GENPACT LIMITED (G) FY2026 Q2 Statement of Cash Flows
2026-04-01 to 2026-06-30
Statement of Cash Flows
2026-04-01 to 2026-06-30
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Chart details
GENPACT LIMITED 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, including disposal groups and discontinued operations. 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
- 578,079,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Operating activities
- 72,443,000 US dollars. Net cash provided.
- Net income
- 145,737,000 US dollars
- Depreciation and amortization
- 17,267,000 US dollars
- Amortization of debt issuance costs
- 644,000 US dollars
- Amortization of acquired intangible assets
- 3,287,000 US dollars
- Allowance for credit losses (refer to Note 4)
- 4,691,000 US dollars
- Unrealized (gain)/loss on revaluation of foreign currency assets/liabilities
- 4,186,000 US dollars
- Stock-based compensation expense
- 26,359,000 US dollars
- Deferred tax (benefit) expense
- negative 9,212,000 US dollars
- Others, net
- 164,000 US dollars
- Increase in accounts receivable
- negative 146,317,000 US dollars
- Increase in prepaid expenses, other current assets, contract cost assets, operating lease right-of-use assets and other assets
- negative 65,897,000 US dollars
- Increase (Decrease) in accounts payable
- negative 10,157,000 US dollars
- Decrease in accrued expenses, other current liabilities, operating leases liabilities and other liabilities
- 92,873,000 US dollars
- Increase in income taxes payable
- 8,818,000 US dollars
- Investing activities
- 331,215,000 US dollars. Net cash provided.
- Purchase of property, plant and equipment
- negative 13,925,000 US dollars
- Payment for internally generated intangible assets (including intangibles under development)
- negative 8,577,000 US dollars
- Payment for business acquisitions, net of cash acquired
- 0 US dollars
- Proceeds from sale of property, plant and equipment
- 3,717,000 US dollars
- Proceeds from maturity of short term investments
- 350,000,000 US dollars
- Financing activities
- negative 440,946,000 US dollars. Net cash used.
- Repayment of finance lease obligations
- negative 1,403,000 US dollars
- Payment of debt issuance and refinancing costs
- 0 US dollars
- Repayment of long-term debt
- negative 356,625,000 US dollars
- Proceeds from short-term borrowings
- 0 US dollars
- Proceeds from issuance of common shares under stock-based compensation plans
- 2,300,000 US dollars
- Payment for net settlement of stock-based awards
- negative 3,651,000 US dollars
- Dividend paid
- negative 31,552,000 US dollars
- Payment for stock repurchased and retired (including expenses related to stock repurchased)
- negative 50,015,000 US dollars
- Payment of earn-out consideration
- 0 US dollars
- Operating adjustment reconciliation
- 231,583,000 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
- 443,246,000 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
- 353,717,000 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
- Difference in the filed cash totals (calculated)
- negative 23,404,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
- Ending cash on Jun 30, 2026
- 517,387,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- Cash sources and uses
- 981,737,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 60,692,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.50×. 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
- 72,443,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 13,925,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 58,518,000 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 exceeds operating cash. The diagram allocates $72.44M of net income directly to operating cash and $73.29M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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.
- The filer's reported cash figures differ by $23.40 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 72,443,000 US dollars minus 13,925,000 US dollars equals 58,518,000 US dollars.
- The filer's reported cash figures differ by $23.40 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
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