LUMEN TECHNOLOGIES, INC. (LUMN) 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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LUMEN TECHNOLOGIES, 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.Depreciation and amortization → operating reconciliation: $668,000,000.00Accounts receivable → operating reconciliation: $230,000,000.00Change in deferred revenue → operating reconciliation: $170,000,000.00Accrued income and other taxes → operating reconciliation: $158,000,000.00Other current assets and liabilities, net → operating reconciliation: $148,000,000.00Net gain on sale of business → operating reconciliation: $31,000,000.00Other, net → operating reconciliation: $30,000,000.00Stock-based compensation → operating reconciliation: $18,000,000.00operating reconciliation → Net cash from operating activities: $971,000,000.00operating reconciliation → Net loss: $201,000,000.00operating reconciliation → Accounts payable: $148,000,000.00operating reconciliation → Deferred income taxes: $101,000,000.00operating reconciliation → Retirement benefits: $16,000,000.00operating reconciliation → Net loss on early retirement of debt: $6,000,000.00operating reconciliation → Provision for uncollectible accounts: $5,000,000.00operating reconciliation → Changes in other assets and liabilities, net: $5,000,000.00Net proceeds from issuance of long-term debt → financing reconciliation: $1,072,000,000.00financing reconciliation → Net cash from financing activities: $174,000,000.00financing reconciliation → Payments of long-term debt: $878,000,000.00financing reconciliation → Debt issuance and extinguishment costs and related fees: $15,000,000.00financing reconciliation → Other, net: $5,000,000.00Net cash used in investing activities → investing reconciliation: $894,000,000.00Proceeds from sale of property, plant and equipment, and other assets → investing reconciliation: $5,000,000.00Other, net → investing reconciliation: $3,000,000.00investing reconciliation → Capital expenditures: $902,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,636,000,000.00Net cash from operating activities → Cash sources and uses: $971,000,000.00Net cash from financing activities → Cash sources and uses: $174,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $1,887,000,000.00Cash sources and uses → Net cash used in investing activities: $894,000,000.00Net loss: -$201,000,000.00Net loss−$201.00 MDepreciation and amortization: $668,000,000.00Depreciation & amortization+$668.00 MNet gain on sale of business: $31,000,000.00Business sale gain & loss+$31.00 MGoodwill impairment: $0.00Deferred income taxes: -$101,000,000.00Deferred taxes & credits−$101.00 MProvision for uncollectible accounts: -$5,000,000.00Credit loss provision−$5.00 MNet loss on early retirement of debt: -$6,000,000.00Debt extinguishment gain & loss−$6.00 MStock-based compensation: $18,000,000.00Stock-based compensation+$18.00 MAccounts receivable: $230,000,000.00Accounts receivable+$230.00 MAccounts payable: -$148,000,000.00Accounts payable−$148.00 MAccrued income and other taxes: $158,000,000.00Accrued taxes+$158.00 MOther current assets and liabilities, net: $148,000,000.00Other current items, net+$148.00 MRetirement benefits: -$16,000,000.00Pension & retiree obligations−$16.00 MChange in deferred revenue: $170,000,000.00Unearned revenue+$170.00 MChanges in other assets and liabilities, net: -$5,000,000.00Other noncurrent items−$5.00 MOther, net: $30,000,000.00Other operating, net+$30.00 MNet cash from operating activities: $971,000,000.00Operating cash+$971.00 Moperating reconciliation: $1,453,000,000.00Payments of long-term debt: -$878,000,000.00Long-term debt repaid−$878.00 MNet proceeds from issuance of long-term debt: $1,072,000,000.00Long-term debt issued+$1.07 BOther, net: -$5,000,000.00Other financing, net−$5.00 MDebt issuance and extinguishment costs and related fees: -$15,000,000.00Debt issuance & extinguishment−$15.00 MNet cash from financing activities: $174,000,000.00Financing cash+$174.00 Mfinancing reconciliation: $1,072,000,000.00Capital expenditures: -$902,000,000.00Capital expenditures−$902.00 MProceeds from sale of business: $0.00Proceeds from sale of property, plant and equipment, and other assets: $5,000,000.00Asset sales+$5.00 MOther, net: $3,000,000.00Other investing, net+$3.00 MNet cash used in investing activities: -$894,000,000.00. Cash required to fund net payments.Investing cash−$894.00 Minvesting reconciliation: $902,000,000.00Cash sources and uses: $2,781,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,636,000,000.00Beginning cash$1.64 BEnding cash: Cash, cash equivalents, and restricted cash: $1,887,000,000.00Ending cash$1.89 BCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$201.00M + net operating adjustments $1.17B = operating cash +$971.00MFree cash flow$69.00 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$251.00 MEnding cash − beginning cash
Chart details

LUMEN TECHNOLOGIES, 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
1,636,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
971,000,000 US dollars. Net cash provided.
Net loss
negative 201,000,000 US dollars
Depreciation and amortization
668,000,000 US dollars
Net gain on sale of business
31,000,000 US dollars
Goodwill impairment
0 US dollars
Deferred income taxes
negative 101,000,000 US dollars
Provision for uncollectible accounts
negative 5,000,000 US dollars
Net loss on early retirement of debt
negative 6,000,000 US dollars
Stock-based compensation
18,000,000 US dollars
Accounts receivable
230,000,000 US dollars
Accounts payable
negative 148,000,000 US dollars
Accrued income and other taxes
158,000,000 US dollars
Other current assets and liabilities, net
148,000,000 US dollars
Retirement benefits
negative 16,000,000 US dollars
Change in deferred revenue
170,000,000 US dollars
Changes in other assets and liabilities, net
negative 5,000,000 US dollars
Other, net
30,000,000 US dollars
Investing activities
negative 894,000,000 US dollars. Net cash used.
Capital expenditures
negative 902,000,000 US dollars
Proceeds from sale of business
0 US dollars
Proceeds from sale of property, plant and equipment, and other assets
5,000,000 US dollars
Other, net
3,000,000 US dollars
Financing activities
174,000,000 US dollars. Net cash provided.
Payments of long-term debt
negative 878,000,000 US dollars
Net proceeds from issuance of long-term debt
1,072,000,000 US dollars
Other, net
negative 5,000,000 US dollars
Debt issuance and extinguishment costs and related fees
negative 15,000,000 US dollars
Operating adjustment reconciliation
1,453,000,000 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
1,072,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
902,000,000 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
0 US dollars
Ending cash on Jun 30, 2026
1,887,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,781,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
251,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
971,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
902,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
69,000,000 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 loss −$201.00M + net operating adjustments $1.17B = operating cash +$971.00M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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 spent on productive assets equals free cash flow: 971,000,000 US dollars minus 902,000,000 US dollars equals 69,000,000 US dollars.
LUMEN TECHNOLOGIES, INC. (LUMN) FY2026 Q2 Statement of Cash Flows Sankey chart
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