Life360, Inc. (LIF) 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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Life360, Inc. 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. 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.Net income → Net cash from operating activities: $5,061,000.00Stock-based compensation expense, net of amounts capitalized → Operating adjustments reconciliation: $22,821,000.00Depreciation and amortization → Operating adjustments reconciliation: $5,633,000.00Accrued expenses and other current liabilities → Operating adjustments reconciliation: $1,894,000.00Loss on tariff refund monetization → Operating adjustments reconciliation: $1,329,000.00Loss (gain) on change in fair value of investments → Operating adjustments reconciliation: $877,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $818,000.00Non-cash interest expense, net → Operating adjustments reconciliation: $722,000.00Inventory → Operating adjustments reconciliation: $433,000.00Amortization of costs capitalized to obtain contracts → Operating adjustments reconciliation: $354,000.00Amortization of operating lease right-of-use asset → Operating adjustments reconciliation: $91,000.00Operating adjustments reconciliation → Net cash from operating activities: $18,749,000.00Operating adjustments reconciliation → Accounts payable: $6,424,000.00Operating adjustments reconciliation → Deferred income taxes: $4,451,000.00Operating adjustments reconciliation → Accounts receivable, net: $3,480,000.00Operating adjustments reconciliation → Accretion of discount on short-term investments: $1,082,000.00Operating adjustments reconciliation → Costs capitalized to obtain contracts, net: $306,000.00Operating adjustments reconciliation → Non-cash revenue from investments: $269,000.00Operating adjustments reconciliation → Deferred revenue: $119,000.00Operating adjustments reconciliation → Provision for credit losses: $92,000.00Proceeds from maturities of short-term investments → investing reconciliation: $16,895,000.00Net cash used in investing activities → investing reconciliation: $92,732,000.00investing reconciliation → Purchase of short-term investments: $107,671,000.00investing reconciliation → Purchase of other strategic investments: $1,000,000.00investing reconciliation → Internally developed software: $956,000.00Net cash used in financing activities → financing reconciliation: $14,187,000.00Proceeds related to tax withholdings on restricted stock settlements and the exercise of stock options and warrants → financing reconciliation: $15,055,000.00financing reconciliation → Taxes paid related to net settlement of equity awards: $14,088,000.00financing reconciliation → Purchase of treasury stock: $13,225,000.00financing reconciliation → Remittance of tariff refund claims: $1,929,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $352,861,000.00Net cash from operating activities → Cash sources and uses: $23,810,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $269,752,000.00Cash sources and uses → Net cash used in investing activities: $92,732,000.00Cash sources and uses → Net cash used in financing activities: $14,187,000.00Net income: $5,061,000.00Net income+$5.06 MDepreciation and amortization: $5,633,000.00Depreciation & amortization+$5.63 MAmortization of costs capitalized to obtain contracts: $354,000.00Contract cost amortization+$354.00 KAmortization of operating lease right-of-use asset: $91,000.00Operating lease amortization+$91.00 KStock-based compensation expense, net of amounts capitalized: $22,821,000.00Stock-based compensation+$22.82 MNon-cash interest expense, net: $722,000.00Paid-in-kind interest+$722.00 KLoss (gain) on change in fair value of investments: $877,000.00Investment value change+$877.00 KNon-cash revenue from investments: -$269,000.00Other non-cash items−$269.00 KDeferred income taxes: -$4,451,000.00Deferred income taxes−$4.45 MAccretion of discount on short-term investments: -$1,082,000.00Investment discount & premium−$1.08 MLoss on tariff refund monetization: $1,329,000.00Tariff refund monetization loss+$1.33 MProvision for credit losses: -$92,000.00Credit loss provision−$92.00 KAccounts receivable, net: -$3,480,000.00Accounts receivable−$3.48 MPrepaid expenses and other assets: $818,000.00Prepaid & other assets+$818.00 KInventory: $433,000.00Inventories+$433.00 KCosts capitalized to obtain contracts, net: -$306,000.00Contract assets−$306.00 KAccounts payable: -$6,424,000.00Accounts payable−$6.42 MAccrued expenses and other current liabilities: $1,894,000.00Other accrued liabilities+$1.89 MDeferred revenue: -$119,000.00Deferred revenue−$119.00 KOther liabilities, noncurrent: $0.00Net cash from operating activities: $23,810,000.00Operating cash+$23.81 MOperating adjustments reconciliation: $34,972,000.00Indemnity escrow payment in connection with the acquisition of Fantix, Inc.: $0.00Proceeds from monetization of tariff refund claims: $0.00Remittance of tariff refund claims: -$1,929,000.00Tariff refund claims paid−$1.93 MProceeds related to tax withholdings on restricted stock settlements and the exercise of stock options and warrants: $15,055,000.00Stock award tax proceeds+$15.06 MTaxes paid related to net settlement of equity awards: -$14,088,000.00Stock-award tax withholding−$14.09 MPurchase of treasury stock: -$13,225,000.00Common stock repurchases−$13.23 MProceeds from issuance of convertible senior notes: $0.00Payments of debt issuance costs: $0.00Purchase of capped calls: $0.00Net cash used in financing activities: -$14,187,000.00. Cash required to fund net payments.Financing cash−$14.19 Mfinancing reconciliation: $29,242,000.00Cash paid for acquisitions, net of cash acquired: $0.00Internally developed software: -$956,000.00Software development costs−$956.00 KPurchase of property and equipment: $0.00Purchase of short-term investments: -$107,671,000.00Short-term investment purchases−$107.67 MProceeds from maturities of short-term investments: $16,895,000.00Short-term investment maturities+$16.90 MPurchase of other strategic investments: -$1,000,000.00Other investment purchases−$1.00 MConvertible note investment: $0.00Net cash used in investing activities: -$92,732,000.00. Cash required to fund net payments.Investing cash−$92.73 Minvesting reconciliation: $109,627,000.00Cash sources and uses: $376,671,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $352,861,000.00Beginning cash$352.86 MEnding cash: Cash, cash equivalents, and restricted cash: $269,752,000.00Ending cash$269.75 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$23.81 MOperating cash − cash spent on PP&ECash flow / Net income4.70×Operating cash flow ÷ net incomeNet cash change−$83.11 MEnding cash − beginning cash
Chart details

Life360, Inc. 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
352,861,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
23,810,000 US dollars. Net cash provided.
Net income
5,061,000 US dollars
Depreciation and amortization
5,633,000 US dollars
Amortization of costs capitalized to obtain contracts
354,000 US dollars
Amortization of operating lease right-of-use asset
91,000 US dollars
Stock-based compensation expense, net of amounts capitalized
22,821,000 US dollars
Non-cash interest expense, net
722,000 US dollars
Loss (gain) on change in fair value of investments
877,000 US dollars
Non-cash revenue from investments
negative 269,000 US dollars
Deferred income taxes
negative 4,451,000 US dollars
Accretion of discount on short-term investments
negative 1,082,000 US dollars
Loss on tariff refund monetization
1,329,000 US dollars
Provision for credit losses
negative 92,000 US dollars
Accounts receivable, net
negative 3,480,000 US dollars
Prepaid expenses and other assets
818,000 US dollars
Inventory
433,000 US dollars
Costs capitalized to obtain contracts, net
negative 306,000 US dollars
Accounts payable
negative 6,424,000 US dollars
Accrued expenses and other current liabilities
1,894,000 US dollars
Deferred revenue
negative 119,000 US dollars
Other liabilities, noncurrent
0 US dollars
Investing activities
negative 92,732,000 US dollars. Net cash used.
Cash paid for acquisitions, net of cash acquired
0 US dollars
Internally developed software
negative 956,000 US dollars
Purchase of property and equipment
0 US dollars
Purchase of short-term investments
negative 107,671,000 US dollars
Proceeds from maturities of short-term investments
16,895,000 US dollars
Purchase of other strategic investments
negative 1,000,000 US dollars
Convertible note investment
0 US dollars
Financing activities
negative 14,187,000 US dollars. Net cash used.
Indemnity escrow payment in connection with the acquisition of Fantix, Inc.
0 US dollars
Proceeds from monetization of tariff refund claims
0 US dollars
Remittance of tariff refund claims
negative 1,929,000 US dollars
Proceeds related to tax withholdings on restricted stock settlements and the exercise of stock options and warrants
15,055,000 US dollars
Taxes paid related to net settlement of equity awards
negative 14,088,000 US dollars
Purchase of treasury stock
negative 13,225,000 US dollars
Proceeds from issuance of convertible senior notes
0 US dollars
Payments of debt issuance costs
0 US dollars
Purchase of capped calls
0 US dollars
Operating adjustment reconciliation
34,972,000 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
29,242,000 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
109,627,000 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
269,752,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
376,671,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 83,109,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
4.70×. 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
23,810,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
0 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
23,810,000 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 $18.75M 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: 23,810,000 US dollars minus 0 US dollars equals 23,810,000 US dollars.
Life360, Inc. (LIF) FY2026 Q2 Statement of Cash Flows Sankey chart
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