# MOSAIC CO (MOS) FY2026 Q2 Statement of Cash Flows

- Company: MOSAIC CO (MOS)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001285785-26-000112
- Page: https://plicit.ai/financials/mos/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/mos-fy2026-q2-cash-flow-sankey.png

## Chart details

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**: 299,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 167,400,000 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 (Foreign Currency Transaction Gain, before Tax), so Amortization of Debt Discount (Premium) and Foreign Currency Transaction Loss, before Tax cannot be separated for this quarter. It may combine inflows and outflows.
- **Unrealized (gain) loss on derivatives**: negative 2,300,000 US dollars
- **Other noncurrent liabilities**: 6,200,000 US dollars
- **Receivables, net**: 163,900,000 US dollars
- **Share-based compensation expense**: 7,800,000 US dollars
- **Accretion expense for asset retirement obligations**: 32,500,000 US dollars
- **Accounts payable and accrued liabilities**: negative 24,000,000 US dollars
- **Depreciation, depletion and amortization**: 292,100,000 US dollars
- **Net earnings including noncontrolling interest**: negative 265,500,000 US dollars
- **Other current and noncurrent assets**: negative 76,000,000 US dollars
- **Other**: 44,200,000 US dollars
- **Equity in net (earnings) of nonconsolidated companies, net of dividends**: negative 2,500,000 US dollars
- **Deferred and other income taxes**: negative 53,200,000 US dollars
- **Inventories**: negative 238,200,000 US dollars
- **Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee**: 161,700,000 US dollars
- **Impairment of Long-Lived Assets to be Disposed of**: 6,200,000 US dollars
- **Increase (Decrease) in Asset Retirement Obligations**: negative 48,200,000 US dollars
- **Remaining operating cash flows, net (calculated)**: 162,700,000 US dollars
- **Investing activities**: negative 298,100,000 US dollars. Net cash used.
- **Capital expenditures**: negative 320,300,000 US dollars
- **Purchases of available-for-sale securities - restricted**: negative 109,600,000 US dollars
- **Proceeds from sale of available-for-sale securities - restricted**: 129,700,000 US dollars
- **Proceeds from Sale of Property, Plant, and Equipment**: 3,200,000 US dollars
- **Other**: negative 1,100,000 US dollars
- **Financing activities**: 147,500,000 US dollars. Net cash provided.
- **Payments of long-term debt**: negative 41,800,000 US dollars
- **Proceeds From Inventory Financing Arrangements**: 502,000,000 US dollars
- **Collections from Factoring Receivables**: 185,900,000 US dollars
- **Proceeds from structured accounts payable arrangements**: 192,400,000 US dollars
- **Proceeds from (Payment for) Other Financing Activity**: negative 12,000,000 US dollars
- **Repayments of Other Short-term Debt**: negative 3,588,000,000 US dollars
- **Repayments of inventory financing arrangement**: negative 401,300,000 US dollars
- **Payments of structured accounts payable arrangements**: negative 242,900,000 US dollars
- **Payments of Factoring Receivables**: negative 185,900,000 US dollars
- **Proceeds from Other Short-term Debt**: 3,306,300,000 US dollars
- **Cash dividends paid**: negative 69,900,000 US dollars
- **Proceeds from Issuance of Long-Term Debt**: 501,300,000 US dollars
- **Payments of Ordinary Dividends, Noncontrolling Interest**: negative 7,100,000 US dollars
- **Proceeds from (Payments to) Noncontrolling Interests**: 8,500,000 US dollars
- **Operating adjustment reconciliation**: 877,300,000 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**: 4,696,400,000 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**: 431,000,000 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**: negative 10,000,000 US dollars
- **Ending cash on Jun 30, 2026**: 305,800,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 613,900,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 6,800,000 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**: 167,400,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 320,300,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 152,900,000 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 −$265.50M + net operating adjustments $432.90M = operating cash +$167.40M. 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: 167,400,000 US dollars minus 320,300,000 US dollars equals negative 152,900,000 US dollars.