# GLOBAL PAYMENTS INC. (GPN) FY2026 Q2 Statement of Cash Flows - Company: GLOBAL PAYMENTS INC. (GPN) - Period: 2026-04-01 to 2026-06-30 - Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001123360-26-000084 - Page: https://plicit.ai/financials/gpn/fy2026-q2-cash-flow - Chart image: https://plicit.ai/charts/gpn-fy2026-q2-cash-flow-sankey.png ## Chart details Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. 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 Mar 31, 2026**: 6,124,486,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash - **Operating activities**: 662,619,000 US dollars. Net cash provided. - **Net income**: 28,924,000 US dollars - **Depreciation and amortization of property and equipment**: 126,472,000 US dollars - **Paid-in-kind interest capitalized to principal of notes receivable**: negative 17,057,000 US dollars - **Amortization of acquired intangibles**: 757,581,000 US dollars - **Amortization of capitalized contract costs**: 26,975,000 US dollars - **Share-based compensation expense**: 35,707,000 US dollars - **Provision for operating losses and credit losses**: 38,133,000 US dollars - **Noncash lease expense**: 20,640,000 US dollars - **Deferred income taxes**: 154,459,000 US dollars - **Equity in income of equity method investments, net of tax**: negative 21,678,000 US dollars - **Other, net**: 5,131,000 US dollars - **Accounts receivable**: negative 185,709,000 US dollars - **Prepaid expenses and other assets**: negative 95,520,000 US dollars - **Accounts payable and other liabilities**: negative 70,935,000 US dollars - **Distributions received on investments**: 0 US dollars - **Gain on business disposition**: 0 US dollars - **Income taxes payable**: negative 140,504,000 US dollars - **Impairment of goodwill**: 0 US dollars - **Investing activities**: negative 263,511,000 US dollars. Net cash used. - **Principal payment received on notes receivable**: 4,375,000 US dollars - **Business combinations and other acquisitions, net of cash and restricted cash acquired**: negative 32,222,000 US dollars - **Capital expenditures**: negative 235,664,000 US dollars - **Net cash from sales of businesses**: 0 US dollars - **Financing activities**: negative 833,846,000 US dollars. Net cash used. - **Changes in funds held for customers**: negative 5,626,000 US dollars - **Changes in settlement processing assets and obligations, net**: negative 159,358,000 US dollars - **Net borrowings from settlement lines of credit**: 151,590,000 US dollars - **Net borrowings from commercial paper notes**: negative 402,679,000 US dollars - **Proceeds from long-term debt**: 4,663,182,000 US dollars - **Repayments of long-term debt**: negative 4,436,840,000 US dollars - **Payments of debt issuance costs**: negative 1,135,000 US dollars - **Repurchases of common stock**: negative 550,011,000 US dollars - **Proceeds from stock issued under share-based compensation plans**: 7,597,000 US dollars - **Common stock repurchased - share-based compensation plans**: negative 2,327,000 US dollars - **Distributions to noncontrolling interests**: negative 31,768,000 US dollars - **Dividends paid**: negative 66,471,000 US dollars - **Operating adjustment reconciliation**: 1,165,098,000 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**: 5,656,215,000 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**: 267,886,000 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**: 3,146,000 US dollars - **Ending cash on Jun 30, 2026**: 5,692,894,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash - **Cash sources and uses**: 6,790,251,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash. - **Net cash change**: negative 431,592,000 US dollars. Ending cash minus beginning cash. - **Cash flow / Net income**: 22.91×. 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**: 662,619,000 US dollars. Operating cash flow used in the free cash flow calculation. - **cash spent on productive assets**: 235,664,000 US dollars. These cash purchases are already included in investing activities above. - **Free cash flow**: 426,955,000 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 $633.70M 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 spent on productive assets equals free cash flow: 662,619,000 US dollars minus 235,664,000 US dollars equals 426,955,000 US dollars.