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

- Company: EXPONENT, INC. (EXPO)
- Period: 2026-01-03 to 2026-07-03
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0001193125-26-340211
- Page: https://plicit.ai/financials/expo/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/expo-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

Cash flows for Jan 3, 2026 through Jul 3, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 2, 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 Jan 2, 2026**: 221,930,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 29,914,000 US dollars. Net cash provided.
- **Net income**: 58,964,000 US dollars
- **Depreciation and amortization of property, equipment and leasehold improvements**: 5,193,000 US dollars
- **Provision for contract losses and doubtful accounts**: 2,076,000 US dollars
- **Stock-based compensation**: 15,738,000 US dollars
- **Deferred income tax provision**: 2,225,000 US dollars
- **Accounts receivable**: negative 39,073,000 US dollars
- **Prepaid expenses and other current assets**: 9,428,000 US dollars
- **Change in operating leases**: 2,309,000 US dollars
- **Accounts payable and accrued liabilities**: negative 4,930,000 US dollars
- **Accrued payroll and employee benefits**: negative 25,101,000 US dollars
- **Deferred revenues**: 3,085,000 US dollars
- **Investing activities**: negative 4,228,000 US dollars. Net cash used.
- **Capital expenditures**: negative 4,228,000 US dollars
- **Financing activities**: negative 180,833,000 US dollars. Net cash used.
- **Payroll taxes for restricted stock units**: negative 5,135,000 US dollars
- **Repurchase of common stock**: negative 146,138,000 US dollars
- **Exercise of stock-based payment awards**: 1,780,000 US dollars
- **Dividends and dividend equivalents rights**: negative 31,340,000 US dollars
- **Operating adjustment reconciliation**: 69,104,000 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**: 182,613,000 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**: 4,228,000 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 154,000 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**: 251,844,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 155,301,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.51×. 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**: 29,914,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 4,228,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 25,686,000 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 $29.91M of net income directly to operating cash and $29.05M 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: 29,914,000 US dollars minus 4,228,000 US dollars equals 25,686,000 US dollars.