# HURON CONSULTING GROUP INC. (HURN) FY2026 YTD Q2 Statement of Cash Flows

- Company: HURON CONSULTING GROUP INC. (HURN)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-28, accession number 0001628280-26-050176
- Page: https://plicit.ai/financials/hurn/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/hurn-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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.