FISERV, INC. (FISV) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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FISERV, INC. cash flow reconciliation, Apr 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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: $630,000,000.00Depreciation and other amortization → Operating adjustments reconciliation: $542,000,000.00Amortization of acquisition-related intangible assets → Operating adjustments reconciliation: $315,000,000.00Accounts payable and other liabilities → Operating adjustments reconciliation: $140,000,000.00Share-based compensation → Operating adjustments reconciliation: $117,000,000.00Proceeds from repayments and sales of merchant cash advances, originally classified as held for sale → Operating adjustments reconciliation: $37,000,000.00Non-cash foreign currency exchange losses → Operating adjustments reconciliation: $30,000,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $19,000,000.00Amortization of financing costs and debt discounts → Operating adjustments reconciliation: $13,000,000.00Distributions from unconsolidated affiliates → Operating adjustments reconciliation: $11,000,000.00Contract liabilities → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $853,000,000.00Operating adjustments reconciliation → Net gain on early debt extinguishment: $130,000,000.00Operating adjustments reconciliation → Deferred income taxes: $112,000,000.00Operating adjustments reconciliation → Contract costs: $55,000,000.00Operating adjustments reconciliation → Originations of merchant cash advances, held for sale: $37,000,000.00Operating adjustments reconciliation → (Income) loss from investments in unconsolidated affiliates: $11,000,000.00Operating adjustments reconciliation → Other operating activities: $11,000,000.00Operating adjustments reconciliation → Trade accounts receivable: $11,000,000.00Operating adjustments reconciliation → Net gain on sale of assets: $6,000,000.00Remaining investing cash flows, net (calculated) → investing reconciliation: $384,000,000.00Settlement anticipation cash advances, net → investing reconciliation: $125,000,000.00Other investing activities → investing reconciliation: $8,000,000.00Proceeds from sale of investments → investing reconciliation: $7,000,000.00Distributions from unconsolidated affiliates → investing reconciliation: $4,000,000.00investing reconciliation → Capital expenditures, including capitalized software and other intangibles: $498,000,000.00investing reconciliation → Merchant cash advances, including Clover Capital program: $275,000,000.00investing reconciliation → Purchases of investments: $13,000,000.00Net cash used in financing activities → financing reconciliation: $1,460,000,000.00Debt proceeds → financing reconciliation: $1,688,000,000.00Proceeds from issuance of treasury stock → financing reconciliation: $10,000,000.00financing reconciliation → Debt repayments, including redemption and other costs: $2,129,000,000.00financing reconciliation → Net (repayments of) borrowings from commercial paper and short-term borrowings: $815,000,000.00financing reconciliation → Purchases of treasury stock, including employee shares withheld for tax obligations: $153,000,000.00financing reconciliation → Settlement activity, net: $59,000,000.00financing reconciliation → Payments of debt financing costs: $2,000,000.00Net cash used in investing activities → investing reconciliation: $258,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,250,000,000.00Net cash from operating activities → Cash sources and uses: $1,483,000,000.00Cash sources and uses → Exchange-rate effect: $12,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,003,000,000.00Cash sources and uses → Net cash used in investing activities: $258,000,000.00Cash sources and uses → Net cash used in financing activities: $1,460,000,000.00Net income: $630,000,000.00Net income+$630.00 MDepreciation and other amortization: $542,000,000.00Other D&A+$542.00 MAmortization of acquisition-related intangible assets: $315,000,000.00Acquired intangible amort.+$315.00 MAmortization of financing costs and debt discounts: $13,000,000.00Financing cost & discount amort.+$13.00 MShare-based compensation: $117,000,000.00Stock-based compensation+$117.00 MDeferred income taxes: -$112,000,000.00Deferred income taxes−$112.00 MNet gain on sale of assets: -$6,000,000.00Asset disposal gain & loss−$6.00 MNet gain on early debt extinguishment: -$130,000,000.00Early debt extinguishment gain−$130.00 M(Income) loss from investments in unconsolidated affiliates: -$11,000,000.00Equity-method results−$11.00 MOriginations of merchant cash advances, held for sale: -$37,000,000.00Merchant advance originations−$37.00 MProceeds from repayments and sales of merchant cash advances, originally classified as held for sale: $37,000,000.00Held-for-sale advance proceeds+$37.00 MDistributions from unconsolidated affiliates: $11,000,000.00Equity-method distributions+$11.00 MNon-cash foreign currency exchange losses: $30,000,000.00Realized FX gain & loss+$30.00 MOther operating activities: -$11,000,000.00Other operating, net−$11.00 MTrade accounts receivable: -$11,000,000.00Accounts receivable−$11.00 MPrepaid expenses and other assets: $19,000,000.00Prepaid & other assets+$19.00 MContract costs: -$55,000,000.00Contract assets−$55.00 MAccounts payable and other liabilities: $140,000,000.00Payables & accrued liabilities+$140.00 MContract liabilities: $2,000,000.00Deferred revenue+$2.00 MNet cash from operating activities: $1,483,000,000.00Operating cash+$1.48 BOperating adjustments reconciliation: $1,226,000,000.00Debt proceeds: $1,688,000,000.00Long-term debt issued+$1.69 BDebt repayments, including redemption and other costs: -$2,129,000,000.00Debt & capital securities repaid−$2.13 BNet (repayments of) borrowings from commercial paper and short-term borrowings: -$815,000,000.00Short-term debt, net−$815.00 MPayments of debt financing costs: -$2,000,000.00Financing costs paid−$2.00 MProceeds from issuance of treasury stock: $10,000,000.00Equity issued+$10.00 MPurchases of treasury stock, including employee shares withheld for tax obligations: -$153,000,000.00Treasury stock & tax withholding−$153.00 MSettlement activity, net: -$59,000,000.00Settlement activity, net−$59.00 MPayment to acquire noncontrolling interest of consolidated subsidiary: $0.00Other financing activities: $0.00Net cash used in financing activities: -$1,460,000,000.00. Cash required to fund net payments.Financing cash−$1.46 Bfinancing reconciliation: $3,158,000,000.00Capital expenditures, including capitalized software and other intangibles: -$498,000,000.00PP&E purchases−$498.00 MProceeds from sale of assets: $0.00Merchant cash advances, including Clover Capital program: -$275,000,000.00Merchant cash advances, Clover−$275.00 MSettlement anticipation cash advances, net: $125,000,000.00Anticipation cash advances, net+$125.00 MPayments for acquisition of businesses, net of cash acquired: -$0.00Distributions from unconsolidated affiliates: $4,000,000.00Equity-method return of capital+$4.00 MPurchases of investments: -$13,000,000.00Investment purchases−$13.00 MProceeds from sale of investments: $7,000,000.00Equity securities sales+$7.00 MOther investing activities: $8,000,000.00Other investing, net+$8.00 MRemaining investing cash flows, net (calculated): $384,000,000.00Remaining investing (calculated)+$384.00 MNet cash used in investing activities: -$258,000,000.00. Cash required to fund net payments.Investing cash−$258.00 Minvesting reconciliation: $786,000,000.00Cash sources and uses: $3,733,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,250,000,000.00Beginning cash$2.25 BEnding cash: Cash, cash equivalents, and restricted cash: $2,003,000,000.00Ending cash$2.00 BExchange-rate effect: -$12,000,000.00FX effect−$12.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$985.00 MOperating cash − cash spent on PP&ECash flow / Net income2.35×Operating cash flow ÷ net incomeNet cash change−$247.00 MEnding cash − beginning cash
Chart details

FISERV, INC. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. 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 Mar 31, 2026
2,250,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
1,483,000,000 US dollars. Net cash provided.
Net income
630,000,000 US dollars
Depreciation and other amortization
542,000,000 US dollars
Amortization of acquisition-related intangible assets
315,000,000 US dollars
Amortization of financing costs and debt discounts
13,000,000 US dollars
Share-based compensation
117,000,000 US dollars
Deferred income taxes
negative 112,000,000 US dollars
Net gain on sale of assets
negative 6,000,000 US dollars
Net gain on early debt extinguishment
negative 130,000,000 US dollars
(Income) loss from investments in unconsolidated affiliates
negative 11,000,000 US dollars
Originations of merchant cash advances, held for sale
negative 37,000,000 US dollars
Proceeds from repayments and sales of merchant cash advances, originally classified as held for sale
37,000,000 US dollars
Distributions from unconsolidated affiliates
11,000,000 US dollars
Non-cash foreign currency exchange losses
30,000,000 US dollars
Other operating activities
negative 11,000,000 US dollars
Trade accounts receivable
negative 11,000,000 US dollars
Prepaid expenses and other assets
19,000,000 US dollars
Contract costs
negative 55,000,000 US dollars
Accounts payable and other liabilities
140,000,000 US dollars
Contract liabilities
2,000,000 US dollars
Investing activities
negative 258,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Repayment of merchant cash advances, including Clover Capital program), so Repayments and sales of merchant cash advances, including Clover Capital program cannot be separated for this quarter. It may combine inflows and outflows.
Capital expenditures, including capitalized software and other intangibles
negative 498,000,000 US dollars
Proceeds from sale of assets
0 US dollars
Merchant cash advances, including Clover Capital program
negative 275,000,000 US dollars
Settlement anticipation cash advances, net
125,000,000 US dollars
Payments for acquisition of businesses, net of cash acquired
0 US dollars
Distributions from unconsolidated affiliates
4,000,000 US dollars
Purchases of investments
negative 13,000,000 US dollars
Proceeds from sale of investments
7,000,000 US dollars
Other investing activities
8,000,000 US dollars
Remaining investing cash flows, net (calculated)
384,000,000 US dollars
Financing activities
negative 1,460,000,000 US dollars. Net cash used.
Debt proceeds
1,688,000,000 US dollars
Debt repayments, including redemption and other costs
negative 2,129,000,000 US dollars
Net (repayments of) borrowings from commercial paper and short-term borrowings
negative 815,000,000 US dollars
Payments of debt financing costs
negative 2,000,000 US dollars
Proceeds from issuance of treasury stock
10,000,000 US dollars
Purchases of treasury stock, including employee shares withheld for tax obligations
negative 153,000,000 US dollars
Settlement activity, net
negative 59,000,000 US dollars
Payment to acquire noncontrolling interest of consolidated subsidiary
0 US dollars
Other financing activities
0 US dollars
Operating adjustment reconciliation
1,226,000,000 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
3,158,000,000 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 displayed reconciliation
786,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
Exchange-rate effect
negative 12,000,000 US dollars
Ending cash on Jun 30, 2026
2,003,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
3,733,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 247,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.35×. 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
1,483,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
498,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
985,000,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $853.00M 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: 1,483,000,000 US dollars minus 498,000,000 US dollars equals 985,000,000 US dollars.
FISERV, INC. (FISV) FY2026 Q2 Statement of Cash Flows Sankey chart
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