# EquipmentShare.com Inc (EQPT) FY2026 YTD Q2 Statement of Cash Flows

- Company: EquipmentShare.com Inc (EQPT)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-13, accession number 0001693736-26-000020
- Page: https://plicit.ai/financials/eqpt/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/eqpt-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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.