LGI HOMES, INC. (LGIH) 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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LGI HOMES, 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. 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: $29,144,000.00Accounts payable → Operating adjustments reconciliation: $42,571,000.00Pre-acquisition costs and deposits → Operating adjustments reconciliation: $9,702,000.00Compensation expense for equity awards → Operating adjustments reconciliation: $5,667,000.00Inventory impairment → Operating adjustments reconciliation: $4,681,000.00Depreciation and amortization → Operating adjustments reconciliation: $2,521,000.00Distributions of earnings from unconsolidated entities → Operating adjustments reconciliation: $825,000.00Operating adjustments reconciliation → Net cash from operating activities: $29,866,000.00Operating adjustments reconciliation → Real estate inventory: $19,853,000.00Operating adjustments reconciliation → Loss (gain) on disposal of assets: $5,509,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $4,311,000.00Operating adjustments reconciliation → Equity in income of unconsolidated entities: $2,821,000.00Operating adjustments reconciliation → Other assets: $1,736,000.00Operating adjustments reconciliation → Accounts receivable: $1,383,000.00Operating adjustments reconciliation → Deferred income taxes: $488,000.00Proceeds from sale of property and equipment → investing reconciliation: $28,403,000.00Return of capital from unconsolidated entities → investing reconciliation: $514,000.00investing reconciliation → Net cash from investing activities: $25,523,000.00investing reconciliation → Investment in unconsolidated entities: $1,882,000.00investing reconciliation → Purchases of property and equipment: $1,512,000.00Net cash used in financing activities → financing reconciliation: $84,699,000.00Proceeds from notes payable → financing reconciliation: $143,316,000.00Proceeds from sale of stock → financing reconciliation: $2,196,000.00financing reconciliation → Payments on notes payable: $222,000,000.00financing reconciliation → Payments on financing arrangements: $8,136,000.00financing reconciliation → Loan issuance costs: $75,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $61,247,000.00Net cash from operating activities → Cash sources and uses: $59,010,000.00Net cash from investing activities → Cash sources and uses: $25,523,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $61,081,000.00Cash sources and uses → Net cash used in financing activities: $84,699,000.00Net income: $29,144,000.00Net income+$29.14 MEquity in income of unconsolidated entities: -$2,821,000.00Equity-method results−$2.82 MDistributions of earnings from unconsolidated entities: $825,000.00Equity-method distributions+$825.00 KDepreciation and amortization: $2,521,000.00Depreciation & amortization+$2.52 MCompensation expense for equity awards: $5,667,000.00Stock-based compensation+$5.67 MDeferred income taxes: -$488,000.00Deferred tax balances−$488.00 KAccounts receivable: -$1,383,000.00Accounts receivable−$1.38 MReal estate inventory: -$19,853,000.00Inventories−$19.85 MPre-acquisition costs and deposits: $9,702,000.00Pre-acquisition costs & deposits+$9.70 MOther assets: -$1,736,000.00Other operating assets−$1.74 MAccounts payable: $42,571,000.00Accounts payable+$42.57 MAccrued expenses and other liabilities: -$4,311,000.00Accrued & other liabilities−$4.31 MLoss (gain) on disposal of assets: -$5,509,000.00Asset disposal gain & loss−$5.51 MInventory impairment: $4,681,000.00Inventory write-downs+$4.68 MNet cash from operating activities: $59,010,000.00Operating cash+$59.01 MOperating adjustments reconciliation: $65,967,000.00Loan issuance costs: -$75,000.00Debt issuance costs−$75.00 KPayments on notes payable: -$222,000,000.00Notes payable repaid−$222.00 MPayments on financing arrangements: -$8,136,000.00Financing arrangements repaid−$8.14 MProceeds from notes payable: $143,316,000.00Notes payable issued+$143.32 MProceeds from sale of stock: $2,196,000.00Common stock issued+$2.20 MStock repurchase: $0.00Net cash used in financing activities: -$84,699,000.00. Cash required to fund net payments.Financing cash−$84.70 Mfinancing reconciliation: $230,211,000.00Purchases of property and equipment: -$1,512,000.00PP&E purchases−$1.51 MProceeds from sale of property and equipment: $28,403,000.00PP&E sales+$28.40 MInvestment in unconsolidated entities: -$1,882,000.00Equity-method investments made−$1.88 MReturn of capital from unconsolidated entities: $514,000.00Equity-method return of capital+$514.00 KNet cash from investing activities: $25,523,000.00Investing cash+$25.52 Minvesting reconciliation: $28,917,000.00Cash sources and uses: $145,780,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $61,247,000.00Beginning cash$61.25 MEnding cash: Cash, cash equivalents, and restricted cash: $61,081,000.00Ending cash$61.08 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$57.50 MOperating cash − cash spent on PP&ECash flow / Net income2.02×Operating cash flow ÷ net incomeNet cash change−$166.00 KEnding cash − beginning cash
Chart details

LGI HOMES, 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
61,247,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
59,010,000 US dollars. Net cash provided.
Net income
29,144,000 US dollars
Equity in income of unconsolidated entities
negative 2,821,000 US dollars
Distributions of earnings from unconsolidated entities
825,000 US dollars
Depreciation and amortization
2,521,000 US dollars
Compensation expense for equity awards
5,667,000 US dollars
Deferred income taxes
negative 488,000 US dollars
Accounts receivable
negative 1,383,000 US dollars
Real estate inventory
negative 19,853,000 US dollars
Pre-acquisition costs and deposits
9,702,000 US dollars
Other assets
negative 1,736,000 US dollars
Accounts payable
42,571,000 US dollars
Accrued expenses and other liabilities
negative 4,311,000 US dollars
Loss (gain) on disposal of assets
negative 5,509,000 US dollars
Inventory impairment
4,681,000 US dollars
Investing activities
25,523,000 US dollars. Net cash provided.
Purchases of property and equipment
negative 1,512,000 US dollars
Proceeds from sale of property and equipment
28,403,000 US dollars
Investment in unconsolidated entities
negative 1,882,000 US dollars
Return of capital from unconsolidated entities
514,000 US dollars
Financing activities
negative 84,699,000 US dollars. Net cash used.
Loan issuance costs
negative 75,000 US dollars
Payments on notes payable
negative 222,000,000 US dollars
Payments on financing arrangements
negative 8,136,000 US dollars
Proceeds from notes payable
143,316,000 US dollars
Proceeds from sale of stock
2,196,000 US dollars
Stock repurchase
0 US dollars
Operating adjustment reconciliation
65,967,000 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
230,211,000 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
28,917,000 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
61,081,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
145,780,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 166,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.02×. 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
59,010,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,512,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
57,498,000 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 $29.87M 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: 59,010,000 US dollars minus 1,512,000 US dollars equals 57,498,000 US dollars.
LGI HOMES, INC. (LGIH) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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