MercadoLibre, Inc. (MELI) 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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MercadoLibre, 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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 → Net cash from operating activities: $466,000,000.00Funds payable to customers → Operating adjustments reconciliation: $1,871,000,000.00Provision for doubtful accounts → Operating adjustments reconciliation: $1,276,000,000.00Payables and accrued expenses → Operating adjustments reconciliation: $698,000,000.00Amounts payable due to credit and debit card transactions → Operating adjustments reconciliation: $686,000,000.00Depreciation and amortization → Operating adjustments reconciliation: $292,000,000.00Non cash interest expense and amortization of debt issuance costs and other charges → Operating adjustments reconciliation: $105,000,000.00Long term retention program (“LTRP”) accrued compensation → Operating adjustments reconciliation: $69,000,000.00Results on derivative instruments → Operating adjustments reconciliation: $58,000,000.00Remaining operating cash flows, net (calculated) → Operating adjustments reconciliation: $49,000,000.00Interest received from investments → Operating adjustments reconciliation: $14,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $3,196,000,000.00Operating adjustments reconciliation → Receivables: $648,000,000.00Operating adjustments reconciliation → Accrued interest, financial income and other revenues: $398,000,000.00Operating adjustments reconciliation → Deferred income taxes: $345,000,000.00Operating adjustments reconciliation → Inventories: $138,000,000.00Operating adjustments reconciliation → Operating lease liabilities: $137,000,000.00Operating adjustments reconciliation → Other liabilities: $117,000,000.00Operating adjustments reconciliation → Other assets: $81,000,000.00Operating adjustments reconciliation → Unrealized foreign currency (gains) losses, net: $58,000,000.00Proceeds from loans payable and other financial liabilities → financing reconciliation: $21,020,000,000.00financing reconciliation → Net cash from financing activities: $630,000,000.00financing reconciliation → Payments on loans payable and other financing liabilities: $20,373,000,000.00financing reconciliation → Payments of finance lease liabilities: $16,000,000.00financing reconciliation → Common Stock repurchased: $1,000,000.00Net cash used in investing activities → investing reconciliation: $2,691,000,000.00Proceeds from sale and maturity of investments → investing reconciliation: $2,527,000,000.00Proceeds from settlements of derivative instruments → investing reconciliation: $19,000,000.00investing reconciliation → Purchases of investments: $2,612,000,000.00investing reconciliation → Changes in loans receivable, net: $2,120,000,000.00investing reconciliation → Investments in property and equipment, intangible assets and intangible assets at fair value: $441,000,000.00investing reconciliation → Payments from settlements of derivative instruments: $64,000,000.00Exchange-rate effect → Cash sources and uses: $21,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $15,141,000,000.00Net cash from operating activities → Cash sources and uses: $3,662,000,000.00Net cash from financing activities → Cash sources and uses: $630,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $16,763,000,000.00Cash sources and uses → Net cash used in investing activities: $2,691,000,000.00Net income: $466,000,000.00Net income+$466.00 MUnrealized foreign currency (gains) losses, net: -$58,000,000.00Unrealized FX gain & loss−$58.00 MDepreciation and amortization: $292,000,000.00Depreciation & amortization+$292.00 MAccrued interest, financial income and other revenues: -$398,000,000.00Accrued interest & other revenue−$398.00 MNon cash interest expense and amortization of debt issuance costs and other charges: $105,000,000.00Non-cash interest & debt costs+$105.00 MProvision for doubtful accounts: $1,276,000,000.00Credit loss provision+$1.28 BResults on derivative instruments: $58,000,000.00Derivative balances, net+$58.00 MResults on digital assets at fair value: -$0.00Long term retention program (“LTRP”) accrued compensation: $69,000,000.00Stock-based compensation+$69.00 MDeferred income taxes: -$345,000,000.00Deferred taxes & credits−$345.00 MReceivables: -$648,000,000.00Receivables−$648.00 MInventories: -$138,000,000.00Inventories−$138.00 MOther assets: -$81,000,000.00Other operating assets−$81.00 MPayables and accrued expenses: $698,000,000.00Payables & accrued liabilities+$698.00 MFunds payable to customers: $1,871,000,000.00Funds payable to customers+$1.87 BAmounts payable due to credit and debit card transactions: $686,000,000.00Card transaction payables+$686.00 MOther liabilities: -$117,000,000.00Other operating liabilities−$117.00 MOperating lease liabilities: -$137,000,000.00Operating lease liabilities−$137.00 MInterest received from investments: $14,000,000.00Investment income received+$14.00 MRemaining operating cash flows, net (calculated): $49,000,000.00Remaining operating (calculated)+$49.00 MNet cash from operating activities: $3,662,000,000.00Operating cash+$3.66 BOperating adjustments reconciliation: $5,118,000,000.00Proceeds from loans payable and other financial liabilities: $21,020,000,000.00Other long-term debt issued+$21.02 BPayments on loans payable and other financing liabilities: -$20,373,000,000.00Other long-term debt repaid−$20.37 BPayments of finance lease liabilities: -$16,000,000.00Finance lease payments−$16.00 MCommon Stock repurchased: -$1,000,000.00Common stock repurchases−$1.00 MNet cash from financing activities: $630,000,000.00Financing cash+$630.00 Mfinancing reconciliation: $21,020,000,000.00Purchases of investments: -$2,612,000,000.00Investment purchases−$2.61 BProceeds from sale and maturity of investments: $2,527,000,000.00Investment sales & maturities+$2.53 BProceeds from settlements of derivative instruments: $19,000,000.00Investing derivative proceeds+$19.00 MPayments from settlements of derivative instruments: -$64,000,000.00Investing derivative payments−$64.00 MChanges in loans receivable, net: -$2,120,000,000.00Changes in loans receivable, net−$2.12 BInvestments in property and equipment, intangible assets and intangible assets at fair value: -$441,000,000.00Capital expenditures−$441.00 MNet cash used in investing activities: -$2,691,000,000.00. Cash required to fund net payments.Investing cash−$2.69 Binvesting reconciliation: $5,237,000,000.00Cash sources and uses: $19,454,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $15,141,000,000.00Beginning cash$15.14 BEnding cash: Cash, cash equivalents, and restricted cash: $16,763,000,000.00Ending cash$16.76 BExchange-rate effect: $21,000,000.00FX effect+$21.00 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$3.22 BOperating cash − cash spent on productive assetsCash flow / Net income7.86×Operating cash flow ÷ net incomeNet cash change+$1.62 BEnding cash − beginning cash
Chart details

MercadoLibre, 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
15,141,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
3,662,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Provision for contingencies), so Provision for contingencies cannot be separated for this quarter. It may combine inflows and outflows.
Net income
466,000,000 US dollars
Unrealized foreign currency (gains) losses, net
negative 58,000,000 US dollars
Depreciation and amortization
292,000,000 US dollars
Accrued interest, financial income and other revenues
negative 398,000,000 US dollars
Non cash interest expense and amortization of debt issuance costs and other charges
105,000,000 US dollars
Provision for doubtful accounts
1,276,000,000 US dollars
Results on derivative instruments
58,000,000 US dollars
Results on digital assets at fair value
0 US dollars
Long term retention program (“LTRP”) accrued compensation
69,000,000 US dollars
Deferred income taxes
negative 345,000,000 US dollars
Receivables
negative 648,000,000 US dollars
Inventories
negative 138,000,000 US dollars
Other assets
negative 81,000,000 US dollars
Payables and accrued expenses
698,000,000 US dollars
Funds payable to customers
1,871,000,000 US dollars
Amounts payable due to credit and debit card transactions
686,000,000 US dollars
Other liabilities
negative 117,000,000 US dollars
Operating lease liabilities
negative 137,000,000 US dollars
Interest received from investments
14,000,000 US dollars
Remaining operating cash flows, net (calculated)
49,000,000 US dollars
Investing activities
negative 2,691,000,000 US dollars. Net cash used.
Purchases of investments
negative 2,612,000,000 US dollars
Proceeds from sale and maturity of investments
2,527,000,000 US dollars
Proceeds from settlements of derivative instruments
19,000,000 US dollars
Payments from settlements of derivative instruments
negative 64,000,000 US dollars
Changes in loans receivable, net
negative 2,120,000,000 US dollars
Investments in property and equipment, intangible assets and intangible assets at fair value
negative 441,000,000 US dollars
Financing activities
630,000,000 US dollars. Net cash provided.
Proceeds from loans payable and other financial liabilities
21,020,000,000 US dollars
Payments on loans payable and other financing liabilities
negative 20,373,000,000 US dollars
Payments of finance lease liabilities
negative 16,000,000 US dollars
Common Stock repurchased
negative 1,000,000 US dollars
Operating adjustment reconciliation
5,118,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing gross reconciliation
21,020,000,000 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
5,237,000,000 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
21,000,000 US dollars
Ending cash on Jun 30, 2026
16,763,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
19,454,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
1,622,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
7.86×. 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
3,662,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
441,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
3,221,000,000 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 income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $3.20B after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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 spent on productive assets equals free cash flow: 3,662,000,000 US dollars minus 441,000,000 US dollars equals 3,221,000,000 US dollars.
MercadoLibre, Inc. (MELI) FY2026 Q2 Statement of Cash Flows Sankey chart
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