# Jazz Pharmaceuticals plc (JAZZ) FY2026 YTD Q2 Statement of Cash Flows

- Company: Jazz Pharmaceuticals plc (JAZZ)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-03, accession number 0001232524-26-000045
- Page: https://plicit.ai/financials/jazz/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/jazz-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**: 1,391,900,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 823,900,000 US dollars. Net cash provided.
- **Net income (loss)**: 485,900,000 US dollars
- **Intangible asset amortization**: 342,300,000 US dollars
- **Share-based compensation**: 147,800,000 US dollars
- **Acquisition accounting inventory fair value step-up adjustment**: 54,100,000 US dollars
- **Provision for losses on accounts receivable and inventory**: 21,700,000 US dollars
- **Depreciation**: 18,200,000 US dollars
- **Non-cash interest expense**: 9,600,000 US dollars
- **Deferred tax benefit**: negative 104,900,000 US dollars
- **Gain on sale of priority review voucher**: negative 122,800,000 US dollars
- **Other non-cash transactions**: 1,500,000 US dollars
- **Accounts receivable**: negative 51,400,000 US dollars
- **Inventories**: negative 107,700,000 US dollars
- **Prepaid expenses and other assets**: 56,800,000 US dollars
- **Accounts payable**: 7,100,000 US dollars
- **Accrued liabilities**: 600,000 US dollars
- **Income taxes payable**: negative 300,000 US dollars
- **Other liabilities**: negative 11,600,000 US dollars
- **Acquired in-process research and development**: 77,000,000 US dollars
- **Investing activities**: 478,000,000 US dollars. Net cash provided.
- **Proceeds from maturity of investments**: 1,240,000,000 US dollars
- **Proceeds from sale of priority review voucher**: 200,000,000 US dollars
- **Payments related to sale of priority review voucher**: negative 77,200,000 US dollars
- **Purchases of property, plant and equipment**: negative 37,800,000 US dollars
- **Acquired in-process research and development**: negative 77,000,000 US dollars
- **Acquisition of investments**: negative 770,000,000 US dollars
- **Acquisition of intangible assets**: 0 US dollars
- **Asset acquisition, net of cash acquired**: 0 US dollars
- **Financing activities**: negative 1,073,000,000 US dollars. Net cash used.
- **Repayment of 2026 Notes**: negative 1,000,000,000 US dollars
- **Payment of employee withholding taxes related to share-based awards**: negative 113,100,000 US dollars
- **Repayments of long-term debt**: negative 15,500,000 US dollars
- **Proceeds from employee equity incentive and purchase plans**: 55,600,000 US dollars
- **Share repurchases**: 0 US dollars
- **Operating adjustment reconciliation**: 736,700,000 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**: 1,128,600,000 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**: 1,440,000,000 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 1,000,000 US dollars
- **Ending cash on Jun 30, 2026**: 1,619,800,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 2,693,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 227,900,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.70×. 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**: 823,900,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 37,800,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 786,100,000 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 $338.00M 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 purchases of property, plant and equipment equals free cash flow: 823,900,000 US dollars minus 37,800,000 US dollars equals 786,100,000 US dollars.