Five9, Inc. (FIVN) 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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Five9, 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: $3,367,000.00Stock-based compensation → Operating adjustments reconciliation: $32,980,000.00Amortization of deferred contract acquisition costs → Operating adjustments reconciliation: $24,506,000.00Depreciation and amortization → Operating adjustments reconciliation: $19,919,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $8,382,000.00Accounts payable → Operating adjustments reconciliation: $6,732,000.00Reduction in the carrying amount of right-of-use assets → Operating adjustments reconciliation: $5,411,000.00Accrued and other current liabilities → Operating adjustments reconciliation: $2,490,000.00Amortization of discount and issuance costs on convertible senior notes → Operating adjustments reconciliation: $913,000.00Other liabilities (including non-current portions of operating and finance lease liabilities) → Operating adjustments reconciliation: $634,000.00Provision for credit losses → Operating adjustments reconciliation: $235,000.00Other → Operating adjustments reconciliation: $228,000.00Interest on finance lease obligations → Operating adjustments reconciliation: $158,000.00Deferred taxes - excluding tax benefit from acquisition → Operating adjustments reconciliation: $127,000.00Operating adjustments reconciliation → Net cash from operating activities: $38,715,000.00Operating adjustments reconciliation → Deferred contract acquisition costs: $40,991,000.00Operating adjustments reconciliation → Deferred revenue: $10,334,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $6,006,000.00Operating adjustments reconciliation → Accounts receivable: $5,200,000.00Operating adjustments reconciliation → Accretion of discount on marketable investments: $1,061,000.00Operating adjustments reconciliation → Other assets: $408,000.00Proceeds from maturities of marketable investments → investing reconciliation: $65,743,000.00Proceeds from sales of marketable investments → investing reconciliation: $4,434,000.00investing reconciliation → Purchases of marketable investments: $85,584,000.00investing reconciliation → Purchases of property and equipment: $17,626,000.00investing reconciliation → Capitalization of internal-use software development costs: $9,263,000.00Net cash used in financing activities → financing reconciliation: $85,433,000.00Proceeds from sale of common stock under ESPP → financing reconciliation: $7,008,000.00financing reconciliation → Cash paid for repurchase of the Company's common stock: $89,999,000.00financing reconciliation → Payment of finance lease liabilities: $2,442,000.00Net cash used in investing activities → investing reconciliation: $42,296,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $275,073,000.00Net cash from operating activities → Cash sources and uses: $42,082,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $189,426,000.00Cash sources and uses → Net cash used in investing activities: $42,296,000.00Cash sources and uses → Net cash used in financing activities: $85,433,000.00Other: $228,000.00Other non-cash items+$228.00 KAccounts payable: $6,732,000.00Trade payables+$6.73 MAccretion of discount on marketable investments: -$1,061,000.00Investment discount & premium−$1.06 MAmortization of deferred contract acquisition costs: $24,506,000.00Contract cost amortization+$24.51 MProvision for credit losses: $235,000.00Credit loss provision+$235.00 KStock-based compensation: $32,980,000.00Stock-based compensation+$32.98 MAmortization of discount and issuance costs on convertible senior notes: $913,000.00Debt cost amortization+$913.00 KOther assets: -$408,000.00Other noncurrent assets−$408.00 KDeferred contract acquisition costs: -$40,991,000.00Deferred contract costs, net−$40.99 MInterest on finance lease obligations: $158,000.00Accretion expense+$158.00 KPrepaid expenses and other current assets: -$6,006,000.00Prepaid & other assets−$6.01 MReduction in the carrying amount of right-of-use assets: $5,411,000.00Operating lease amortization+$5.41 MNet income: $3,367,000.00Net income+$3.37 MAccounts receivable: -$5,200,000.00Accounts receivable−$5.20 MDeferred revenue: -$10,334,000.00Deferred revenue−$10.33 MDepreciation and amortization: $19,919,000.00Depreciation & amortization+$19.92 MAccrued and other current liabilities: $2,490,000.00Other current liabilities+$2.49 MOther liabilities (including non-current portions of operating and finance lease liabilities): $634,000.00Other noncurrent liabilities+$634.00 KDeferred taxes - excluding tax benefit from acquisition: $127,000.00Deferred taxes, ex. acquisition+$127.00 KRemaining operating cash flows, net (calculated): $8,382,000.00Remaining operating (calculated)+$8.38 MNet cash from operating activities: $42,082,000.00Operating cash+$42.08 MOperating adjustments reconciliation: $102,715,000.00Repayment of outstanding 2025 convertible senior notes at maturity: $0.00Proceeds from exercise of common stock options: $0.00Proceeds from sale of common stock under ESPP: $7,008,000.00Stock plan proceeds+$7.01 MCash paid for repurchase of the Company's common stock: -$89,999,000.00Common stock repurchases−$90.00 MPrincipal repayment on financing liability: $0.00Payment of finance lease liabilities: -$2,442,000.00Finance lease payments−$2.44 MNet cash used in financing activities: -$85,433,000.00. Cash required to fund net payments.Financing cash−$85.43 Mfinancing reconciliation: $92,441,000.00Purchases of marketable investments: -$85,584,000.00AFS securities purchases−$85.58 MCapitalization of internal-use software development costs: -$9,263,000.00Software development costs−$9.26 MProceeds from sales of marketable investments: $4,434,000.00AFS securities sales+$4.43 MPurchases of property and equipment: -$17,626,000.00PP&E purchases−$17.63 MProceeds from maturities of marketable investments: $65,743,000.00AFS securities maturities+$65.74 MNet cash used in investing activities: -$42,296,000.00. Cash required to fund net payments.Investing cash−$42.30 Minvesting reconciliation: $112,473,000.00Cash sources and uses: $317,155,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $275,073,000.00Beginning cash$275.07 MEnding cash: Cash, cash equivalents, and restricted cash: $189,426,000.00Ending cash$189.43 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$24.46 MOperating cash − cash spent on PP&ECash flow / Net income12.50×Operating cash flow ÷ net incomeNet cash change−$85.65 MEnding cash − beginning cash
Chart details

Five9, 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
275,073,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
42,082,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating 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 (Impairment charge of long-lived assets), so Impairment charges of long-lived assets cannot be separated for this quarter. It may combine inflows and outflows.
Net income
3,367,000 US dollars
Other
228,000 US dollars
Accounts payable
6,732,000 US dollars
Accretion of discount on marketable investments
negative 1,061,000 US dollars
Amortization of deferred contract acquisition costs
24,506,000 US dollars
Provision for credit losses
235,000 US dollars
Stock-based compensation
32,980,000 US dollars
Amortization of discount and issuance costs on convertible senior notes
913,000 US dollars
Other assets
negative 408,000 US dollars
Deferred contract acquisition costs
negative 40,991,000 US dollars
Interest on finance lease obligations
158,000 US dollars
Prepaid expenses and other current assets
negative 6,006,000 US dollars
Reduction in the carrying amount of right-of-use assets
5,411,000 US dollars
Accounts receivable
negative 5,200,000 US dollars
Deferred revenue
negative 10,334,000 US dollars
Depreciation and amortization
19,919,000 US dollars
Accrued and other current liabilities
2,490,000 US dollars
Other liabilities (including non-current portions of operating and finance lease liabilities)
634,000 US dollars
Deferred taxes - excluding tax benefit from acquisition
127,000 US dollars
Remaining operating cash flows, net (calculated)
8,382,000 US dollars
Investing activities
negative 42,296,000 US dollars. Net cash used.
Purchases of marketable investments
negative 85,584,000 US dollars
Capitalization of internal-use software development costs
negative 9,263,000 US dollars
Proceeds from sales of marketable investments
4,434,000 US dollars
Purchases of property and equipment
negative 17,626,000 US dollars
Proceeds from maturities of marketable investments
65,743,000 US dollars
Financing activities
negative 85,433,000 US dollars. Net cash used.
Repayment of outstanding 2025 convertible senior notes at maturity
0 US dollars
Proceeds from exercise of common stock options
0 US dollars
Proceeds from sale of common stock under ESPP
7,008,000 US dollars
Cash paid for repurchase of the Company's common stock
negative 89,999,000 US dollars
Principal repayment on financing liability
0 US dollars
Payment of finance lease liabilities
negative 2,442,000 US dollars
Operating adjustment reconciliation
102,715,000 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.
financing gross reconciliation
92,441,000 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
112,473,000 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
0 US dollars
Ending cash on Jun 30, 2026
189,426,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
317,155,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 85,647,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
12.50×. 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
42,082,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
17,626,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
24,456,000 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 $38.72M 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: 42,082,000 US dollars minus 17,626,000 US dollars equals 24,456,000 US dollars.
Five9, Inc. (FIVN) FY2026 Q2 Statement of Cash Flows Sankey chart
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