Group 1 Automotive, Inc (GPI) 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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Group 1 Automotive, Inc 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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.Net income → Net cash from operating activities: $155,000,000.00Net income → Operating adjustments reconciliation: $78,500,000.00Depreciation and amortization → Operating adjustments reconciliation: $62,100,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $26,600,000.00Contracts-in-transit and vehicle receivables → Operating adjustments reconciliation: $24,700,000.00Accounts and notes receivable → Operating adjustments reconciliation: $22,500,000.00Stock-based compensation → Operating adjustments reconciliation: $18,800,000.00Change in operating lease assets → Operating adjustments reconciliation: $15,300,000.00Asset impairments → Operating adjustments reconciliation: $3,500,000.00Amortization of debt discount and issuance costs → Operating adjustments reconciliation: $2,700,000.00Other → Operating adjustments reconciliation: $100,000.00Operating adjustments reconciliation → Accounts payable and accrued expenses: $72,300,000.00Operating adjustments reconciliation → Inventories: $68,000,000.00Operating adjustments reconciliation → Floorplan notes payable — manufacturer affiliates: $54,300,000.00Operating adjustments reconciliation → Gain on disposition of assets: $40,300,000.00Operating adjustments reconciliation → Operating lease liabilities: $15,100,000.00Operating adjustments reconciliation → Deferred revenues: $2,200,000.00Operating adjustments reconciliation → Deferred income taxes: $1,900,000.00Operating adjustments reconciliation → Unrealized (gain) loss on derivative instruments: $600,000.00Operating adjustments reconciliation → Remaining operating cash flows, net (calculated): $100,000.00Proceeds from disposition of franchises, property and equipment → investing reconciliation: $370,200,000.00investing reconciliation → Net cash from investing activities: $22,200,000.00investing reconciliation → Cash paid for acquisitions, net, including repayment of sellers’ floorplan notes payable of $11.3 and $26.8, respectively: $219,600,000.00investing reconciliation → Purchases of property and equipment: $126,800,000.00investing reconciliation → Other: $1,600,000.00Net cash used in financing activities → financing reconciliation: $44,600,000.00Borrowings on credit facility — floorplan line and other → financing reconciliation: $8,675,700,000.00Borrowings on credit facility — acquisition line → financing reconciliation: $833,600,000.00Borrowings on other debt → financing reconciliation: $53,400,000.00Proceeds from employee stock purchase plan → financing reconciliation: $15,000,000.00financing reconciliation → Repayments on credit facility — floorplan line and other: $8,352,400,000.00financing reconciliation → Repayments on credit facility — acquisition line: $988,400,000.00financing reconciliation → Principal payments on other debt: $188,600,000.00financing reconciliation → Repurchases of common stock, amounts based on settlement date: $72,400,000.00financing reconciliation → Dividends paid: $13,100,000.00financing reconciliation → Payments of tax withholding for stock-based compensation: $7,400,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $32,500,000.00Net cash from operating activities → Cash sources and uses: $155,000,000.00Net cash from investing activities → Cash sources and uses: $22,200,000.00Cash sources and uses → Exchange-rate effect: $500,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $100,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $164,500,000.00Cash sources and uses → Net cash used in financing activities: $44,600,000.00Inventories: -$68,000,000.00Merchandise inventories−$68.00 MDeferred revenues: -$2,200,000.00Deferred revenue−$2.20 MStock-based compensation: $18,800,000.00Stock-based compensation+$18.80 MAmortization of debt discount and issuance costs: $2,700,000.00Debt cost amortization+$2.70 MGain on disposition of assets: -$40,300,000.00Asset disposal gain & loss−$40.30 MPrepaid expenses and other assets: $26,600,000.00Prepaid & other assets+$26.60 MDeferred income taxes: -$1,900,000.00Deferred income taxes−$1.90 MFloorplan notes payable — manufacturer affiliates: -$54,300,000.00Manufacturer floorplan notes−$54.30 MNet income: $233,500,000.00Net income+$233.50 MAccounts payable and accrued expenses: -$72,300,000.00Payables & accrued liabilities−$72.30 MAccounts and notes receivable: $22,500,000.00Accounts & other receivables+$22.50 MOther: $100,000.00Other non-cash items+$100.00 KContracts-in-transit and vehicle receivables: $24,700,000.00In-transit & vehicle receivables+$24.70 MOperating lease liabilities: -$15,100,000.00Operating lease liabilities−$15.10 MChange in operating lease assets: $15,300,000.00Operating lease amortization+$15.30 MDepreciation and amortization: $62,100,000.00Depreciation & amortization+$62.10 MUnrealized (gain) loss on derivative instruments: -$600,000.00Derivative value change−$600.00 KAsset impairments: $3,500,000.00Asset impairments+$3.50 MRemaining operating cash flows, net (calculated): -$100,000.00Remaining operating (calculated)−$100.00 KNet cash from operating activities: $155,000,000.00Operating cash+$155.00 MOperating adjustments reconciliation: $254,800,000.00Borrowings on credit facility — acquisition line: $833,600,000.00Acquisition line borrowings+$833.60 MRepayments on credit facility — floorplan line and other: -$8,352,400,000.00Floorplan & other repaid−$8.35 BPayments of tax withholding for stock-based compensation: -$7,400,000.00Stock-award tax withholding−$7.40 MDebt issuance costs: $0.00Principal payments on other debt: -$188,600,000.00Other long-term debt repaid−$188.60 MBorrowings on other debt: $53,400,000.00Other long-term debt issued+$53.40 MProceeds from employee stock purchase plan: $15,000,000.00Employee stock purchase proceeds+$15.00 MRepurchases of common stock, amounts based on settlement date: -$72,400,000.00Common stock repurchases−$72.40 MRepayments on credit facility — acquisition line: -$988,400,000.00Acquisition line repaid−$988.40 MBorrowings on credit facility — floorplan line and other: $8,675,700,000.00Floorplan & other borrowings+$8.68 BDividends paid: -$13,100,000.00Common dividends paid−$13.10 MNet cash used in financing activities: -$44,600,000.00. Cash required to fund net payments.Financing cash−$44.60 Mfinancing reconciliation: $9,622,300,000.00Proceeds from disposition of franchises, property and equipment: $370,200,000.00Franchise & PP&E sales+$370.20 MCash paid for acquisitions, net, including repayment of sellers’ floorplan notes payable of $11.3 and $26.8, respectively: -$219,600,000.00Acquisitions, net of cash−$219.60 MPurchases of property and equipment: -$126,800,000.00PP&E purchases−$126.80 MEscrow payments for acquisitions: $0.00Other: -$1,600,000.00Other investing, net−$1.60 MNet cash from investing activities: $22,200,000.00Investing cash+$22.20 Minvesting reconciliation: $370,200,000.00Cash sources and uses: $209,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $32,500,000.00Beginning cash$32.50 MEnding cash: Cash, cash equivalents, and restricted cash: $164,500,000.00Ending cash$164.50 MExchange-rate effect: -$500,000.00FX effect−$500.00 KDifference in the filed cash totals (calculated): -$100,000.00Filer's cash difference(calculated)−$100.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$28.20 MOperating cash − cash spent on PP&ECash flow / Net income0.66×Operating cash flow ÷ net incomeNet cash change+$132.00 MEnding cash − beginning cash
Chart details

Group 1 Automotive, Inc 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
32,500,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
155,000,000 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.
Net income
233,500,000 US dollars
Inventories
negative 68,000,000 US dollars
Deferred revenues
negative 2,200,000 US dollars
Stock-based compensation
18,800,000 US dollars
Amortization of debt discount and issuance costs
2,700,000 US dollars
Gain on disposition of assets
negative 40,300,000 US dollars
Prepaid expenses and other assets
26,600,000 US dollars
Deferred income taxes
negative 1,900,000 US dollars
Floorplan notes payable — manufacturer affiliates
negative 54,300,000 US dollars
Accounts payable and accrued expenses
negative 72,300,000 US dollars
Accounts and notes receivable
22,500,000 US dollars
Other
100,000 US dollars
Contracts-in-transit and vehicle receivables
24,700,000 US dollars
Operating lease liabilities
negative 15,100,000 US dollars
Change in operating lease assets
15,300,000 US dollars
Depreciation and amortization
62,100,000 US dollars
Unrealized (gain) loss on derivative instruments
negative 600,000 US dollars
Asset impairments
3,500,000 US dollars
Remaining operating cash flows, net (calculated)
negative 100,000 US dollars
Investing activities
22,200,000 US dollars. Net cash provided.
Proceeds from disposition of franchises, property and equipment
370,200,000 US dollars
Cash paid for acquisitions, net, including repayment of sellers’ floorplan notes payable of $11.3 and $26.8, respectively
negative 219,600,000 US dollars
Purchases of property and equipment
negative 126,800,000 US dollars
Escrow payments for acquisitions
0 US dollars
Other
negative 1,600,000 US dollars
Financing activities
negative 44,600,000 US dollars. Net cash used.
Borrowings on credit facility — acquisition line
833,600,000 US dollars
Repayments on credit facility — floorplan line and other
negative 8,352,400,000 US dollars
Payments of tax withholding for stock-based compensation
negative 7,400,000 US dollars
Debt issuance costs
0 US dollars
Principal payments on other debt
negative 188,600,000 US dollars
Borrowings on other debt
53,400,000 US dollars
Proceeds from employee stock purchase plan
15,000,000 US dollars
Repurchases of common stock, amounts based on settlement date
negative 72,400,000 US dollars
Repayments on credit facility — acquisition line
negative 988,400,000 US dollars
Borrowings on credit facility — floorplan line and other
8,675,700,000 US dollars
Dividends paid
negative 13,100,000 US dollars
Operating adjustment reconciliation
254,800,000 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
9,622,300,000 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
370,200,000 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 500,000 US dollars
Difference in the filed cash totals (calculated)
negative 100,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Jun 30, 2026
164,500,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
209,700,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
132,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.66×. 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
155,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
126,800,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
28,200,000 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 $155.00M of net income directly to operating cash and $78.50M 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 $100.00 K: 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: 155,000,000 US dollars minus 126,800,000 US dollars equals 28,200,000 US dollars.
  • The filer's reported cash figures differ by $100.00 K: 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.
Group 1 Automotive, Inc (GPI) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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