GLOBAL PAYMENTS INC. (GPN) 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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GLOBAL PAYMENTS 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. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. 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.Income taxes payable → operating reconciliation: $2,333,824,000.00Amortization of acquired intangibles → operating reconciliation: $1,504,738,000.00Depreciation and amortization of property and equipment → operating reconciliation: $244,072,000.00Provision for operating losses and credit losses → operating reconciliation: $72,783,000.00Share-based compensation expense → operating reconciliation: $57,193,000.00Amortization of capitalized contract costs → operating reconciliation: $51,796,000.00Other, net → operating reconciliation: $49,937,000.00Noncash lease expense → operating reconciliation: $35,612,000.00operating reconciliation → Net cash from operating activities: $373,798,000.00operating reconciliation → Net income: $1,750,128,000.00operating reconciliation → Deferred income taxes: $881,242,000.00operating reconciliation → Accounts payable and other liabilities: $817,165,000.00operating reconciliation → Prepaid expenses and other assets: $288,990,000.00operating reconciliation → Accounts receivable: $141,531,000.00operating reconciliation → Equity in income of equity method investments, net of tax: $41,531,000.00operating reconciliation → Paid-in-kind interest capitalized to principal of notes receivable: $33,396,000.00operating reconciliation → Gain on business disposition: $22,174,000.00Net cash from sales of businesses → investing reconciliation: $7,362,347,000.00Principal payment received on notes receivable → investing reconciliation: $8,750,000.00investing reconciliation → Net cash from investing activities: $5,452,627,000.00investing reconciliation → Business combinations and other acquisitions, net of cash and restricted cash acquired: $1,421,470,000.00investing reconciliation → Capital expenditures: $497,000,000.00Net cash used in financing activities → financing reconciliation: $9,244,359,000.00Proceeds from long-term debt → financing reconciliation: $9,331,133,000.00Net borrowings from settlement lines of credit → financing reconciliation: $827,464,000.00Net borrowings from commercial paper notes → financing reconciliation: $674,393,000.00Proceeds from stock issued under share-based compensation plans → financing reconciliation: $12,331,000.00financing reconciliation → Repayments of long-term debt: $18,055,394,000.00financing reconciliation → Repurchases of common stock: $1,099,942,000.00financing reconciliation → Changes in settlement processing assets and obligations, net: $694,176,000.00financing reconciliation → Dividends paid: $134,717,000.00financing reconciliation → Distributions to noncontrolling interests: $37,781,000.00financing reconciliation → Common stock repurchased - share-based compensation plans: $33,795,000.00financing reconciliation → Changes in funds held for customers: $24,077,000.00financing reconciliation → Payments of debt issuance costs: $9,798,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $9,116,414,000.00Net cash from operating activities → Cash sources and uses: $373,798,000.00Net cash from investing activities → Cash sources and uses: $5,452,627,000.00Cash sources and uses → Exchange-rate effect: $5,586,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $5,692,894,000.00Cash sources and uses → Net cash used in financing activities: $9,244,359,000.00Net income: -$1,750,128,000.00Net income−$1.75 BDepreciation and amortization of property and equipment: $244,072,000.00Depreciation expense+$244.07 MPaid-in-kind interest capitalized to principal of notes receivable: -$33,396,000.00Note interest paid in kind−$33.40 MAmortization of acquired intangibles: $1,504,738,000.00Intangible amortization+$1.50 BAmortization of capitalized contract costs: $51,796,000.00Contract cost amortization+$51.80 MShare-based compensation expense: $57,193,000.00Stock-based compensation+$57.19 MProvision for operating losses and credit losses: $72,783,000.00Loss & credit provision+$72.78 MNoncash lease expense: $35,612,000.00Noncash lease expense+$35.61 MDeferred income taxes: -$881,242,000.00Deferred income taxes−$881.24 MEquity in income of equity method investments, net of tax: -$41,531,000.00Equity-method income, net−$41.53 MOther, net: $49,937,000.00Other non-cash items+$49.94 MAccounts receivable: -$141,531,000.00Accounts receivable−$141.53 MPrepaid expenses and other assets: -$288,990,000.00Prepaid & other assets−$288.99 MAccounts payable and other liabilities: -$817,165,000.00Payables & accrued liabilities−$817.17 MDistributions received on investments: $0.00Gain on business disposition: -$22,174,000.00Disposal group gain & loss−$22.17 MIncome taxes payable: $2,333,824,000.00Accrued taxes+$2.33 BImpairment of goodwill: $0.00Net cash from operating activities: $373,798,000.00Operating cash+$373.80 Moperating reconciliation: $4,349,955,000.00Changes in funds held for customers: -$24,077,000.00Funds held for customers−$24.08 MChanges in settlement processing assets and obligations, net: -$694,176,000.00Settlement processing, net−$694.18 MNet borrowings from settlement lines of credit: $827,464,000.00Credit lines, net+$827.46 MNet borrowings from commercial paper notes: $674,393,000.00Commercial paper, net+$674.39 MProceeds from long-term debt: $9,331,133,000.00Long-term debt issued+$9.33 BRepayments of long-term debt: -$18,055,394,000.00Long-term debt repaid−$18.06 BPayments of debt issuance costs: -$9,798,000.00Debt issuance costs−$9.80 MRepurchases of common stock: -$1,099,942,000.00Common stock repurchases−$1.10 BProceeds from stock issued under share-based compensation plans: $12,331,000.00Employee stock plans & options+$12.33 MCommon stock repurchased - share-based compensation plans: -$33,795,000.00Share-based plan repurchases−$33.80 MDistributions to noncontrolling interests: -$37,781,000.00Paid to noncontrolling interests−$37.78 MDividends paid: -$134,717,000.00Common dividends paid−$134.72 MNet cash used in financing activities: -$9,244,359,000.00. Cash required to fund net payments.Financing cash−$9.24 Bfinancing reconciliation: $20,089,680,000.00Principal payment received on notes receivable: $8,750,000.00Notes receivable collected+$8.75 MBusiness combinations and other acquisitions, net of cash and restricted cash acquired: -$1,421,470,000.00Acquisitions, net of cash−$1.42 BCapital expenditures: -$497,000,000.00Capital expenditures−$497.00 MNet cash from sales of businesses: $7,362,347,000.00Business sales, net of cash+$7.36 BNet cash from investing activities: $5,452,627,000.00Investing cash+$5.45 Binvesting reconciliation: $7,371,097,000.00Cash sources and uses: $14,942,839,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $9,116,414,000.00Beginning cash$9.12 BEnding cash: Cash, cash equivalents, and restricted cash: $5,692,894,000.00Ending cash$5.69 BExchange-rate effect: -$5,586,000.00FX effect−$5.59 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$1.75B + net operating adjustments $2.12B = operating cash +$373.80MFree cash flow−$123.20 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$3.42 BEnding cash − beginning cash
Chart details

GLOBAL PAYMENTS 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
9,116,414,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
373,798,000 US dollars. Net cash provided.
Net income
negative 1,750,128,000 US dollars
Depreciation and amortization of property and equipment
244,072,000 US dollars
Paid-in-kind interest capitalized to principal of notes receivable
negative 33,396,000 US dollars
Amortization of acquired intangibles
1,504,738,000 US dollars
Amortization of capitalized contract costs
51,796,000 US dollars
Share-based compensation expense
57,193,000 US dollars
Provision for operating losses and credit losses
72,783,000 US dollars
Noncash lease expense
35,612,000 US dollars
Deferred income taxes
negative 881,242,000 US dollars
Equity in income of equity method investments, net of tax
negative 41,531,000 US dollars
Other, net
49,937,000 US dollars
Accounts receivable
negative 141,531,000 US dollars
Prepaid expenses and other assets
negative 288,990,000 US dollars
Accounts payable and other liabilities
negative 817,165,000 US dollars
Distributions received on investments
0 US dollars
Gain on business disposition
negative 22,174,000 US dollars
Income taxes payable
2,333,824,000 US dollars
Impairment of goodwill
0 US dollars
Investing activities
5,452,627,000 US dollars. Net cash provided.
Principal payment received on notes receivable
8,750,000 US dollars
Business combinations and other acquisitions, net of cash and restricted cash acquired
negative 1,421,470,000 US dollars
Capital expenditures
negative 497,000,000 US dollars
Net cash from sales of businesses
7,362,347,000 US dollars
Financing activities
negative 9,244,359,000 US dollars. Net cash used.
Changes in funds held for customers
negative 24,077,000 US dollars
Changes in settlement processing assets and obligations, net
negative 694,176,000 US dollars
Net borrowings from settlement lines of credit
827,464,000 US dollars
Net borrowings from commercial paper notes
674,393,000 US dollars
Proceeds from long-term debt
9,331,133,000 US dollars
Repayments of long-term debt
negative 18,055,394,000 US dollars
Payments of debt issuance costs
negative 9,798,000 US dollars
Repurchases of common stock
negative 1,099,942,000 US dollars
Proceeds from stock issued under share-based compensation plans
12,331,000 US dollars
Common stock repurchased - share-based compensation plans
negative 33,795,000 US dollars
Distributions to noncontrolling interests
negative 37,781,000 US dollars
Dividends paid
negative 134,717,000 US dollars
Operating adjustment reconciliation
4,349,955,000 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
20,089,680,000 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
7,371,097,000 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 5,586,000 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
14,942,839,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 3,423,520,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
373,798,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
497,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 123,202,000 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 loss −$1.75B + net operating adjustments $2.12B = operating cash +$373.80M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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: 373,798,000 US dollars minus 497,000,000 US dollars equals negative 123,202,000 US dollars.
GLOBAL PAYMENTS INC. (GPN) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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