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

- Company: FISERV, INC. (FISV)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0000798354-26-000031
- Page: https://plicit.ai/financials/fisv/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/fisv-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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**: 2,802,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 2,082,000,000 US dollars. Net cash provided.
- **Net income**: 1,203,000,000 US dollars
- **Depreciation and other amortization**: 1,050,000,000 US dollars
- **Amortization of acquisition-related intangible assets**: 626,000,000 US dollars
- **Amortization of financing costs and debt discounts**: 25,000,000 US dollars
- **Share-based compensation**: 235,000,000 US dollars
- **Deferred income taxes**: negative 170,000,000 US dollars
- **Net gain on sale of assets**: negative 89,000,000 US dollars
- **Net gain on early debt extinguishment**: negative 130,000,000 US dollars
- **(Income) loss from investments in unconsolidated affiliates**: negative 15,000,000 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**: 19,000,000 US dollars
- **Non-cash foreign currency exchange losses**: 9,000,000 US dollars
- **Other operating activities**: 4,000,000 US dollars
- **Trade accounts receivable**: 97,000,000 US dollars
- **Prepaid expenses and other assets**: negative 156,000,000 US dollars
- **Contract costs**: negative 129,000,000 US dollars
- **Accounts payable and other liabilities**: negative 466,000,000 US dollars
- **Contract liabilities**: negative 31,000,000 US dollars
- **Investing activities**: negative 459,000,000 US dollars. Net cash used.
- **Capital expenditures, including capitalized software and other intangibles**: negative 956,000,000 US dollars
- **Proceeds from sale of assets**: 187,000,000 US dollars
- **Merchant cash advances, including Clover Capital program**: negative 566,000,000 US dollars
- **Repayments and sales of merchant cash advances, including Clover Capital program**: 678,000,000 US dollars
- **Settlement anticipation cash advances, net**: 188,000,000 US dollars
- **Payments for acquisition of businesses, net of cash acquired**: 0 US dollars
- **Distributions from unconsolidated affiliates**: 8,000,000 US dollars
- **Purchases of investments**: negative 16,000,000 US dollars
- **Proceeds from sale of investments**: 15,000,000 US dollars
- **Other investing activities**: 3,000,000 US dollars
- **Financing activities**: negative 2,383,000,000 US dollars. Net cash used.
- **Debt proceeds**: 2,097,000,000 US dollars
- **Debt repayments, including redemption and other costs**: negative 2,762,000,000 US dollars
- **Net (repayments of) borrowings from commercial paper and short-term borrowings**: negative 708,000,000 US dollars
- **Payments of debt financing costs**: negative 2,000,000 US dollars
- **Proceeds from issuance of treasury stock**: 22,000,000 US dollars
- **Purchases of treasury stock, including employee shares withheld for tax obligations**: negative 393,000,000 US dollars
- **Settlement activity, net**: negative 637,000,000 US dollars
- **Payment to acquire noncontrolling interest of consolidated subsidiary**: 0 US dollars
- **Other financing activities**: 0 US dollars
- **Operating adjustment reconciliation**: 2,102,000,000 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**: 4,502,000,000 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 gross reconciliation**: 1,538,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: negative 39,000,000 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**: 4,884,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 799,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.73×. 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**: 2,082,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 956,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 1,126,000,000 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 $879.00M 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: 2,082,000,000 US dollars minus 956,000,000 US dollars equals 1,126,000,000 US dollars.