Lindsay Corporation (LNN) FY2026 YTD Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-09-01 to 2026-05-31

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Lindsay Corporation cash flow reconciliation, Sep 1, 2025 through May 31, 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, including disposal groups and discontinued operations. 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 earnings → Net cash from operating activities: $30,626,000.00Net earnings → Operating adjustments reconciliation: $13,763,000.00Depreciation and amortization → Operating adjustments reconciliation: $17,047,000.00Accounts payable → Operating adjustments reconciliation: $7,831,000.00Deferred income taxes → Operating adjustments reconciliation: $5,548,000.00Share-based compensation expense → Operating adjustments reconciliation: $4,890,000.00Provision for uncollectible accounts receivable → Operating adjustments reconciliation: $201,000.00Other, net → Operating adjustments reconciliation: $29,000.00Operating adjustments reconciliation → Receivables: $21,694,000.00Operating adjustments reconciliation → Other current assets: $7,985,000.00Operating adjustments reconciliation → Other current liabilities: $7,516,000.00Operating adjustments reconciliation → Inventories: $6,107,000.00Operating adjustments reconciliation → Other noncurrent assets and liabilities: $5,719,000.00Operating adjustments reconciliation → Unrealized foreign currency transaction gain: $288,000.00Net cash used in investing activities → investing reconciliation: $38,366,000.00investing reconciliation → Purchases of property, plant, and equipment: $35,514,000.00investing reconciliation → Payments for settlement of net investment hedge: $1,746,000.00investing reconciliation → Other investing activities, net: $1,106,000.00Net cash used in financing activities → financing reconciliation: $92,368,000.00Proceeds from exercise of stock options → financing reconciliation: $805,000.00Other financing activities, net → financing reconciliation: $346,000.00financing reconciliation → Repurchase of common shares: $80,738,000.00financing reconciliation → Dividends paid: $11,528,000.00financing reconciliation → Common stock withheld for payroll tax obligations: $1,253,000.00Exchange-rate effect → Cash sources and uses: $4,293,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $250,575,000.00Net cash from operating activities → Cash sources and uses: $30,626,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $154,760,000.00Cash sources and uses → Net cash used in investing activities: $38,366,000.00Cash sources and uses → Net cash used in financing activities: $92,368,000.00Net earnings: $44,389,000.00Net earnings+$44.39 MDepreciation and amortization: $17,047,000.00Depreciation & amortization+$17.05 MProvision for uncollectible accounts receivable: $201,000.00Credit loss provision+$201.00 KDeferred income taxes: $5,548,000.00Deferred income taxes+$5.55 MShare-based compensation expense: $4,890,000.00Stock-based compensation+$4.89 MUnrealized foreign currency transaction gain: -$288,000.00Unrealized FX gain & loss−$288.00 KOther, net: $29,000.00Other non-cash items+$29.00 KReceivables: -$21,694,000.00Accounts receivable−$21.69 MInventories: -$6,107,000.00Inventories−$6.11 MOther current assets: -$7,985,000.00Other current assets−$7.99 MAccounts payable: $7,831,000.00Accounts payable+$7.83 MOther current liabilities: -$7,516,000.00Other operating liabilities−$7.52 MOther noncurrent assets and liabilities: -$5,719,000.00Other noncurrent items−$5.72 MNet cash from operating activities: $30,626,000.00Operating cash+$30.63 MOperating adjustments reconciliation: $49,309,000.00Proceeds from exercise of stock options: $805,000.00Stock option exercises+$805.00 KCommon stock withheld for payroll tax obligations: -$1,253,000.00Stock-award tax withholding−$1.25 MOther financing activities, net: $346,000.00Other financing, net+$346.00 KRepurchase of common shares: -$80,738,000.00Common stock repurchases−$80.74 MDividends paid: -$11,528,000.00Dividends paid−$11.53 MNet cash used in financing activities: -$92,368,000.00. Cash required to fund net payments.Financing cash−$92.37 Mfinancing reconciliation: $93,519,000.00Purchases of property, plant, and equipment: -$35,514,000.00PP&E purchases−$35.51 MPurchases of marketable securities: $0.00Purchase of equity method investment: $0.00Proceeds from settlement of net investment hedge: $0.00Payments for settlement of net investment hedge: -$1,746,000.00Investing hedge payments−$1.75 MOther investing activities, net: -$1,106,000.00Other investing, net−$1.11 MNet cash used in investing activities: -$38,366,000.00. Cash required to fund net payments.Investing cash−$38.37 Minvesting reconciliation: $38,366,000.00Cash sources and uses: $285,494,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $250,575,000.00Beginning cash$250.58 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $154,760,000.00Ending cash$154.76 MExchange-rate effect: $4,293,000.00FX effect+$4.29 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow−$4.89 MOperating cash − cash spent on PP&ECash flow / Net income0.69×Operating cash flow ÷ net incomeNet cash change−$95.82 MEnding cash − beginning cash
Chart details

Lindsay Corporation cash flow reconciliation, Sep 1, 2025 through May 31, 2026

Cash flows for Sep 1, 2025 through May 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Aug 31, 2025. Ending cash: May 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Aug 31, 2025
250,575,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
30,626,000 US dollars. Net cash provided.
Net earnings
44,389,000 US dollars
Depreciation and amortization
17,047,000 US dollars
Provision for uncollectible accounts receivable
201,000 US dollars
Deferred income taxes
5,548,000 US dollars
Share-based compensation expense
4,890,000 US dollars
Unrealized foreign currency transaction gain
negative 288,000 US dollars
Other, net
29,000 US dollars
Receivables
negative 21,694,000 US dollars
Inventories
negative 6,107,000 US dollars
Other current assets
negative 7,985,000 US dollars
Accounts payable
7,831,000 US dollars
Other current liabilities
negative 7,516,000 US dollars
Other noncurrent assets and liabilities
negative 5,719,000 US dollars
Investing activities
negative 38,366,000 US dollars. Net cash used.
Purchases of property, plant, and equipment
negative 35,514,000 US dollars
Purchases of marketable securities
0 US dollars
Purchase of equity method investment
0 US dollars
Proceeds from settlement of net investment hedge
0 US dollars
Payments for settlement of net investment hedge
negative 1,746,000 US dollars
Other investing activities, net
negative 1,106,000 US dollars
Financing activities
negative 92,368,000 US dollars. Net cash used.
Proceeds from exercise of stock options
805,000 US dollars
Common stock withheld for payroll tax obligations
negative 1,253,000 US dollars
Other financing activities, net
346,000 US dollars
Repurchase of common shares
negative 80,738,000 US dollars
Dividends paid
negative 11,528,000 US dollars
Operating adjustment reconciliation
49,309,000 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
93,519,000 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
38,366,000 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
4,293,000 US dollars
Ending cash on May 31, 2026
154,760,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
285,494,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 95,815,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.69×. 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
30,626,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
35,514,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 4,888,000 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 $30.63M of net income directly to operating cash and $13.76M 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: 30,626,000 US dollars minus 35,514,000 US dollars equals negative 4,888,000 US dollars.
Lindsay Corporation (LNN) FY2026 YTD Q3 Statement of Cash Flows Sankey chart
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