# GENERAL MOTORS COMPANY (GM) FY2026 YTD Q3 Statement of Cash Flows

- Company: GENERAL MOTORS COMPANY (GM)
- Period: 2026-01-01 to 2026-09-30
- Filing: Q3 FY2026 10-Q, filed 2026-10-20, accession number 0001467858-26-000059
- Page: https://plicit.ai/financials/gm/fy2026-ytd-q3-cash-flow
- Chart image: https://plicit.ai/charts/gm-fy2026-ytd-q3-cash-flow-sankey.png

## Chart details

Cash flows for Jan 1, 2026 through Sep 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Sep 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**: 24,284,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 16,620,000,000 US dollars. Net cash provided.
- **Depreciation and impairment of Equipment on operating leases, net**: 3,882,000,000 US dollars
- **Depreciation, amortization, and impairment charges on Property, net**: 5,126,000,000 US dollars
- **Foreign currency remeasurement and transaction (gains) losses**: negative 45,000,000 US dollars
- **Undistributed earnings of nonconsolidated affiliates, net**: negative 134,000,000 US dollars
- **Pension contributions and OPEB payments**: negative 619,000,000 US dollars
- **Pension and OPEB (income) expense, net**: 46,000,000 US dollars
- **Provision (benefit) for deferred taxes**: 931,000,000 US dollars
- **Change in other operating assets and liabilities**: negative 3,000,000 US dollars
- **Net income (loss)**: 7,436,000,000 US dollars
- **Investing activities**: negative 6,556,000,000 US dollars. Net cash used.
- **Expenditures for property**: negative 5,800,000,000 US dollars
- **Available-for-sale marketable securities, acquisitions**: negative 2,266,000,000 US dollars
- **Available-for-sale marketable securities, liquidations**: 4,361,000,000 US dollars
- **Purchases of finance receivables**: negative 28,505,000,000 US dollars
- **Principal collections and recoveries on finance receivables**: 26,676,000,000 US dollars
- **Purchases of leased vehicles**: negative 9,565,000,000 US dollars
- **Proceeds from termination of leased vehicles**: 8,267,000,000 US dollars
- **Other investing activities**: 276,000,000 US dollars
- **Proceeds from sale of finance receivables (Note 4)**: 0 US dollars
- **Financing activities**: negative 7,295,000,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the financing total. The filing's tagged financing lines do not add up to the financing total; this is the difference. It may combine inflows and outflows.
- **Payments to purchase common stock (Note 16)**: negative 5,301,000,000 US dollars
- **Issuance (redemption) of subsidiary stock (Note 16)**: 0 US dollars
- **Dividends paid**: negative 1,046,000,000 US dollars
- **Payments on debt (original maturities greater than three months)**: negative 34,710,000,000 US dollars
- **Proceeds from issuance of debt (original maturities greater than three months)**: 34,316,000,000 US dollars
- **Other financing activities**: negative 496,000,000 US dollars
- **Net increase (decrease) in short-term debt**: negative 59,000,000 US dollars
- **Remaining financing cash flows, net (calculated)**: 1,000,000 US dollars
- **Operating adjustment reconciliation**: 9,985,000,000 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 displayed reconciliation**: 41,612,000,000 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.
- **investing gross reconciliation**: 46,136,000,000 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 29,000,000 US dollars
- **Ending cash on Sep 30, 2026**: 27,024,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 40,904,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 2,740,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 2.24×. 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**: 16,620,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 5,800,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 10,820,000,000 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 $9.18B 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: 16,620,000,000 US dollars minus 5,800,000,000 US dollars equals 10,820,000,000 US dollars.