# GENERAL MOTORS COMPANY (GM) FY2026 Q1 Statement of Cash Flows

- Company: GENERAL MOTORS COMPANY (GM)
- Period: 2026-01-01 to 2026-03-31
- Filing: Q1 FY2026 10-Q, filed 2026-04-28, accession number 0001467858-26-000035
- Page: https://plicit.ai/financials/gm/fy2026-q1-cash-flow
- Chart image: https://plicit.ai/charts/gm-fy2026-q1-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Dec 31, 2025**: 24,284,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 2,950,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. The filing's tagged operating lines do not add up to the operating total; this is the difference. It may combine inflows and outflows.
- **Depreciation and impairment of Equipment on operating leases, net**: 1,331,000,000 US dollars
- **Depreciation, amortization, and impairment charges on Property, net**: 1,699,000,000 US dollars
- **Foreign currency remeasurement and transaction (gains) losses**: negative 64,000,000 US dollars
- **Undistributed earnings of nonconsolidated affiliates, net**: negative 266,000,000 US dollars
- **Pension contributions and OPEB payments**: negative 231,000,000 US dollars
- **Pension and OPEB (income) expense, net**: 11,000,000 US dollars
- **Provision (benefit) for deferred taxes**: 222,000,000 US dollars
- **Change in other operating assets and liabilities**: negative 2,456,000,000 US dollars
- **Net income (loss)**: 2,705,000,000 US dollars
- **Remaining operating cash flows, net (calculated)**: negative 1,000,000 US dollars
- **Investing activities**: 632,000,000 US dollars. Net cash provided.
- **Expenditures for property**: negative 1,512,000,000 US dollars
- **Available-for-sale marketable securities, acquisitions**: negative 734,000,000 US dollars
- **Available-for-sale marketable securities, liquidations**: 2,845,000,000 US dollars
- **Purchases of finance receivables**: negative 8,407,000,000 US dollars
- **Principal collections and recoveries on finance receivables**: 9,100,000,000 US dollars
- **Purchases of leased vehicles**: negative 3,274,000,000 US dollars
- **Proceeds from termination of leased vehicles**: 2,520,000,000 US dollars
- **Other investing activities**: 94,000,000 US dollars
- **Financing activities**: negative 3,689,000,000 US dollars. Net cash used.
- **Payments to purchase common stock (Note 16)**: negative 800,000,000 US dollars
- **Issuance (redemption) of subsidiary stock (Note 16)**: 0 US dollars
- **Dividends paid**: negative 223,000,000 US dollars
- **Payments on debt (original maturities greater than three months)**: negative 10,813,000,000 US dollars
- **Proceeds from issuance of debt (original maturities greater than three months)**: 8,376,000,000 US dollars
- **Other financing activities**: negative 321,000,000 US dollars
- **Net increase (decrease) in short-term debt**: 92,000,000 US dollars
- **Operating adjustment reconciliation**: 3,263,000,000 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**: 12,157,000,000 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**: 14,559,000,000 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 113,000,000 US dollars
- **Difference in the filed cash totals (calculated)**: negative 1,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
- **Ending cash on Mar 31, 2026**: 24,063,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 27,866,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 221,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.09×. 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**: 2,950,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 1,512,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 1,438,000,000 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 $245.00M 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.
- The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals and exchange-rate effect do not add up to 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: 2,950,000,000 US dollars minus 1,512,000,000 US dollars equals 1,438,000,000 US dollars.
- The filer's reported cash figures differ by $1.00 M: its operating, investing and financing totals and exchange-rate effect do not add up to its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.