HURON CONSULTING GROUP INC. (HURN) 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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HURON CONSULTING GROUP 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. 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.Proceeds from bank borrowings → financing reconciliation: $579,000,000.00Proceeds from exercises of stock options → financing reconciliation: $761,000.00financing reconciliation → Net cash from financing activities: $96,297,000.00financing reconciliation → Repayments of bank borrowings: $256,000,000.00financing reconciliation → Share repurchases: $206,652,000.00financing reconciliation → Shares redeemed for employee tax withholdings: $20,812,000.00Proceeds from note receivable → investing reconciliation: $2,250,000.00Proceeds from sale of property and equipment → investing reconciliation: $500,000.00Proceeds from Divestiture of Businesses, Net of Cash Divested → investing reconciliation: $300,000.00investing reconciliation → Purchases of businesses, net of cash acquired: $27,790,000.00investing reconciliation → Purchases of property and equipment: $10,925,000.00investing reconciliation → Capitalization of internally developed software costs: $10,065,000.00investing reconciliation → Payments to Acquire Notes Receivable: $2,000,000.00Net cash used in operating activities → operating reconciliation: $41,702,000.00Net income (loss) → operating reconciliation: $54,481,000.00Share-based compensation → operating reconciliation: $28,663,000.00Depreciation and amortization → operating reconciliation: $19,869,000.00Change in fair value of contingent consideration liabilities → operating reconciliation: $7,690,000.00Non-cash lease expense → operating reconciliation: $3,281,000.00Change in fair value of equity investment → operating reconciliation: $2,239,000.00Increase (decrease) in accounts payable and other liabilities → operating reconciliation: $2,138,000.00Deferred income taxes → operating reconciliation: $1,592,000.00Amortization of debt discount and issuance costs → operating reconciliation: $577,000.00Allowances for doubtful accounts → operating reconciliation: $100,000.00operating reconciliation → Increase (decrease) in accrued payroll and related benefits: $88,680,000.00operating reconciliation → (Increase) decrease in unbilled services, net: $38,853,000.00operating reconciliation → (Increase) decrease in receivables from clients, net: $11,139,000.00operating reconciliation → (Increase) decrease in other assets: $9,934,000.00operating reconciliation → (Increase) decrease in current income tax receivable / payable, net: $6,849,000.00operating reconciliation → -1240000: $4,063,000.00operating reconciliation → Debt Securities, Available-for-Sale, Allowance for Credit Loss: $1,067,000.00operating reconciliation → Increase (decrease) in deferred revenues: $958,000.00operating reconciliation → Gain on sale of property and equipment: $486,000.00operating reconciliation → -1240000: $303,000.00Net cash used in investing activities → investing reconciliation: $47,730,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $24,508,000.00Net cash from financing activities → Cash sources and uses: $96,297,000.00Cash sources and uses → Exchange-rate effect: $145,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $31,228,000.00Cash sources and uses → Net cash used in investing activities: $47,730,000.00Cash sources and uses → Net cash used in operating activities: $41,702,000.00Net income (loss): $54,481,000.00Net income (loss)+$54.48 MDepreciation and amortization: $19,869,000.00Depreciation & amortization+$19.87 MNon-cash lease expense: $3,281,000.00Non-cash lease expense+$3.28 MLease-related impairment charges: $0.00-1240000: -$4,063,000.00Lease termination gain & loss−$4.06 MShare-based compensation: $28,663,000.00Stock-based compensation+$28.66 MAmortization of debt discount and issuance costs: $577,000.00Debt cost amortization+$577.00 KAllowances for doubtful accounts: $100,000.00Credit loss provision+$100.00 KDeferred income taxes: $1,592,000.00Deferred taxes & credits+$1.59 MGain on sale of property and equipment: -$486,000.00PP&E disposal gain & loss−$486.00 K-1240000: -$303,000.00Business sale gain & loss−$303.00 KChange in fair value of contingent consideration liabilities: $7,690,000.00Contingent consideration change+$7.69 MChange in fair value of equity investment: $2,239,000.00Unrealized securities gain/loss+$2.24 MDebt Securities, Available-for-Sale, Allowance for Credit Loss: -$1,067,000.00Investment value change−$1.07 M(Increase) decrease in receivables from clients, net: -$11,139,000.00Accounts receivable−$11.14 M(Increase) decrease in unbilled services, net: -$38,853,000.00Other receivables−$38.85 M(Increase) decrease in current income tax receivable / payable, net: -$6,849,000.00Income taxes, net−$6.85 M(Increase) decrease in other assets: -$9,934,000.00Other operating assets−$9.93 MIncrease (decrease) in accounts payable and other liabilities: $2,138,000.00Payables & accrued liabilities+$2.14 MIncrease (decrease) in accrued payroll and related benefits: -$88,680,000.00Accrued compensation−$88.68 MIncrease (decrease) in deferred revenues: -$958,000.00Unearned revenue−$958.00 KNet cash used in operating activities: -$41,702,000.00. Cash required to fund net payments.Operating cash−$41.70 Moperating reconciliation: $162,332,000.00Proceeds from exercises of stock options: $761,000.00Stock option exercises+$761.00 KShares redeemed for employee tax withholdings: -$20,812,000.00Stock-award tax withholding−$20.81 MShare repurchases: -$206,652,000.00Common stock repurchases−$206.65 MProceeds from bank borrowings: $579,000,000.00Bank debt issued+$579.00 MRepayments of bank borrowings: -$256,000,000.00Long-term debt repaid−$256.00 MDeferred payments for business acquisitions: $0.00Net cash from financing activities: $96,297,000.00Financing cash+$96.30 Mfinancing reconciliation: $579,761,000.00Purchases of property and equipment: -$10,925,000.00PP&E purchases−$10.93 MInvestments in life insurance policies: $0.00Purchases of businesses, net of cash acquired: -$27,790,000.00Acquisitions, net of cash−$27.79 MCapitalization of internally developed software costs: -$10,065,000.00Software development costs−$10.07 MPayments to Acquire Notes Receivable: -$2,000,000.00Notes receivable issued−$2.00 MProceeds from note receivable: $2,250,000.00Note receivable proceeds+$2.25 MProceeds from Divestiture of Businesses, Net of Cash Divested: $300,000.00Business sales, net of cash+$300.00 KProceeds from sale of property and equipment: $500,000.00PP&E sales+$500.00 KNet cash used in investing activities: -$47,730,000.00. Cash required to fund net payments.Investing cash−$47.73 Minvesting reconciliation: $50,780,000.00Cash sources and uses: $120,805,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $24,508,000.00Beginning cash$24.51 MEnding cash: Cash, cash equivalents, and restricted cash: $31,228,000.00Ending cash$31.23 MExchange-rate effect: -$145,000.00FX effect−$145.00 KCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsFree cash flow−$52.63 MOperating cash − cash spent on PP&ECash flow / Net income−0.77×Operating cash flow ÷ net incomeNet cash change+$6.72 MEnding cash − beginning cash
Chart details

HURON CONSULTING GROUP 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
24,508,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 41,702,000 US dollars. Net cash used.
Net income (loss)
54,481,000 US dollars
Depreciation and amortization
19,869,000 US dollars
Non-cash lease expense
3,281,000 US dollars
Lease-related impairment charges
0 US dollars
-1240000
negative 4,063,000 US dollars
Share-based compensation
28,663,000 US dollars
Amortization of debt discount and issuance costs
577,000 US dollars
Allowances for doubtful accounts
100,000 US dollars
Deferred income taxes
1,592,000 US dollars
Gain on sale of property and equipment
negative 486,000 US dollars
-1240000
negative 303,000 US dollars
Change in fair value of contingent consideration liabilities
7,690,000 US dollars
Change in fair value of equity investment
2,239,000 US dollars
Debt Securities, Available-for-Sale, Allowance for Credit Loss
negative 1,067,000 US dollars
(Increase) decrease in receivables from clients, net
negative 11,139,000 US dollars
(Increase) decrease in unbilled services, net
negative 38,853,000 US dollars
(Increase) decrease in current income tax receivable / payable, net
negative 6,849,000 US dollars
(Increase) decrease in other assets
negative 9,934,000 US dollars
Increase (decrease) in accounts payable and other liabilities
2,138,000 US dollars
Increase (decrease) in accrued payroll and related benefits
negative 88,680,000 US dollars
Increase (decrease) in deferred revenues
negative 958,000 US dollars
Investing activities
negative 47,730,000 US dollars. Net cash used.
Purchases of property and equipment
negative 10,925,000 US dollars
Investments in life insurance policies
0 US dollars
Purchases of businesses, net of cash acquired
negative 27,790,000 US dollars
Capitalization of internally developed software costs
negative 10,065,000 US dollars
Payments to Acquire Notes Receivable
negative 2,000,000 US dollars
Proceeds from note receivable
2,250,000 US dollars
Proceeds from Divestiture of Businesses, Net of Cash Divested
300,000 US dollars
Proceeds from sale of property and equipment
500,000 US dollars
Financing activities
96,297,000 US dollars. Net cash provided.
Proceeds from exercises of stock options
761,000 US dollars
Shares redeemed for employee tax withholdings
negative 20,812,000 US dollars
Share repurchases
negative 206,652,000 US dollars
Proceeds from bank borrowings
579,000,000 US dollars
Repayments of bank borrowings
negative 256,000,000 US dollars
Deferred payments for business acquisitions
0 US dollars
Operating adjustment reconciliation
162,332,000 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
579,761,000 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
50,780,000 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 145,000 US dollars
Ending cash on Jun 30, 2026
31,228,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
120,805,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
6,720,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
−0.77×. 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
negative 41,702,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
10,925,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 52,627,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
  • 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: negative 41,702,000 US dollars minus 10,925,000 US dollars equals negative 52,627,000 US dollars.
HURON CONSULTING GROUP INC. (HURN) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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