Element Solutions Inc (ESI) 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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Element Solutions 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, including disposal groups and discontinued operations. 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 income → Net cash from operating activities: $33,000,000.00Net income → Operating adjustments reconciliation: $100,300,000.00Depreciation and amortization → Operating adjustments reconciliation: $87,200,000.00Incentive stock compensation → Operating adjustments reconciliation: $20,700,000.00Accounts payable → Operating adjustments reconciliation: $18,200,000.00Accrued expenses → Operating adjustments reconciliation: $12,500,000.00EFC contingent consideration → Operating adjustments reconciliation: $9,300,000.00Other, net → Operating adjustments reconciliation: $9,100,000.00Deferred income taxes → Operating adjustments reconciliation: $700,000.00Operating adjustments reconciliation → Accounts receivable: $113,400,000.00Operating adjustments reconciliation → Inventories: $88,600,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $26,100,000.00Operating adjustments reconciliation → Other assets and liabilities: $20,500,000.00Operating adjustments reconciliation → Foreign exchange (gains) losses: $9,400,000.00Debt proceeds, net of discount → financing reconciliation: $449,400,000.00Changes in lines of credit, net → financing reconciliation: $50,000,000.00Other, net → financing reconciliation: $100,000.00financing reconciliation → Net cash from financing activities: $450,400,000.00financing reconciliation → Dividends: $39,800,000.00financing reconciliation → Payment of financing fees: $6,100,000.00financing reconciliation → Repayments of borrowings: $3,200,000.00Net cash used in investing activities → investing reconciliation: $918,700,000.00Other, net → investing reconciliation: $100,000.00investing reconciliation → Acquisitions, net of cash acquired: $865,800,000.00investing reconciliation → Capital expenditures: $53,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $626,500,000.00Net cash from operating activities → Cash sources and uses: $33,000,000.00Net cash from financing activities → Cash sources and uses: $450,400,000.00Cash sources and uses → Exchange-rate effect: $1,600,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $189,600,000.00Cash sources and uses → Net cash used in investing activities: $918,700,000.00Net income: $133,300,000.00Net income+$133.30 MDepreciation and amortization: $87,200,000.00Depreciation & amortization+$87.20 MDeferred income taxes: $700,000.00Deferred income taxes+$700.00 KForeign exchange (gains) losses: -$9,400,000.00Unrealized FX gain & loss−$9.40 MIncentive stock compensation: $20,700,000.00Stock-based compensation+$20.70 MGain on divestitures: $0.00EFC contingent consideration: $9,300,000.00Contingent consideration change+$9.30 MOther, net: $9,100,000.00Other non-cash items+$9.10 MAccounts receivable: -$113,400,000.00Accounts receivable−$113.40 MInventories: -$88,600,000.00Inventories−$88.60 MAccounts payable: $18,200,000.00Accounts payable+$18.20 MAccrued expenses: $12,500,000.00Accrued liabilities+$12.50 MPrepaid expenses and other current assets: -$26,100,000.00Prepaid & other assets−$26.10 MOther assets and liabilities: -$20,500,000.00Other working capital, net−$20.50 MNet cash from operating activities: $33,000,000.00Operating cash+$33.00 MOperating adjustments reconciliation: $258,000,000.00Debt proceeds, net of discount: $449,400,000.00Long-term debt issued+$449.40 MRepayments of borrowings: -$3,200,000.00Debt repaid−$3.20 MChanges in lines of credit, net: $50,000,000.00Credit lines, net+$50.00 MRepurchases of common stock: $0.00Dividends: -$39,800,000.00Dividends paid−$39.80 MPayment of financing fees: -$6,100,000.00Financing costs paid−$6.10 MOther, net: $100,000.00Other financing, net+$100.00 KNet cash from financing activities: $450,400,000.00Financing cash+$450.40 Mfinancing reconciliation: $499,500,000.00Capital expenditures: -$53,000,000.00PP&E purchases−$53.00 MProceeds from disposal of property, plant and equipment: $0.00Proceeds from divestitures (net of cash of $2.5 million): $0.00Acquisitions, net of cash acquired: -$865,800,000.00Acquisitions, net of cash−$865.80 MOther, net: $100,000.00Other investing, net+$100.00 KNet cash used in investing activities: -$918,700,000.00. Cash required to fund net payments.Investing cash−$918.70 Minvesting reconciliation: $918,800,000.00Cash sources and uses: $1,109,900,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $626,500,000.00Beginning cash$626.50 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $189,600,000.00Ending cash$189.60 MExchange-rate effect: -$1,600,000.00FX effect−$1.60 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow−$20.00 MOperating cash − cash spent on PP&ECash flow / Net income0.25×Operating cash flow ÷ net incomeNet cash change−$436.90 MEnding cash − beginning cash
Chart details

Element Solutions 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, including disposal groups and discontinued operations. 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
626,500,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
33,000,000 US dollars. Net cash provided.
Net income
133,300,000 US dollars
Depreciation and amortization
87,200,000 US dollars
Deferred income taxes
700,000 US dollars
Foreign exchange (gains) losses
negative 9,400,000 US dollars
Incentive stock compensation
20,700,000 US dollars
Gain on divestitures
0 US dollars
EFC contingent consideration
9,300,000 US dollars
Other, net
9,100,000 US dollars
Accounts receivable
negative 113,400,000 US dollars
Inventories
negative 88,600,000 US dollars
Accounts payable
18,200,000 US dollars
Accrued expenses
12,500,000 US dollars
Prepaid expenses and other current assets
negative 26,100,000 US dollars
Other assets and liabilities
negative 20,500,000 US dollars
Investing activities
negative 918,700,000 US dollars. Net cash used.
Capital expenditures
negative 53,000,000 US dollars
Proceeds from disposal of property, plant and equipment
0 US dollars
Proceeds from divestitures (net of cash of $2.5 million)
0 US dollars
Acquisitions, net of cash acquired
negative 865,800,000 US dollars
Other, net
100,000 US dollars
Financing activities
450,400,000 US dollars. Net cash provided.
Debt proceeds, net of discount
449,400,000 US dollars
Repayments of borrowings
negative 3,200,000 US dollars
Changes in lines of credit, net
50,000,000 US dollars
Repurchases of common stock
0 US dollars
Dividends
negative 39,800,000 US dollars
Payment of financing fees
negative 6,100,000 US dollars
Other, net
100,000 US dollars
Operating adjustment reconciliation
258,000,000 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
499,500,000 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
918,800,000 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 1,600,000 US dollars
Ending cash on Jun 30, 2026
189,600,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
1,109,900,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 436,900,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.25×. 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
33,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
53,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 20,000,000 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 $33.00M of net income directly to operating cash and $100.30M 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: 33,000,000 US dollars minus 53,000,000 US dollars equals negative 20,000,000 US dollars.
Element Solutions Inc (ESI) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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