H2O AMERICA (HTO) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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H2O AMERICA cash flow reconciliation, Apr 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. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Net income → Net cash from operating activities: $26,589,000.00Depreciation and amortization → Operating adjustments reconciliation: $33,594,000.00Accrued groundwater extraction charges, purchased water and power → Operating adjustments reconciliation: $12,275,000.00Deferred income taxes → Operating adjustments reconciliation: $5,698,000.00Other noncurrent assets and noncurrent liabilities → Operating adjustments reconciliation: $4,004,000.00Proceeds from litigation settlement, net → Operating adjustments reconciliation: $3,570,000.00Stock-based compensation → Operating adjustments reconciliation: $1,715,000.00Regulatory assets and liabilities excluding cost of removal, income tax temporary differences and postretirement benefits → Operating adjustments reconciliation: $457,000.00Operating adjustments reconciliation → Net cash from operating activities: $34,150,000.00Operating adjustments reconciliation → Accounts receivable and accrued unbilled utility revenue: $11,862,000.00Operating adjustments reconciliation → Other changes, net: $4,338,000.00Operating adjustments reconciliation → Accounts payable and other current liabilities: $3,871,000.00Operating adjustments reconciliation → Tax receivable and payable, and other accrued taxes: $3,659,000.00Operating adjustments reconciliation → Allowance for equity funds used during construction: $1,874,000.00Operating adjustments reconciliation → Postretirement benefits: $1,559,000.00Long-term borrowings → financing reconciliation: $16,724,000.00Receipts of advances and contributions in aid of construction → financing reconciliation: $8,094,000.00Proceeds from litigation settlement, net → financing reconciliation: $7,328,000.00Repayments of lines of credit → financing reconciliation: $1,359,000.00financing reconciliation → Net cash from financing activities: $13,627,000.00financing reconciliation → Dividends paid: $18,411,000.00financing reconciliation → Refunds of advances for construction: $782,000.00financing reconciliation → Repayments of long-term borrowings: $565,000.00financing reconciliation → Other changes, net: $118,000.00financing reconciliation → Issuance of common stock, net of issuance costs: $2,000.00Net cash used in investing activities → investing reconciliation: $123,272,000.00investing reconciliation → Company-funded: $112,154,000.00investing reconciliation → Contributions in aid of construction: $9,782,000.00investing reconciliation → Cost to retire utility plant, net of salvage: $1,336,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $153,008,000.00Net cash from operating activities → Cash sources and uses: $60,739,000.00Net cash from financing activities → Cash sources and uses: $13,627,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $104,102,000.00Cash sources and uses → Net cash used in investing activities: $123,272,000.00Depreciation and amortization: $33,594,000.00Depreciation & amortization+$33.59 MAccounts receivable and accrued unbilled utility revenue: -$11,862,000.00Receivables, net−$11.86 MAccrued groundwater extraction charges, purchased water and power: $12,275,000.00Groundwater, water & power+$12.28 MRegulatory assets and liabilities excluding cost of removal, income tax temporary differences and postretirement benefits: $457,000.00Regulatory assets & liabilities+$457.00 KAllowance for equity funds used during construction: -$1,874,000.00Construction equity funds−$1.87 MOther changes, net: -$4,338,000.00Other working capital, net−$4.34 MPostretirement benefits: -$1,559,000.00Pension & retiree obligations−$1.56 MTax receivable and payable, and other accrued taxes: -$3,659,000.00Accrued taxes−$3.66 MNet income: $26,589,000.00Net income+$26.59 MDeferred income taxes: $5,698,000.00Deferred income taxes+$5.70 MStock-based compensation: $1,715,000.00Stock-based compensation+$1.72 MAccounts payable and other current liabilities: -$3,871,000.00Accounts payable−$3.87 MOther noncurrent assets and noncurrent liabilities: $4,004,000.00Noncurrent assets & liabilities+$4.00 MProceeds from litigation settlement, net: $3,570,000.00Litigation settlement, net+$3.57 MNet cash from operating activities: $60,739,000.00Operating cash+$60.74 MOperating adjustments reconciliation: $61,313,000.00Borrowings from lines of credit: $0.00Repayments of lines of credit: $1,359,000.00Credit line repayments+$1.36 MLong-term borrowings: $16,724,000.00Long-term debt issued+$16.72 MRepayments of long-term borrowings: -$565,000.00Long-term debt repaid−$565.00 KIssuance of common stock, net of issuance costs: -$2,000.00Common stock issued−$2.00 KDividends paid: -$18,411,000.00Common dividends paid−$18.41 MReceipts of advances and contributions in aid of construction: $8,094,000.00Construction advances received+$8.09 MRefunds of advances for construction: -$782,000.00Construction advances repaid−$782.00 KOther changes, net: -$118,000.00Other financing, net−$118.00 KProceeds from litigation settlement, net: $7,328,000.00Litigation settlement, net+$7.33 MNet cash from financing activities: $13,627,000.00Financing cash+$13.63 Mfinancing reconciliation: $33,505,000.00Company-funded: -$112,154,000.00Company-funded−$112.15 MContributions in aid of construction: -$9,782,000.00Construction aid contributions−$9.78 MCost to retire utility plant, net of salvage: -$1,336,000.00Removal costs, net−$1.34 MNet cash used in investing activities: -$123,272,000.00. Cash required to fund net payments.Investing cash−$123.27 Minvesting reconciliation: $123,272,000.00Cash sources and uses: $227,374,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $153,008,000.00Beginning cash$153.01 MEnding cash: Cash, cash equivalents, and restricted cash: $104,102,000.00Ending cash$104.10 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flowNot availableCash flow / Net income2.28×Operating cash flow ÷ net incomeNet cash change−$48.91 MEnding cash − beginning cash
Chart details

H2O AMERICA cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

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
153,008,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
60,739,000 US dollars. Net cash provided.
Net income
26,589,000 US dollars
Depreciation and amortization
33,594,000 US dollars
Accounts receivable and accrued unbilled utility revenue
negative 11,862,000 US dollars
Accrued groundwater extraction charges, purchased water and power
12,275,000 US dollars
Regulatory assets and liabilities excluding cost of removal, income tax temporary differences and postretirement benefits
457,000 US dollars
Allowance for equity funds used during construction
negative 1,874,000 US dollars
Other changes, net
negative 4,338,000 US dollars
Postretirement benefits
negative 1,559,000 US dollars
Tax receivable and payable, and other accrued taxes
negative 3,659,000 US dollars
Deferred income taxes
5,698,000 US dollars
Stock-based compensation
1,715,000 US dollars
Accounts payable and other current liabilities
negative 3,871,000 US dollars
Other noncurrent assets and noncurrent liabilities
4,004,000 US dollars
Proceeds from litigation settlement, net
3,570,000 US dollars
Investing activities
negative 123,272,000 US dollars. Net cash used.
Company-funded
negative 112,154,000 US dollars
Contributions in aid of construction
negative 9,782,000 US dollars
Cost to retire utility plant, net of salvage
negative 1,336,000 US dollars
Financing activities
13,627,000 US dollars. Net cash provided.
Borrowings from lines of credit
0 US dollars
Repayments of lines of credit
1,359,000 US dollars
Long-term borrowings
16,724,000 US dollars
Repayments of long-term borrowings
negative 565,000 US dollars
Issuance of common stock, net of issuance costs
negative 2,000 US dollars
Dividends paid
negative 18,411,000 US dollars
Receipts of advances and contributions in aid of construction
8,094,000 US dollars
Refunds of advances for construction
negative 782,000 US dollars
Other changes, net
negative 118,000 US dollars
Proceeds from litigation settlement, net
7,328,000 US dollars
Operating adjustment reconciliation
61,313,000 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
33,505,000 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
123,272,000 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 30, 2026
104,102,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
227,374,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 48,906,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.28×. 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.

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 $34.15M 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.
H2O AMERICA (HTO) FY2026 Q2 Statement of Cash Flows Sankey chart
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