EXPONENT, INC. (EXPO) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-04 to 2026-07-03

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EXPONENT, INC. cash flow reconciliation, Apr 4, 2026 through Jul 3, 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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: $29,395,000.00Prepaid expenses and other current assets → Operating adjustments reconciliation: $14,183,000.00Stock-based compensation → Operating adjustments reconciliation: $6,680,000.00Deferred revenues → Operating adjustments reconciliation: $6,385,000.00Accrued payroll and employee benefits → Operating adjustments reconciliation: $3,525,000.00Depreciation and amortization of property, equipment and leasehold improvements → Operating adjustments reconciliation: $2,678,000.00Provision for contract losses and doubtful accounts → Operating adjustments reconciliation: $1,808,000.00Change in operating leases → Operating adjustments reconciliation: $1,180,000.00Operating adjustments reconciliation → Net cash from operating activities: $1,494,000.00Operating adjustments reconciliation → Accounts receivable: $22,976,000.00Operating adjustments reconciliation → Accounts payable and accrued liabilities: $11,030,000.00Operating adjustments reconciliation → Deferred income tax provision: $939,000.00investing reconciliation → Capital expenditures: $1,775,000.00Net cash used in financing activities → financing reconciliation: $81,153,000.00Exercise of stock-based payment awards → financing reconciliation: $1,003,000.00financing reconciliation → Repurchase of common stock: $67,377,000.00financing reconciliation → Dividends and dividend equivalents rights: $14,757,000.00financing reconciliation → Payroll taxes for restricted stock units: $22,000.00Net cash used in investing activities → investing reconciliation: $1,775,000.00Exchange-rate effect → Cash sources and uses: $115,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $118,553,000.00Net cash from operating activities → Cash sources and uses: $30,889,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $66,629,000.00Cash sources and uses → Net cash used in investing activities: $1,775,000.00Cash sources and uses → Net cash used in financing activities: $81,153,000.00Net income: $29,395,000.00Net income+$29.40 MDepreciation and amortization of property, equipment and leasehold improvements: $2,678,000.00Depreciation & amortization+$2.68 MProvision for contract losses and doubtful accounts: $1,808,000.00Credit loss provision+$1.81 MStock-based compensation: $6,680,000.00Stock-based compensation+$6.68 MDeferred income tax provision: -$939,000.00Deferred income taxes−$939.00 KAccounts receivable: -$22,976,000.00Accounts receivable−$22.98 MPrepaid expenses and other current assets: $14,183,000.00Prepaid & other assets+$14.18 MChange in operating leases: $1,180,000.00Change in operating leases+$1.18 MAccounts payable and accrued liabilities: -$11,030,000.00Payables & accrued liabilities−$11.03 MAccrued payroll and employee benefits: $3,525,000.00Accrued compensation+$3.53 MDeferred revenues: $6,385,000.00Deferred revenue+$6.39 MNet cash from operating activities: $30,889,000.00Operating cash+$30.89 MOperating adjustments reconciliation: $36,439,000.00Payroll taxes for restricted stock units: -$22,000.00Stock-award tax withholding−$22.00 KRepurchase of common stock: -$67,377,000.00Common stock repurchases−$67.38 MExercise of stock-based payment awards: $1,003,000.00Employee stock plans & options+$1.00 MDividends and dividend equivalents rights: -$14,757,000.00Dividends paid−$14.76 MNet cash used in financing activities: -$81,153,000.00. Cash required to fund net payments.Financing cash−$81.15 Mfinancing reconciliation: $82,156,000.00Capital expenditures: -$1,775,000.00PP&E purchases−$1.78 MNet cash used in investing activities: -$1,775,000.00. Cash required to fund net payments.Investing cash−$1.78 Minvesting reconciliation: $1,775,000.00Cash sources and uses: $149,557,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $118,553,000.00Beginning cash$118.55 MEnding cash: Cash, cash equivalents, and restricted cash: $66,629,000.00Ending cash$66.63 MExchange-rate effect: $115,000.00FX effect+$115.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$29.11 MOperating cash − cash spent on PP&ECash flow / Net income1.05×Operating cash flow ÷ net incomeNet cash change−$51.92 MEnding cash − beginning cash
Chart details

EXPONENT, INC. cash flow reconciliation, Apr 4, 2026 through Jul 3, 2026

Cash flows for Apr 4, 2026 through Jul 3, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 3, 2026. 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 Apr 3, 2026
118,553,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
30,889,000 US dollars. Net cash provided.
Net income
29,395,000 US dollars
Depreciation and amortization of property, equipment and leasehold improvements
2,678,000 US dollars
Provision for contract losses and doubtful accounts
1,808,000 US dollars
Stock-based compensation
6,680,000 US dollars
Deferred income tax provision
negative 939,000 US dollars
Accounts receivable
negative 22,976,000 US dollars
Prepaid expenses and other current assets
14,183,000 US dollars
Change in operating leases
1,180,000 US dollars
Accounts payable and accrued liabilities
negative 11,030,000 US dollars
Accrued payroll and employee benefits
3,525,000 US dollars
Deferred revenues
6,385,000 US dollars
Investing activities
negative 1,775,000 US dollars. Net cash used.
Capital expenditures
negative 1,775,000 US dollars
Financing activities
negative 81,153,000 US dollars. Net cash used.
Payroll taxes for restricted stock units
negative 22,000 US dollars
Repurchase of common stock
negative 67,377,000 US dollars
Exercise of stock-based payment awards
1,003,000 US dollars
Dividends and dividend equivalents rights
negative 14,757,000 US dollars
Operating adjustment reconciliation
36,439,000 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
82,156,000 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
1,775,000 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
115,000 US dollars
Ending cash on Jul 3, 2026
66,629,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
149,557,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 51,924,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.05×. 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
30,889,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,775,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
29,114,000 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 $1.49M 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: 30,889,000 US dollars minus 1,775,000 US dollars equals 29,114,000 US dollars.
EXPONENT, INC. (EXPO) FY2026 Q2 Statement of Cash Flows Sankey chart
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