GLAUKOS Corp (GKOS) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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GLAUKOS Corp cash flow reconciliation, Jan 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. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. 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.Stock-based compensation → operating reconciliation: $48,009,000.00Amortization of intangible assets → operating reconciliation: $14,765,000.00Depreciation → operating reconciliation: $5,902,000.00Inventory → operating reconciliation: $2,385,000.00Amortization of right-of-use lease assets → operating reconciliation: $2,357,000.00Accounts payable and accrued liabilities → operating reconciliation: $2,195,000.00Unrealized foreign currency loss → operating reconciliation: $1,610,000.00Provision for excess and obsolete inventory → operating reconciliation: $1,234,000.00Allowance for doubtful accounts → operating reconciliation: $986,000.00Other liabilities → operating reconciliation: $694,000.00Loss on disposal of fixed assets → operating reconciliation: $246,000.00operating reconciliation → Net cash from operating activities: $2,297,000.00operating reconciliation → Net loss: $38,160,000.00operating reconciliation → Accounts receivable: $31,912,000.00operating reconciliation → Prepaid expenses and other current assets: $7,401,000.00operating reconciliation → Amortization of premium on short-term investments: $320,000.00operating reconciliation → Other assets: $293,000.00Proceeds from exercise of stock options → financing reconciliation: $23,431,000.00Proceeds from share purchases under Employee Stock Purchase Plan → financing reconciliation: $2,381,000.00financing reconciliation → Net cash from financing activities: $16,760,000.00financing reconciliation → Payment of employee taxes related to vested restricted stock units: $8,412,000.00financing reconciliation → Principal paid on finance lease: $640,000.00Proceeds from sales and maturities of short-term investments → investing reconciliation: $82,629,000.00investing reconciliation → Net cash from investing activities: $5,198,000.00investing reconciliation → Purchases of short-term investments: $66,847,000.00investing reconciliation → Purchases of property and equipment: $6,697,000.00investing reconciliation → Investment in company-owned life insurance: $3,887,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $94,647,000.00Net cash from operating activities → Cash sources and uses: $2,297,000.00Net cash from financing activities → Cash sources and uses: $16,760,000.00Net cash from investing activities → Cash sources and uses: $5,198,000.00Cash sources and uses → Exchange-rate effect: $1,302,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $117,600,000.00Net loss: -$38,160,000.00Net loss−$38.16 MDepreciation: $5,902,000.00Depreciation expense+$5.90 MAmortization of right-of-use lease assets: $2,357,000.00Operating lease amortization+$2.36 MAmortization of intangible assets: $14,765,000.00Intangible amortization+$14.77 MDeferred income tax benefit: $0.00Loss on disposal of fixed assets: $246,000.00PP&E disposal gain & loss+$246.00 KStock-based compensation: $48,009,000.00Stock-based compensation+$48.01 MUnrealized foreign currency loss: $1,610,000.00Unrealized FX gain & loss+$1.61 MAmortization of premium on short-term investments: -$320,000.00Investment premium amort.−$320.00 KAccounts receivable: -$31,912,000.00Accounts receivable−$31.91 MInventory: $2,385,000.00Inventories+$2.39 MPrepaid expenses and other current assets: -$7,401,000.00Prepaid & other current assets−$7.40 MAccounts payable and accrued liabilities: $2,195,000.00Payables & accrued liabilities+$2.20 MOther assets: -$293,000.00Other noncurrent assets−$293.00 KProvision for excess and obsolete inventory: $1,234,000.00Excess & obsolete inventory+$1.23 MOther liabilities: $694,000.00Other liabilities+$694.00 KAllowance for doubtful accounts: $986,000.00Credit loss provision+$986.00 KNet cash from operating activities: $2,297,000.00Operating cash+$2.30 Moperating reconciliation: $80,383,000.00Proceeds from exercise of stock options: $23,431,000.00Stock option exercises+$23.43 MProceeds from share purchases under Employee Stock Purchase Plan: $2,381,000.00Employee stock plan proceeds+$2.38 MPayment of employee taxes related to vested restricted stock units: -$8,412,000.00Stock-award tax withholding−$8.41 MPrincipal paid on finance lease: -$640,000.00Finance lease payments−$640.00 KNet cash from financing activities: $16,760,000.00Financing cash+$16.76 Mfinancing reconciliation: $25,812,000.00Cash paid for acquisitions, net of cash acquired: $0.00Purchase of real estate property: $0.00Investment in company-owned life insurance: -$3,887,000.00Company-owned life insurance−$3.89 MPurchases of property and equipment: -$6,697,000.00PP&E purchases−$6.70 MProceeds from sales and maturities of short-term investments: $82,629,000.00Marketable securities proceeds+$82.63 MPurchases of short-term investments: -$66,847,000.00Marketable securities purchases−$66.85 MOther investing activities: $0.00Net cash from investing activities: $5,198,000.00Investing cash+$5.20 Minvesting reconciliation: $82,629,000.00Cash sources and uses: $118,902,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $94,647,000.00Beginning cash$94.65 MEnding cash: Cash, cash equivalents, and restricted cash: $117,600,000.00Ending cash$117.60 MExchange-rate effect: -$1,302,000.00FX effect−$1.30 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$38.16M + net operating adjustments $40.46M = operating cash +$2.30MFree cash flow−$4.40 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$22.95 MEnding cash − beginning cash
Chart details

GLAUKOS Corp cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

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
94,647,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
2,297,000 US dollars. Net cash provided.
Net loss
negative 38,160,000 US dollars
Depreciation
5,902,000 US dollars
Amortization of right-of-use lease assets
2,357,000 US dollars
Amortization of intangible assets
14,765,000 US dollars
Deferred income tax benefit
0 US dollars
Loss on disposal of fixed assets
246,000 US dollars
Stock-based compensation
48,009,000 US dollars
Unrealized foreign currency loss
1,610,000 US dollars
Amortization of premium on short-term investments
negative 320,000 US dollars
Accounts receivable
negative 31,912,000 US dollars
Inventory
2,385,000 US dollars
Prepaid expenses and other current assets
negative 7,401,000 US dollars
Accounts payable and accrued liabilities
2,195,000 US dollars
Other assets
negative 293,000 US dollars
Provision for excess and obsolete inventory
1,234,000 US dollars
Other liabilities
694,000 US dollars
Allowance for doubtful accounts
986,000 US dollars
Investing activities
5,198,000 US dollars. Net cash provided.
Cash paid for acquisitions, net of cash acquired
0 US dollars
Purchase of real estate property
0 US dollars
Investment in company-owned life insurance
negative 3,887,000 US dollars
Purchases of property and equipment
negative 6,697,000 US dollars
Proceeds from sales and maturities of short-term investments
82,629,000 US dollars
Purchases of short-term investments
negative 66,847,000 US dollars
Other investing activities
0 US dollars
Financing activities
16,760,000 US dollars. Net cash provided.
Proceeds from exercise of stock options
23,431,000 US dollars
Proceeds from share purchases under Employee Stock Purchase Plan
2,381,000 US dollars
Payment of employee taxes related to vested restricted stock units
negative 8,412,000 US dollars
Principal paid on finance lease
negative 640,000 US dollars
Operating adjustment reconciliation
80,383,000 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
25,812,000 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
82,629,000 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 1,302,000 US dollars
Ending cash on Jun 30, 2026
117,600,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
118,902,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
22,953,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
2,297,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
6,697,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 4,400,000 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 loss −$38.16M + net operating adjustments $40.46M = operating cash +$2.30M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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: 2,297,000 US dollars minus 6,697,000 US dollars equals negative 4,400,000 US dollars.
GLAUKOS Corp (GKOS) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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