LivaNova PLC (LIVN) 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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LivaNova PLC 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 (loss) → Net cash from operating activities: $81,804,000.00Net income (loss) → Operating adjustments reconciliation: $49,059,000.00Remeasurement of derivative instruments → Operating adjustments reconciliation: $52,213,000.00Share-based compensation → Operating adjustments reconciliation: $25,152,000.00Depreciation → Operating adjustments reconciliation: $17,052,000.00Amortization of intangible assets → Operating adjustments reconciliation: $11,226,000.00Remeasurement of contingent consideration to fair value → Operating adjustments reconciliation: $10,504,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $9,707,000.00Litigation provision liability → Operating adjustments reconciliation: $7,835,000.00Amortization of operating lease assets → Operating adjustments reconciliation: $5,515,000.00Impairment of investment → Operating adjustments reconciliation: $1,132,000.00Loss on debt extinguishment → Operating adjustments reconciliation: $857,000.00Operating adjustments reconciliation → Deferred income tax (benefit) expense: $89,945,000.00Operating adjustments reconciliation → Accounts payable and accrued current and non-current liabilities: $32,711,000.00Operating adjustments reconciliation → Other current and non-current assets: $17,446,000.00Operating adjustments reconciliation → Accounts receivable, net: $17,153,000.00Operating adjustments reconciliation → Gain on sale of investment: $13,648,000.00Operating adjustments reconciliation → Inventories: $10,145,000.00Operating adjustments reconciliation → Taxes payable: $8,900,000.00Operating adjustments reconciliation → Other, net: $304,000.00Net cash used in investing activities → investing reconciliation: $46,497,000.00investing reconciliation → Purchases of property, plant, and equipment: $45,840,000.00investing reconciliation → Other, net: $657,000.00Net cash used in financing activities → financing reconciliation: $150,693,000.00financing reconciliation → Repayment of long-term debt obligations: $95,938,000.00financing reconciliation → Payment of contingent consideration: $50,429,000.00financing reconciliation → Other, net: $4,326,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $635,552,000.00Net cash from operating activities → Cash sources and uses: $81,804,000.00Cash sources and uses → Exchange-rate effect: $3,547,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $516,619,000.00Cash sources and uses → Net cash used in investing activities: $46,497,000.00Cash sources and uses → Net cash used in financing activities: $150,693,000.00Net income (loss): $130,863,000.00Net income (loss)+$130.86 MDeferred income tax (benefit) expense: -$89,945,000.00Deferred income taxes−$89.95 MRemeasurement of derivative instruments: $52,213,000.00Derivative value change+$52.21 MShare-based compensation: $25,152,000.00Stock-based compensation+$25.15 MDepreciation: $17,052,000.00Depreciation expense+$17.05 MGain on sale of investment: -$13,648,000.00Gain on investment sales−$13.65 MAmortization of intangible assets: $11,226,000.00Intangible amortization+$11.23 MRemeasurement of contingent consideration to fair value: $10,504,000.00Contingent consideration change+$10.50 MAmortization of debt issuance costs: $9,707,000.00Debt issuance cost amortization+$9.71 MAmortization of operating lease assets: $5,515,000.00Operating lease amortization+$5.52 MImpairment of investment: $1,132,000.00Investment impairments+$1.13 MLoss on debt extinguishment: $857,000.00Debt extinguishment gain & loss+$857.00 KLoss on investment revaluation - Ceribell, Inc.: $0.00Other, net: -$304,000.00Other non-cash items−$304.00 KAccounts receivable, net: -$17,153,000.00Accounts receivable−$17.15 MInventories: -$10,145,000.00Inventories−$10.15 MOther current and non-current assets: -$17,446,000.00Other operating assets−$17.45 MAccounts payable and accrued current and non-current liabilities: -$32,711,000.00Accrued & other liabilities−$32.71 MTaxes payable: -$8,900,000.00Income taxes payable−$8.90 MLitigation provision liability: $7,835,000.00Litigation provision liability+$7.84 MSNIA environmental liability: $0.00Net cash from operating activities: $81,804,000.00Operating cash+$81.80 MOperating adjustments reconciliation: $190,252,000.00Repayment of long-term debt obligations: -$95,938,000.00Long-term debt repaid−$95.94 MPayment of contingent consideration: -$50,429,000.00Contingent consideration paid−$50.43 MOther, net: -$4,326,000.00Other financing, net−$4.33 MNet cash used in financing activities: -$150,693,000.00. Cash required to fund net payments.Financing cash−$150.69 Mfinancing reconciliation: $150,693,000.00Purchases of property, plant, and equipment: -$45,840,000.00PP&E purchases−$45.84 MProceeds from investments: $0.00Other, net: -$657,000.00Other investing, net−$657.00 KNet cash used in investing activities: -$46,497,000.00. Cash required to fund net payments.Investing cash−$46.50 Minvesting reconciliation: $46,497,000.00Cash sources and uses: $717,356,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $635,552,000.00Beginning cash$635.55 MEnding cash: Cash, cash equivalents, and restricted cash: $516,619,000.00Ending cash$516.62 MExchange-rate effect: -$3,547,000.00FX effect−$3.55 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$35.96 MOperating cash − cash spent on PP&ECash flow / Net income0.63×Operating cash flow ÷ net incomeNet cash change−$118.93 MEnding cash − beginning cash
Chart details

LivaNova PLC 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
635,552,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
81,804,000 US dollars. Net cash provided.
Net income (loss)
130,863,000 US dollars
Deferred income tax (benefit) expense
negative 89,945,000 US dollars
Remeasurement of derivative instruments
52,213,000 US dollars
Share-based compensation
25,152,000 US dollars
Depreciation
17,052,000 US dollars
Gain on sale of investment
negative 13,648,000 US dollars
Amortization of intangible assets
11,226,000 US dollars
Remeasurement of contingent consideration to fair value
10,504,000 US dollars
Amortization of debt issuance costs
9,707,000 US dollars
Amortization of operating lease assets
5,515,000 US dollars
Impairment of investment
1,132,000 US dollars
Loss on debt extinguishment
857,000 US dollars
Loss on investment revaluation - Ceribell, Inc.
0 US dollars
Other, net
negative 304,000 US dollars
Accounts receivable, net
negative 17,153,000 US dollars
Inventories
negative 10,145,000 US dollars
Other current and non-current assets
negative 17,446,000 US dollars
Accounts payable and accrued current and non-current liabilities
negative 32,711,000 US dollars
Taxes payable
negative 8,900,000 US dollars
Litigation provision liability
7,835,000 US dollars
SNIA environmental liability
0 US dollars
Investing activities
negative 46,497,000 US dollars. Net cash used.
Purchases of property, plant, and equipment
negative 45,840,000 US dollars
Proceeds from investments
0 US dollars
Other, net
negative 657,000 US dollars
Financing activities
negative 150,693,000 US dollars. Net cash used.
Repayment of long-term debt obligations
negative 95,938,000 US dollars
Payment of contingent consideration
negative 50,429,000 US dollars
Other, net
negative 4,326,000 US dollars
Operating adjustment reconciliation
190,252,000 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
150,693,000 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
46,497,000 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 3,547,000 US dollars
Ending cash on Jun 30, 2026
516,619,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
717,356,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 118,933,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.63×. 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
81,804,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
45,840,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
35,964,000 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 exceeds operating cash. The diagram allocates $81.80M of net income directly to operating cash and $49.06M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 81,804,000 US dollars minus 45,840,000 US dollars equals 35,964,000 US dollars.
LivaNova PLC (LIVN) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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