Gates Industrial Corporation Ltd. (GTES) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-03-29 to 2026-06-27

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Gates Industrial Corporation Ltd. cash flow reconciliation, Mar 29, 2026 through Jun 27, 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.Net income → Net cash from operating activities: $78,600,000.00Net income → Operating adjustments reconciliation: $99,400,000.00—Accounts payable → Operating adjustments reconciliation: $85,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $57,100,000.00—Other liabilities → Operating adjustments reconciliation: $37,600,000.00Share-based compensation expense → Operating adjustments reconciliation: $9,400,000.00Other operating activities → Operating adjustments reconciliation: $2,000,000.00Operating adjustments reconciliation → Deferred income taxes: $104,500,000.00Operating adjustments reconciliation → —Accounts receivable: $102,400,000.00Operating adjustments reconciliation → —Inventories: $55,600,000.00Operating adjustments reconciliation → —Prepaid expenses and other assets: $19,700,000.00Operating adjustments reconciliation → Foreign exchange and other non-cash financing income: $4,100,000.00Operating adjustments reconciliation → —Taxes payable: $2,700,000.00Operating adjustments reconciliation → Decrease in post-employment benefit obligations, net: $1,500,000.00Cash received under company-owned life insurance policies → investing reconciliation: $4,400,000.00Proceeds from the sale of property, plant and equipment → investing reconciliation: $200,000.00investing reconciliation → Purchases of property, plant and equipment: $18,300,000.00investing reconciliation → Purchases of intangible assets: $400,000.00investing reconciliation → Other investing activities: $300,000.00investing reconciliation → Cash paid under company-owned life insurance policies: $200,000.00Net cash used in financing activities → financing reconciliation: $25,700,000.00Issuance of shares → financing reconciliation: $2,000,000.00financing reconciliation → Repurchase of shares: $22,100,000.00financing reconciliation → Payments of long-term debt: $4,700,000.00financing reconciliation → Other financing activities: $800,000.00financing reconciliation → Employee taxes paid from shares withheld: $100,000.00Net cash used in investing activities → investing reconciliation: $14,600,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $788,200,000.00Net cash from operating activities → Cash sources and uses: $78,600,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $826,500,000.00Cash sources and uses → Net cash used in investing activities: $14,600,000.00Cash sources and uses → Net cash used in financing activities: $25,700,000.00Net income: $178,000,000.00Net income+$178.00 MDepreciation and amortization: $57,100,000.00Depreciation & amortization+$57.10 MForeign exchange and other non-cash financing income: -$4,100,000.00FX transaction gain & loss−$4.10 MShare-based compensation expense: $9,400,000.00Stock-based compensation+$9.40 MDecrease in post-employment benefit obligations, net: -$1,500,000.00Pension & benefit plans, net−$1.50 MDeferred income taxes: -$104,500,000.00Deferred income taxes−$104.50 MOther operating activities: $2,000,000.00Other operating, net+$2.00 M—Accounts receivable: -$102,400,000.00Accounts receivable−$102.40 M—Inventories: -$55,600,000.00Inventories−$55.60 M—Accounts payable: $85,000,000.00Accounts payable+$85.00 M—Prepaid expenses and other assets: -$19,700,000.00Prepaid & other assets−$19.70 M—Other liabilities: $37,600,000.00Other operating liabilities+$37.60 M—Taxes payable: -$2,700,000.00Accrued taxes−$2.70 MAsset impairments: $0.00Net cash from operating activities: $78,600,000.00Operating cash+$78.60 MOperating adjustments reconciliation: $290,500,000.00Issuance of shares: $2,000,000.00Common stock issued+$2.00 MRepurchase of shares: -$22,100,000.00Common stock repurchases−$22.10 MPayments of long-term debt: -$4,700,000.00Long-term debt repaid−$4.70 MEmployee taxes paid from shares withheld: -$100,000.00Stock-award tax withholding−$100.00 KDividends paid to non-controlling interests: $0.00Other financing activities: -$800,000.00Other financing, net−$800.00 KNet cash used in financing activities: -$25,700,000.00. Cash required to fund net payments.Financing cash−$25.70 Mfinancing reconciliation: $27,700,000.00Purchases of property, plant and equipment: -$18,300,000.00PP&E purchases−$18.30 MCash paid under company-owned life insurance policies: -$200,000.00Life insurance premiums paid−$200.00 KCash received under company-owned life insurance policies: $4,400,000.00Life insurance proceeds+$4.40 MPurchases of intangible assets: -$400,000.00Intangible asset purchases−$400.00 KProceeds from the sale of property, plant and equipment: $200,000.00PP&E sales+$200.00 KOther investing activities: -$300,000.00Other investing, net−$300.00 KNet cash used in investing activities: -$14,600,000.00. Cash required to fund net payments.Investing cash−$14.60 Minvesting reconciliation: $19,200,000.00Cash sources and uses: $866,800,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $788,200,000.00Beginning cash$788.20 MEnding cash: Cash, cash equivalents, and restricted cash: $826,500,000.00Ending cash$826.50 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$60.30 MOperating cash − cash spent on PP&ECash flow / Net income0.44×Operating cash flow ÷ net incomeNet cash change+$38.30 MEnding cash − beginning cash
Chart details

Gates Industrial Corporation Ltd. cash flow reconciliation, Mar 29, 2026 through Jun 27, 2026

Cash flows for Mar 29, 2026 through Jun 27, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 28, 2026. Ending cash: Jun 27, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 28, 2026
788,200,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
78,600,000 US dollars. Net cash provided.
Net income
178,000,000 US dollars
Depreciation and amortization
57,100,000 US dollars
Foreign exchange and other non-cash financing income
negative 4,100,000 US dollars
Share-based compensation expense
9,400,000 US dollars
Decrease in post-employment benefit obligations, net
negative 1,500,000 US dollars
Deferred income taxes
negative 104,500,000 US dollars
Other operating activities
2,000,000 US dollars
—Accounts receivable
negative 102,400,000 US dollars
—Inventories
negative 55,600,000 US dollars
—Accounts payable
85,000,000 US dollars
—Prepaid expenses and other assets
negative 19,700,000 US dollars
—Other liabilities
37,600,000 US dollars
—Taxes payable
negative 2,700,000 US dollars
Asset impairments
0 US dollars
Investing activities
negative 14,600,000 US dollars. Net cash used.
Purchases of property, plant and equipment
negative 18,300,000 US dollars
Cash paid under company-owned life insurance policies
negative 200,000 US dollars
Cash received under company-owned life insurance policies
4,400,000 US dollars
Purchases of intangible assets
negative 400,000 US dollars
Proceeds from the sale of property, plant and equipment
200,000 US dollars
Other investing activities
negative 300,000 US dollars
Financing activities
negative 25,700,000 US dollars. Net cash used.
Issuance of shares
2,000,000 US dollars
Repurchase of shares
negative 22,100,000 US dollars
Payments of long-term debt
negative 4,700,000 US dollars
Employee taxes paid from shares withheld
negative 100,000 US dollars
Dividends paid to non-controlling interests
0 US dollars
Other financing activities
negative 800,000 US dollars
Operating adjustment reconciliation
290,500,000 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
27,700,000 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
19,200,000 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
0 US dollars
Ending cash on Jun 27, 2026
826,500,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
866,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
38,300,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.44×. 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
78,600,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
18,300,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
60,300,000 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 $78.60M of net income directly to operating cash and $99.40M 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.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 78,600,000 US dollars minus 18,300,000 US dollars equals 60,300,000 US dollars.
Gates Industrial Corporation Ltd. (GTES) FY2026 Q2 Statement of Cash Flows Sankey chart
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