amortization expense: $216,000,000.00Depreciation & amortization+$216.00 MAmortization of debt issuance costs and original issue discounts: $9,000,000.00Debt cost amortization+$9.00 MAllowance for credit losses and doubtful accounts: $18,000,000.00Credit loss provision+$18.00 MChange in operating lease cost: $64,000,000.00Operating lease amortization+$64.00 MStock-based compensation expense: $45,000,000.00Stock-based compensation+$45.00 MDeferred taxes: -$21,000,000.00Deferred taxes−$21.00 MOther: $3,000,000.00Other non-cash items+$3.00 MAccounts receivable: -$222,000,000.00Accounts receivable−$222.00 MInventories: -$68,000,000.00Inventories−$68.00 MPrepaid costs and other assets: -$102,000,000.00Prepaid & other assets−$102.00 MAccounts payable and manufacturer flooring plans payable: $6,000,000.00Payables & manufacturer flooring+$6.00 MAccrued liabilities: -$17,000,000.00Accrued liabilities−$17.00 MOperating lease liabilities: -$63,000,000.00Operating lease liabilities−$63.00 MNet cash used in operating activities: -$142,000,000.00. Cash required to fund net payments.Operating cash−$142.00 Moperating reconciliation: $503,000,000.00Payments on long-term debt and finance leases: -$984,000,000.00Debt & finance lease payments−$984.00 MProceeds from long-term debt, net: $1,332,000,000.00Long-term debt issued+$1.33 BPayments on deferred financing costs: -$1,000,000.00Financing costs paid−$1.00 MPayments on financing obligations: -$3,000,000.00Financing obligations paid−$3.00 MProceeds on financing obligations: $0.00Dividends paid on perpetual preferred stock: -$37,000,000.00Dividends paid−$37.00 MProceeds from issuance of class A common stock upon initial public offering, net of underwriting discount and commissions: $706,000,000.00IPO proceeds, net+$706.00 MPayments of equity issuance costs: -$7,000,000.00Equity issuance costs paid−$7.00 MExercise of stock options: $3,000,000.00Stock option exercises+$3.00 MNet cash from financing activities: $1,009,000,000.00Financing cash+$1.01 Bfinancing reconciliation: $2,041,000,000.00Purchases of rental equipment: -$1,017,000,000.00Equipment purchases−$1.02 BProceeds from sale of rental equipment: $483,000,000.00Equipment sales+$483.00 MPurchases of and deposits on property and other fixed assets: -$163,000,000.00PP&E purchases & deposits−$163.00 MInvestments in internally developed software: -$17,000,000.00Software development costs−$17.00 MPurchases of investments in equity and debt securities: -$15,000,000.00Equity & debt securities purchases−$15.00 MProceeds from sale of investments in equity and debt securities: $7,000,000.00Equity & debt securities sales+$7.00 MAcquisition of businesses, net of cash acquired: -$9,000,000.00Acquisitions, net of cash−$9.00 MProceeds from sale of property and other fixed assets: $1,000,000.00PP&E & other fixed asset sales+$1.00 MNet cash used in investing activities: -$730,000,000.00. Cash required to fund net payments.Investing cash−$730.00 Minvesting reconciliation: $1,221,000,000.00Cash sources and uses: $1,315,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $306,000,000.00Beginning cash$306.00 MEnding cash: Cash, cash equivalents, and restricted cash: $443,000,000.00Ending cash$443.00 MCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$10.00M − net operating adjustments $132.00M = operating cash −$142.00MFree cash flowNot availableCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$137.00 MEnding cash − beginning cash
Chart details

EquipmentShare.com 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
306,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 142,000,000 US dollars. Net cash used.
Net loss
negative 10,000,000 US dollars
Depreciation and amortization expense
216,000,000 US dollars
Amortization of debt issuance costs and original issue discounts
9,000,000 US dollars
Allowance for credit losses and doubtful accounts
18,000,000 US dollars
Change in operating lease cost
64,000,000 US dollars
Stock-based compensation expense
45,000,000 US dollars
Deferred taxes
negative 21,000,000 US dollars
Other
3,000,000 US dollars
Accounts receivable
negative 222,000,000 US dollars
Inventories
negative 68,000,000 US dollars
Prepaid costs and other assets
negative 102,000,000 US dollars
Accounts payable and manufacturer flooring plans payable
6,000,000 US dollars
Accrued liabilities
negative 17,000,000 US dollars
Operating lease liabilities
negative 63,000,000 US dollars
Investing activities
negative 730,000,000 US dollars. Net cash used.
Purchases of rental equipment
negative 1,017,000,000 US dollars
Proceeds from sale of rental equipment
483,000,000 US dollars
Purchases of and deposits on property and other fixed assets
negative 163,000,000 US dollars
Investments in internally developed software
negative 17,000,000 US dollars
Purchases of investments in equity and debt securities
negative 15,000,000 US dollars
Proceeds from sale of investments in equity and debt securities
7,000,000 US dollars
Acquisition of businesses, net of cash acquired
negative 9,000,000 US dollars
Proceeds from sale of property and other fixed assets
1,000,000 US dollars
Financing activities
1,009,000,000 US dollars. Net cash provided.
Payments on long-term debt and finance leases
negative 984,000,000 US dollars
Proceeds from long-term debt, net
1,332,000,000 US dollars
Payments on deferred financing costs
negative 1,000,000 US dollars
Payments on financing obligations
negative 3,000,000 US dollars
Proceeds on financing obligations
0 US dollars
Dividends paid on perpetual preferred stock
negative 37,000,000 US dollars
Proceeds from issuance of class A common stock upon initial public offering, net of underwriting discount and commissions
706,000,000 US dollars
Payments of equity issuance costs
negative 7,000,000 US dollars
Exercise of stock options
3,000,000 US dollars
Operating adjustment reconciliation
503,000,000 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
2,041,000,000 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
1,221,000,000 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
443,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,315,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
137,000,000 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.

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 −$10.00M − net operating adjustments $132.00M = operating cash −$142.00M. 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.
EquipmentShare.com Inc (EQPT) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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