# Group 1 Automotive, Inc (GPI) FY2026 YTD Q2 Statement of Cash Flows

- Company: Group 1 Automotive, Inc (GPI)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001031203-26-000123
- Page: https://plicit.ai/financials/gpi/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/gpi-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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.