ESAB Corporation (ESAB) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-07-03
Statement of Cash Flows
2026-01-01 to 2026-07-03
Swipe to see the full flow
Chart details
ESAB Corporation cash flow reconciliation, Jan 1, 2026 through Jul 3, 2026
Cash flows for Jan 1, 2026 through Jul 3, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jul 3, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 31, 2025
- 185,863,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 80,338,000 US dollars. Net cash provided.
- Net income
- 83,225,000 US dollars
- Depreciation, amortization and other impairment charges
- 51,736,000 US dollars
- Net gain on sale of property, plant and equipment
- negative 60,000 US dollars
- Stock-based compensation expense
- 10,382,000 US dollars
- Deferred income tax benefit
- negative 15,183,000 US dollars
- Amortization of debt issuance costs
- 7,304,000 US dollars
- Trade receivables, net
- negative 39,541,000 US dollars
- Inventories, net
- negative 51,522,000 US dollars
- Accounts payable
- 36,345,000 US dollars
- Other operating assets and liabilities
- negative 2,348,000 US dollars
- Investing activities
- negative 1,500,461,000 US dollars. Net cash used.
- Purchases of property, plant and equipment
- negative 31,448,000 US dollars
- Proceeds from sale of property, plant and equipment
- 359,000 US dollars
- Acquisitions, net of cash received
- negative 1,469,372,000 US dollars
- Other investing
- 0 US dollars
- Financing activities
- 1,448,015,000 US dollars. Net cash provided.
- Proceeds from issuance of Preferred Stock, net
- 171,097,000 US dollars
- Proceeds from issuance of Common Stock, net
- 139,796,000 US dollars
- Proceeds from borrowings on Senior Notes
- 1,000,000,000 US dollars
- Repayments of borrowings on Term Loans
- 0 US dollars
- Proceeds from borrowings on revolving credit facilities and other
- 904,267,000 US dollars
- Repayments of borrowings on revolving credit facilities and other
- negative 730,816,000 US dollars
- Payment of debt issuance costs
- negative 17,813,000 US dollars
- Payment of dividends
- negative 12,201,000 US dollars
- Distributions to noncontrolling interest holders
- negative 1,117,000 US dollars
- Other financing
- negative 5,198,000 US dollars
- Operating adjustment reconciliation
- 108,654,000 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
- 2,215,160,000 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
- 1,500,820,000 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
- 3,736,000 US dollars
- Ending cash on Jul 3, 2026
- 217,491,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,717,952,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 31,628,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.97×. 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
- 80,338,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 31,448,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 48,890,000 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 $80.34M of net income directly to operating cash and $2.89M 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 purchases of property, plant and equipment equals free cash flow: 80,338,000 US dollars minus 31,448,000 US dollars equals 48,890,000 US dollars.
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG
Product waitlist
Health Check and Teardown for your own company
A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!