The Gorman-Rupp Company (GRC) 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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The Gorman-Rupp Company 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, including disposal groups and discontinued operations. 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. 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: $37,272,000.00Depreciation and amortization → Operating adjustments reconciliation: $14,073,000.00Income taxes → Operating adjustments reconciliation: $8,879,000.00Benefit obligations → Operating adjustments reconciliation: $7,306,000.00Inventories, net → Operating adjustments reconciliation: $6,097,000.00Accounts payable → Operating adjustments reconciliation: $4,265,000.00Stock based compensation → Operating adjustments reconciliation: $2,535,000.00Deferred revenue and customer deposits → Operating adjustments reconciliation: $2,531,000.00LIFO expense → Operating adjustments reconciliation: $2,394,000.00Pension expense → Operating adjustments reconciliation: $1,045,000.00Amortization of debt issuance fees → Operating adjustments reconciliation: $591,000.00Other → Operating adjustments reconciliation: $206,000.00Operating adjustments reconciliation → Net cash from operating activities: $25,190,000.00Operating adjustments reconciliation → Accounts receivable, net: $19,855,000.00Operating adjustments reconciliation → Accrued expenses and other: $3,207,000.00Operating adjustments reconciliation → Contributions to pension plans: $1,239,000.00Operating adjustments reconciliation → Commissions payable: $431,000.00Other → investing reconciliation: $177,000.00investing reconciliation → Capital additions: $7,862,000.00Net cash used in financing activities → financing reconciliation: $45,727,000.00financing reconciliation → Payments to banks for borrowings: $33,000,000.00financing reconciliation → Cash dividends: $10,017,000.00financing reconciliation → Treasury share repurchases: $2,649,000.00financing reconciliation → Other: $61,000.00Net cash used in investing activities → investing reconciliation: $7,685,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $35,083,000.00Net cash from operating activities → Cash sources and uses: $62,462,000.00Cash sources and uses → Exchange-rate effect: $538,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $43,595,000.00Cash sources and uses → Net cash used in investing activities: $7,685,000.00Cash sources and uses → Net cash used in financing activities: $45,727,000.00Amortization of debt issuance fees: $591,000.00Debt issuance cost amortization+$591.00 KOther: $206,000.00Other operating, net+$206.00 KAccounts receivable, net: -$19,855,000.00Receivables, net−$19.86 MInventories, net: $6,097,000.00Inventories+$6.10 MAccounts payable: $4,265,000.00Accounts payable+$4.27 MCommissions payable: -$431,000.00Other operating liabilities−$431.00 KDeferred revenue and customer deposits: $2,531,000.00Deferred revenue+$2.53 MIncome taxes: $8,879,000.00Income tax balances+$8.88 MBenefit obligations: $7,306,000.00Pension & retiree obligations+$7.31 MAccrued expenses and other: -$3,207,000.00Accrued & other liabilities−$3.21 MNet income: $37,272,000.00Net income+$37.27 MContributions to pension plans: -$1,239,000.00Pension contributions−$1.24 MDepreciation and amortization: $14,073,000.00Depreciation & amortization+$14.07 MLIFO expense: $2,394,000.00LIFO reserve effect+$2.39 MPension expense: $1,045,000.00Pension & postretirement expense+$1.05 MStock based compensation: $2,535,000.00Stock-based compensation+$2.54 MNet cash from operating activities: $62,462,000.00Operating cash+$62.46 MOperating adjustments reconciliation: $49,922,000.00Cash dividends: -$10,017,000.00Ordinary dividends paid−$10.02 MTreasury share repurchases: -$2,649,000.00Equity repurchases−$2.65 MPayments to banks for borrowings: -$33,000,000.00Debt repaid−$33.00 MOther: -$61,000.00Other financing, net−$61.00 KNet cash used in financing activities: -$45,727,000.00. Cash required to fund net payments.Financing cash−$45.73 Mfinancing reconciliation: $45,727,000.00Other: $177,000.00Other investing, net+$177.00 KCapital additions: -$7,862,000.00Capital expenditures−$7.86 MNet cash used in investing activities: -$7,685,000.00. Cash required to fund net payments.Investing cash−$7.69 Minvesting reconciliation: $7,862,000.00Cash sources and uses: $97,545,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $35,083,000.00Beginning cash$35.08 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $43,595,000.00Ending cash$43.60 MExchange-rate effect: -$538,000.00FX effect−$538.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$54.60 MOperating cash − cash spent on productive assetsCash flow / Net income1.68×Operating cash flow ÷ net incomeNet cash change+$8.51 MEnding cash − beginning cash
Chart details

The Gorman-Rupp Company 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, including disposal groups and discontinued operations. 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
35,083,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
62,462,000 US dollars. Net cash provided.
Net income
37,272,000 US dollars
Amortization of debt issuance fees
591,000 US dollars
Other
206,000 US dollars
Accounts receivable, net
negative 19,855,000 US dollars
Inventories, net
6,097,000 US dollars
Accounts payable
4,265,000 US dollars
Commissions payable
negative 431,000 US dollars
Deferred revenue and customer deposits
2,531,000 US dollars
Income taxes
8,879,000 US dollars
Benefit obligations
7,306,000 US dollars
Accrued expenses and other
negative 3,207,000 US dollars
Contributions to pension plans
negative 1,239,000 US dollars
Depreciation and amortization
14,073,000 US dollars
LIFO expense
2,394,000 US dollars
Pension expense
1,045,000 US dollars
Stock based compensation
2,535,000 US dollars
Investing activities
negative 7,685,000 US dollars. Net cash used.
Other
177,000 US dollars
Capital additions
negative 7,862,000 US dollars
Financing activities
negative 45,727,000 US dollars. Net cash used.
Cash dividends
negative 10,017,000 US dollars
Treasury share repurchases
negative 2,649,000 US dollars
Payments to banks for borrowings
negative 33,000,000 US dollars
Other
negative 61,000 US dollars
Operating adjustment reconciliation
49,922,000 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
45,727,000 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
7,862,000 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 538,000 US dollars
Ending cash on Jun 30, 2026
43,595,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
97,545,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
8,512,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.68×. 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
62,462,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
7,862,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
54,600,000 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 $25.19M 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: 62,462,000 US dollars minus 7,862,000 US dollars equals 54,600,000 US dollars.
The Gorman-Rupp Company (GRC) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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