First Advantage Corporation (FA) 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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First Advantage Corporation 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. 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 (loss) → Net cash from operating activities: $19,082,000.00Depreciation and amortization → Operating adjustments reconciliation: $124,083,000.00Accounts payable → Operating adjustments reconciliation: $16,470,000.00Share-based compensation → Operating adjustments reconciliation: $9,670,000.00Loss on disposal and impairment of long-lived assets → Operating adjustments reconciliation: $6,864,000.00Amortization of deferred financing costs → Operating adjustments reconciliation: $3,009,000.00Income taxes receivable and payable, net → Operating adjustments reconciliation: $857,000.00Bad debt expense (recovery) → Operating adjustments reconciliation: $792,000.00Loss on extinguishment of debt → Operating adjustments reconciliation: $733,000.00Deferred revenues → Operating adjustments reconciliation: $241,000.00Operating lease liabilities → Operating adjustments reconciliation: $149,000.00Operating adjustments reconciliation → Net cash from operating activities: $103,945,000.00Operating adjustments reconciliation → Deferred taxes: $18,124,000.00Operating adjustments reconciliation → Accounts receivable: $13,486,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $9,854,000.00Operating adjustments reconciliation → Change in fair value of interest rate swaps: $8,172,000.00Operating adjustments reconciliation → Accrued compensation and accrued liabilities: $7,452,000.00Operating adjustments reconciliation → Other liabilities: $1,835,000.00Other investing activities → investing reconciliation: $2,028,000.00investing reconciliation → Capitalized software development costs: $28,075,000.00investing reconciliation → Purchases of property and equipment: $7,464,000.00Net cash used in financing activities → financing reconciliation: $85,242,000.00Proceeds from issuance of common stock under share-based compensation plans → financing reconciliation: $4,334,000.00financing reconciliation → Repayments of First Lien Credit Facility: $50,000,000.00financing reconciliation → Share repurchases: $38,179,000.00financing reconciliation → Net settlement of share-based compensation plan awards: $1,318,000.00financing reconciliation → Cash dividends paid: $79,000.00Net cash used in investing activities → investing reconciliation: $33,511,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $240,084,000.00Net cash from operating activities → Cash sources and uses: $123,027,000.00Cash sources and uses → Exchange-rate effect: $6,348,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $238,010,000.00Cash sources and uses → Net cash used in investing activities: $33,511,000.00Cash sources and uses → Net cash used in financing activities: $85,242,000.00Net income (loss): $19,082,000.00Net income (loss)+$19.08 MDepreciation and amortization: $124,083,000.00Depreciation & amortization+$124.08 MLoss on extinguishment of debt: $733,000.00Debt extinguishment gain & loss+$733.00 KAmortization of deferred financing costs: $3,009,000.00Debt issuance cost amortization+$3.01 MBad debt expense (recovery): $792,000.00Credit loss provision+$792.00 KDeferred taxes: -$18,124,000.00Deferred taxes−$18.12 MShare-based compensation: $9,670,000.00Stock-based compensation+$9.67 MLoss on disposal and impairment of long-lived assets: $6,864,000.00Asset disposal gain & loss+$6.86 MChange in fair value of interest rate swaps: -$8,172,000.00Interest rate swap fair value−$8.17 MAccounts receivable: -$13,486,000.00Accounts receivable−$13.49 MPrepaid expenses and other assets: -$9,854,000.00Prepaid & other assets−$9.85 MAccounts payable: $16,470,000.00Accounts payable+$16.47 MAccrued compensation and accrued liabilities: -$7,452,000.00Accrued liabilities−$7.45 MDeferred revenues: $241,000.00Unearned revenue+$241.00 KOperating lease liabilities: $149,000.00Operating lease liabilities+$149.00 KOther liabilities: -$1,835,000.00Other operating liabilities−$1.84 MIncome taxes receivable and payable, net: $857,000.00Income taxes, net+$857.00 KNet cash from operating activities: $123,027,000.00Operating cash+$123.03 MOperating adjustments reconciliation: $162,868,000.00Share repurchases: -$38,179,000.00Equity repurchases−$38.18 MRepayments of First Lien Credit Facility: -$50,000,000.00Long-term debt repaid−$50.00 MProceeds from issuance of common stock under share-based compensation plans: $4,334,000.00Employee stock plans & options+$4.33 MNet settlement of share-based compensation plan awards: -$1,318,000.00Stock award net settlement−$1.32 MCash dividends paid: -$79,000.00Cash dividends paid−$79.00 KNet cash used in financing activities: -$85,242,000.00. Cash required to fund net payments.Financing cash−$85.24 Mfinancing reconciliation: $89,576,000.00Capitalized software development costs: -$28,075,000.00Software development costs−$28.08 MPurchases of property and equipment: -$7,464,000.00PP&E purchases−$7.46 MOther investing activities: $2,028,000.00Other investing, net+$2.03 MNet cash used in investing activities: -$33,511,000.00. Cash required to fund net payments.Investing cash−$33.51 Minvesting reconciliation: $35,539,000.00Cash sources and uses: $363,111,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $240,084,000.00Beginning cash$240.08 MEnding cash: Cash, cash equivalents, and restricted cash: $238,010,000.00Ending cash$238.01 MExchange-rate effect: -$6,348,000.00FX effect−$6.35 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$115.56 MOperating cash − cash spent on PP&ECash flow / Net income6.45×Operating cash flow ÷ net incomeNet cash change−$2.07 MEnding cash − beginning cash
Chart details

First Advantage Corporation 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. 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
240,084,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
123,027,000 US dollars. Net cash provided.
Net income (loss)
19,082,000 US dollars
Depreciation and amortization
124,083,000 US dollars
Loss on extinguishment of debt
733,000 US dollars
Amortization of deferred financing costs
3,009,000 US dollars
Bad debt expense (recovery)
792,000 US dollars
Deferred taxes
negative 18,124,000 US dollars
Share-based compensation
9,670,000 US dollars
Loss on disposal and impairment of long-lived assets
6,864,000 US dollars
Change in fair value of interest rate swaps
negative 8,172,000 US dollars
Accounts receivable
negative 13,486,000 US dollars
Prepaid expenses and other assets
negative 9,854,000 US dollars
Accounts payable
16,470,000 US dollars
Accrued compensation and accrued liabilities
negative 7,452,000 US dollars
Deferred revenues
241,000 US dollars
Operating lease liabilities
149,000 US dollars
Other liabilities
negative 1,835,000 US dollars
Income taxes receivable and payable, net
857,000 US dollars
Investing activities
negative 33,511,000 US dollars. Net cash used.
Capitalized software development costs
negative 28,075,000 US dollars
Purchases of property and equipment
negative 7,464,000 US dollars
Other investing activities
2,028,000 US dollars
Financing activities
negative 85,242,000 US dollars. Net cash used.
Share repurchases
negative 38,179,000 US dollars
Repayments of First Lien Credit Facility
negative 50,000,000 US dollars
Proceeds from issuance of common stock under share-based compensation plans
4,334,000 US dollars
Net settlement of share-based compensation plan awards
negative 1,318,000 US dollars
Cash dividends paid
negative 79,000 US dollars
Operating adjustment reconciliation
162,868,000 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
89,576,000 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
35,539,000 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 6,348,000 US dollars
Ending cash on Jun 30, 2026
238,010,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
363,111,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 2,074,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
6.45×. 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
123,027,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
7,464,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
115,563,000 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 $103.95M 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: 123,027,000 US dollars minus 7,464,000 US dollars equals 115,563,000 US dollars.
First Advantage Corporation (FA) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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