# SHIFT4 PAYMENTS, INC. (FOUR) FY2026 YTD Q2 Statement of Cash Flows - Company: SHIFT4 PAYMENTS, INC. (FOUR) - Period: 2026-01-01 to 2026-06-30 - Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001794669-26-000045 - Page: https://plicit.ai/financials/four/fy2026-ytd-q2-cash-flow - Chart image: https://plicit.ai/charts/four-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**: 1,185,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash - **Operating activities**: 197,000,000 US dollars. Net cash provided. - **Net income**: 36,000,000 US dollars - **Depreciation and amortization**: 274,000,000 US dollars - **Equity-based compensation expense**: 47,000,000 US dollars - **Revaluation of contingent liabilities**: 0 US dollars - **Gain on investments in securities**: negative 2,000,000 US dollars - **Change in TRA liability**: 0 US dollars - **Amortization of capitalized financing costs, net of premium accretion**: 5,000,000 US dollars - **Loss on extinguishment of debt**: 0 US dollars - **Provision for bad debts**: 13,000,000 US dollars - **Deferred income taxes**: negative 21,000,000 US dollars - **Unrealized foreign exchange losses (gains)**: negative 3,000,000 US dollars - **Accounts receivable**: negative 76,000,000 US dollars - **Prepaid expenses and other assets**: negative 30,000,000 US dollars - **Capitalized customer acquisition costs**: negative 32,000,000 US dollars - **Accounts payable**: negative 44,000,000 US dollars - **Accrued expenses and other liabilities**: 30,000,000 US dollars - **Payments on contingent liabilities in excess of initial fair value**: 0 US dollars - **Investing activities**: negative 89,000,000 US dollars. Net cash used. - **Acquisitions, net of cash acquired**: 71,000,000 US dollars - **Acquisition of equipment to be leased**: negative 68,000,000 US dollars - **Capitalized software development costs**: negative 60,000,000 US dollars - **Acquisition of property and equipment**: negative 12,000,000 US dollars - **Deposits with sponsor bank, net**: negative 17,000,000 US dollars - **Residual commission buyouts**: negative 3,000,000 US dollars - **Investments in securities**: 0 US dollars - **Proceeds from sale of investments in securities**: 0 US dollars - **Financing activities**: negative 518,000,000 US dollars. Net cash used. - **Proceeds from long-term debt**: 0 US dollars - **Proceeds from preferred stock**: 0 US dollars - **Repayment of debt**: negative 2,000,000 US dollars - **Deferred financing costs**: negative 3,000,000 US dollars - **Settlement line of credit**: 17,000,000 US dollars - **Settlement activity, net**: 0 US dollars - **Acquisition of noncontrolling interests**: negative 6,000,000 US dollars - **Repurchases of Class A common stock**: negative 321,000,000 US dollars - **Payments for withholding tax related to vesting of restricted stock units**: negative 10,000,000 US dollars - **Payments of preferred dividends**: negative 31,000,000 US dollars - **Payments on contingent liabilities**: 0 US dollars - **Distributions to noncontrolling interests**: negative 141,000,000 US dollars - **TRA liability payments and other financing activities**: negative 21,000,000 US dollars - **Operating adjustment reconciliation**: 369,000,000 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**: 535,000,000 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**: 160,000,000 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 14,000,000 US dollars - **Ending cash on Jun 30, 2026**: 761,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash - **Cash sources and uses**: 1,382,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash. - **Net cash change**: negative 424,000,000 US dollars. Ending cash minus beginning cash. - **Cash flow / Net income**: 5.47×. 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**: 197,000,000 US dollars. Operating cash flow used in the free cash flow calculation. - **Cash purchases of property, plant and equipment**: 12,000,000 US dollars. These cash purchases are already included in investing activities above. - **Free cash flow**: 185,000,000 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 $161.00M 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: 197,000,000 US dollars minus 12,000,000 US dollars equals 185,000,000 US dollars.