MasterBrand, Inc. (MBC) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-12-29 to 2026-06-28

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MasterBrand, Inc. cash flow reconciliation, Dec 29, 2025 through Jun 28, 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.Depreciation and amortization → operating reconciliation: $57,100,000.00Stock-based compensation → operating reconciliation: $17,000,000.00Restructuring charges, net of cash payments → operating reconciliation: $8,100,000.00Inventories → operating reconciliation: $7,500,000.00Accounts payable → operating reconciliation: $3,400,000.00Other current assets → operating reconciliation: $2,600,000.00Amortization of finance fees → operating reconciliation: $1,500,000.00operating reconciliation → Net cash from operating activities: $5,800,000.00operating reconciliation → Net income (loss): $73,000,000.00operating reconciliation → Accrued expenses and other current liabilities: $8,100,000.00operating reconciliation → Accounts receivable: $6,300,000.00operating reconciliation → Other items: $4,000,000.00Issuance of Term Loan A → financing reconciliation: $375,000,000.00Proceeds from revolving credit facility borrowings → financing reconciliation: $150,000,000.00financing reconciliation → Net cash from financing activities: $404,600,000.00financing reconciliation → Repayment of revolving credit facility borrowings: $110,000,000.00financing reconciliation → Payments of employee taxes withheld from share-based awards: $7,800,000.00financing reconciliation → Other items: $1,600,000.00financing reconciliation → Payment of financing fees: $1,000,000.00Net cash used in investing activities → investing reconciliation: $353,400,000.00Proceeds from the disposition of assets → investing reconciliation: $300,000.00investing reconciliation → Acquisition of business, net of cash acquired: $330,300,000.00investing reconciliation → Capital expenditures: $23,400,000.00Exchange-rate effect → Cash sources and uses: $700,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $183,900,000.00Net cash from operating activities → Cash sources and uses: $5,800,000.00Net cash from financing activities → Cash sources and uses: $404,600,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $241,600,000.00Cash sources and uses → Net cash used in investing activities: $353,400,000.00Net income (loss): -$73,000,000.00Net income (loss)−$73.00 MDepreciation and amortization: $57,100,000.00Depreciation expense+$57.10 MRestructuring charges, net of cash payments: $8,100,000.00Restructuring charges+$8.10 MAmortization of finance fees: $1,500,000.00Debt issuance cost amortization+$1.50 MStock-based compensation: $17,000,000.00Stock-based compensation+$17.00 MRecognition of pension settlement charge: $0.00Accounts receivable: -$6,300,000.00Accounts receivable−$6.30 MInventories: $7,500,000.00Inventories+$7.50 MOther current assets: $2,600,000.00Other current assets+$2.60 MAccounts payable: $3,400,000.00Accounts payable+$3.40 MAccrued expenses and other current liabilities: -$8,100,000.00Accrued liabilities−$8.10 MOther items: -$4,000,000.00Other working capital, net−$4.00 MNet cash from operating activities: $5,800,000.00Operating cash+$5.80 Moperating reconciliation: $97,200,000.00Proceeds from revolving credit facility borrowings: $150,000,000.00Long-term credit line borrowings+$150.00 MIssuance of Term Loan A: $375,000,000.00Debt issued+$375.00 MRepayment of revolving credit facility borrowings: -$110,000,000.00Long-term credit line repayments−$110.00 MPayment of financing fees: -$1,000,000.00Debt issuance costs−$1.00 MRepurchase of common stock: $0.00Payments of employee taxes withheld from share-based awards: -$7,800,000.00Stock-award tax withholding−$7.80 MOther items: -$1,600,000.00Other financing, net−$1.60 MNet cash from financing activities: $404,600,000.00Financing cash+$404.60 Mfinancing reconciliation: $525,000,000.00Capital expenditures: -$23,400,000.00PP&E purchases−$23.40 MProceeds from the disposition of assets: $300,000.00PP&E sales+$300.00 KAcquisition of business, net of cash acquired: -$330,300,000.00Acquisitions, net of cash−$330.30 MNet cash used in investing activities: -$353,400,000.00. Cash required to fund net payments.Investing cash−$353.40 Minvesting reconciliation: $353,700,000.00Cash sources and uses: $595,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $183,900,000.00Beginning cash$183.90 MEnding cash: Cash, cash equivalents, and restricted cash: $241,600,000.00Ending cash$241.60 MExchange-rate effect: $700,000.00FX effect+$700.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$73.00M + net operating adjustments $78.80M = operating cash +$5.80MFree cash flow−$17.60 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$57.70 MEnding cash − beginning cash
Chart details

MasterBrand, Inc. cash flow reconciliation, Dec 29, 2025 through Jun 28, 2026

Cash flows for Dec 29, 2025 through Jun 28, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 28, 2025. Ending cash: Jun 28, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 28, 2025
183,900,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
5,800,000 US dollars. Net cash provided.
Net income (loss)
negative 73,000,000 US dollars
Depreciation and amortization
57,100,000 US dollars
Restructuring charges, net of cash payments
8,100,000 US dollars
Amortization of finance fees
1,500,000 US dollars
Stock-based compensation
17,000,000 US dollars
Recognition of pension settlement charge
0 US dollars
Accounts receivable
negative 6,300,000 US dollars
Inventories
7,500,000 US dollars
Other current assets
2,600,000 US dollars
Accounts payable
3,400,000 US dollars
Accrued expenses and other current liabilities
negative 8,100,000 US dollars
Other items
negative 4,000,000 US dollars
Investing activities
negative 353,400,000 US dollars. Net cash used.
Capital expenditures
negative 23,400,000 US dollars
Proceeds from the disposition of assets
300,000 US dollars
Acquisition of business, net of cash acquired
negative 330,300,000 US dollars
Financing activities
404,600,000 US dollars. Net cash provided.
Proceeds from revolving credit facility borrowings
150,000,000 US dollars
Issuance of Term Loan A
375,000,000 US dollars
Repayment of revolving credit facility borrowings
negative 110,000,000 US dollars
Payment of financing fees
negative 1,000,000 US dollars
Repurchase of common stock
0 US dollars
Payments of employee taxes withheld from share-based awards
negative 7,800,000 US dollars
Other items
negative 1,600,000 US dollars
Operating adjustment reconciliation
97,200,000 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
525,000,000 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
353,700,000 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
700,000 US dollars
Ending cash on Jun 28, 2026
241,600,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
595,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
57,700,000 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
5,800,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
23,400,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 17,600,000 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 −$73.00M + net operating adjustments $78.80M = operating cash +$5.80M. 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 purchases of property, plant and equipment equals free cash flow: 5,800,000 US dollars minus 23,400,000 US dollars equals negative 17,600,000 US dollars.
MasterBrand, Inc. (MBC) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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