Monster Beverage Corp (MNST) FY2026 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-03-31

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Monster Beverage Corp cash flow reconciliation, Jan 1, 2026 through Mar 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. 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 income → Net cash from operating activities: $569,485,000.00Accounts payable → Operating adjustments reconciliation: $164,698,000.00Accrued liabilities → Operating adjustments reconciliation: $86,996,000.00Income taxes payable → Operating adjustments reconciliation: $83,355,000.00Depreciation and amortization → Operating adjustments reconciliation: $28,400,000.00Stock-based compensation → Operating adjustments reconciliation: $28,294,000.00Accrued promotional allowances → Operating adjustments reconciliation: $23,713,000.00Prepaid income taxes → Operating adjustments reconciliation: $23,368,000.00Non-cash lease expense → Operating adjustments reconciliation: $3,636,000.00Operating adjustments reconciliation → Net cash from operating activities: $35,501,000.00Operating adjustments reconciliation → Accounts receivable: $249,066,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $70,639,000.00Operating adjustments reconciliation → Accrued compensation: $45,500,000.00Operating adjustments reconciliation → Inventories: $33,498,000.00Operating adjustments reconciliation → Other liabilities: $3,670,000.00Operating adjustments reconciliation → Deferred revenue: $3,489,000.00Operating adjustments reconciliation → (Gain) loss on disposal of property and equipment: $684,000.00Operating adjustments reconciliation → Deferred income taxes: $413,000.00Sales of available-for-sale investments → investing reconciliation: $197,709,000.00Decrease in other assets → investing reconciliation: $1,011,000.00Proceeds from sale of property and equipment → investing reconciliation: $819,000.00investing reconciliation → Purchases of available-for-sale investments: $696,089,000.00investing reconciliation → Purchases of property and equipment: $20,604,000.00investing reconciliation → Additions to intangibles: $3,531,000.00Net cash used in financing activities → financing reconciliation: $118,120,000.00Issuance of common stock → financing reconciliation: $17,963,000.00financing reconciliation → Purchases of common stock held in treasury: $133,970,000.00financing reconciliation → Payments on short-term debt: $2,113,000.00Net cash used in investing activities → investing reconciliation: $520,685,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,088,117,000.00Net cash from operating activities → Cash sources and uses: $604,986,000.00Cash sources and uses → Exchange-rate effect: $14,598,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,039,700,000.00Cash sources and uses → Net cash used in investing activities: $520,685,000.00Cash sources and uses → Net cash used in financing activities: $118,120,000.00Net income: $569,485,000.00Net income+$569.49 M(Gain) loss on disposal of property and equipment: -$684,000.00PP&E disposal gain & loss−$684.00 KLoss on impairment of property and equipment: $0.00Stock-based compensation: $28,294,000.00Stock-based compensation+$28.29 MDepreciation and amortization: $28,400,000.00Depreciation & amortization+$28.40 MNon-cash lease expense: $3,636,000.00Non-cash lease expense+$3.64 MDeferred income taxes: -$413,000.00Deferred tax balances−$413.00 KAccounts receivable: -$249,066,000.00Accounts receivable−$249.07 MInventories: -$33,498,000.00Inventories−$33.50 MPrepaid expenses and other assets: -$70,639,000.00Prepaid & other assets−$70.64 MPrepaid income taxes: $23,368,000.00Prepaid income taxes+$23.37 MAccounts payable: $164,698,000.00Accounts payable+$164.70 MAccrued liabilities: $86,996,000.00Accrued liabilities+$87.00 MAccrued promotional allowances: $23,713,000.00Accrued promotional allowances+$23.71 MAccrued compensation: -$45,500,000.00Accrued compensation−$45.50 MIncome taxes payable: $83,355,000.00Income taxes payable+$83.36 MOther liabilities: -$3,670,000.00Other noncurrent liabilities−$3.67 MDeferred revenue: -$3,489,000.00Deferred revenue−$3.49 MNet cash from operating activities: $604,986,000.00Operating cash+$604.99 MOperating adjustments reconciliation: $442,460,000.00Payments on short-term debt: -$2,113,000.00Short-term debt, net−$2.11 MIssuance of common stock: $17,963,000.00Common stock issued+$17.96 MPurchases of common stock held in treasury: -$133,970,000.00Common stock repurchases−$133.97 MPayments on credit facilities: $0.00Net cash used in financing activities: -$118,120,000.00. Cash required to fund net payments.Financing cash−$118.12 Mfinancing reconciliation: $136,083,000.00Sales of available-for-sale investments: $197,709,000.00AFS securities sales+$197.71 MPurchases of available-for-sale investments: -$696,089,000.00AFS securities purchases−$696.09 MPurchases of property and equipment: -$20,604,000.00PP&E purchases−$20.60 MProceeds from sale of property and equipment: $819,000.00PP&E sales+$819.00 KAdditions to intangibles: -$3,531,000.00Additions to intangibles−$3.53 MDecrease in other assets: $1,011,000.00Other investing, net+$1.01 MNet cash used in investing activities: -$520,685,000.00. Cash required to fund net payments.Investing cash−$520.69 Minvesting reconciliation: $720,224,000.00Cash sources and uses: $2,693,103,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,088,117,000.00Beginning cash$2.09 BEnding cash: Cash, cash equivalents, and restricted cash: $2,039,700,000.00Ending cash$2.04 BExchange-rate effect: -$14,598,000.00FX effect−$14.60 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$584.38 MOperating cash − cash spent on PP&ECash flow / Net income1.06×Operating cash flow ÷ net incomeNet cash change−$48.42 MEnding cash − beginning cash
Chart details

Monster Beverage Corp cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
2,088,117,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
604,986,000 US dollars. Net cash provided.
Net income
569,485,000 US dollars
(Gain) loss on disposal of property and equipment
negative 684,000 US dollars
Loss on impairment of property and equipment
0 US dollars
Stock-based compensation
28,294,000 US dollars
Depreciation and amortization
28,400,000 US dollars
Non-cash lease expense
3,636,000 US dollars
Deferred income taxes
negative 413,000 US dollars
Accounts receivable
negative 249,066,000 US dollars
Inventories
negative 33,498,000 US dollars
Prepaid expenses and other assets
negative 70,639,000 US dollars
Prepaid income taxes
23,368,000 US dollars
Accounts payable
164,698,000 US dollars
Accrued liabilities
86,996,000 US dollars
Accrued promotional allowances
23,713,000 US dollars
Accrued compensation
negative 45,500,000 US dollars
Income taxes payable
83,355,000 US dollars
Other liabilities
negative 3,670,000 US dollars
Deferred revenue
negative 3,489,000 US dollars
Investing activities
negative 520,685,000 US dollars. Net cash used.
Sales of available-for-sale investments
197,709,000 US dollars
Purchases of available-for-sale investments
negative 696,089,000 US dollars
Purchases of property and equipment
negative 20,604,000 US dollars
Proceeds from sale of property and equipment
819,000 US dollars
Additions to intangibles
negative 3,531,000 US dollars
Decrease in other assets
1,011,000 US dollars
Financing activities
negative 118,120,000 US dollars. Net cash used.
Payments on short-term debt
negative 2,113,000 US dollars
Issuance of common stock
17,963,000 US dollars
Purchases of common stock held in treasury
negative 133,970,000 US dollars
Payments on credit facilities
0 US dollars
Operating adjustment reconciliation
442,460,000 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
136,083,000 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
720,224,000 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
negative 14,598,000 US dollars
Ending cash on Mar 31, 2026
2,039,700,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,693,103,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 48,417,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.06×. 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
604,986,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
20,604,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
584,382,000 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 $35.50M 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 purchases of property, plant and equipment equals free cash flow: 604,986,000 US dollars minus 20,604,000 US dollars equals 584,382,000 US dollars.
Monster Beverage Corp (MNST) FY2026 Q1 Statement of Cash Flows Sankey chart
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