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

- Company: MasterBrand, Inc. (MBC)
- Period: 2025-12-29 to 2026-06-28
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001941365-26-000072
- Page: https://plicit.ai/financials/mbc/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/mbc-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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.