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

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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MOSAIC CO cash flow reconciliation, Jan 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. 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, depletion and amortization → operating reconciliation: $608,700,000.00Impairment of Long-Lived Assets to be Disposed of → operating reconciliation: $238,800,000.00Receivables, net → operating reconciliation: $222,300,000.00Other → operating reconciliation: $141,200,000.00Foreign Currency Transaction Loss, before Tax → operating reconciliation: $79,500,000.00Accretion expense for asset retirement obligations → operating reconciliation: $66,700,000.00Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee → operating reconciliation: $49,200,000.00Amortization of Debt Discount (Premium) → operating reconciliation: $20,100,000.00Share-based compensation expense → operating reconciliation: $18,100,000.00Other noncurrent liabilities → operating reconciliation: $17,000,000.00operating reconciliation → Net cash from operating activities: $271,600,000.00operating reconciliation → Net earnings including noncontrolling interest: $520,000,000.00operating reconciliation → Inventories: $245,600,000.00operating reconciliation → Deferred and other income taxes: $139,100,000.00operating reconciliation → Increase (Decrease) in Asset Retirement Obligations: $98,100,000.00operating reconciliation → Other current and noncurrent assets: $92,900,000.00operating reconciliation → Accounts payable and accrued liabilities: $90,400,000.00operating reconciliation → Equity in net (earnings) of nonconsolidated companies, net of dividends: $2,800,000.00operating reconciliation → Unrealized (gain) loss on derivatives: $1,100,000.00Proceeds from Other Short-term Debt → financing reconciliation: $6,807,100,000.00Proceeds From Inventory Financing Arrangements → financing reconciliation: $903,300,000.00Proceeds from Issuance of Long-Term Debt → financing reconciliation: $502,900,000.00Collections from Factoring Receivables → financing reconciliation: $388,200,000.00Proceeds from structured accounts payable arrangements → financing reconciliation: $366,700,000.00Proceeds from (Payments to) Noncontrolling Interests → financing reconciliation: $8,500,000.00financing reconciliation → Net cash from financing activities: $410,500,000.00financing reconciliation → Repayments of Other Short-term Debt: $6,746,800,000.00financing reconciliation → Repayments of inventory financing arrangement: $701,500,000.00financing reconciliation → Payments of structured accounts payable arrangements: $501,600,000.00financing reconciliation → Payments of Factoring Receivables: $388,200,000.00financing reconciliation → Cash dividends paid: $140,700,000.00financing reconciliation → Payments of long-term debt: $60,100,000.00financing reconciliation → Proceeds from (Payment for) Other Financing Activity: $20,200,000.00financing reconciliation → Payments of Ordinary Dividends, Noncontrolling Interest: $7,100,000.00Net cash used in investing activities → investing reconciliation: $667,100,000.00Proceeds from sale of available-for-sale securities - restricted → investing reconciliation: $633,800,000.00Proceeds from Sale of Property, Plant, and Equipment → investing reconciliation: $34,600,000.00investing reconciliation → Capital expenditures: $677,100,000.00investing reconciliation → Purchases of available-for-sale securities - restricted: $654,500,000.00investing reconciliation → Other: $3,900,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $298,600,000.00Net cash from operating activities → Cash sources and uses: $271,600,000.00Net cash from financing activities → Cash sources and uses: $410,500,000.00Cash sources and uses → Exchange-rate effect: $7,800,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $305,800,000.00Cash sources and uses → Net cash used in investing activities: $667,100,000.00Unrealized (gain) loss on derivatives: -$1,100,000.00Derivative value change−$1.10 MOther noncurrent liabilities: $17,000,000.00Other operating liabilities+$17.00 MReceivables, net: $222,300,000.00Receivables, net+$222.30 MShare-based compensation expense: $18,100,000.00Stock-based compensation+$18.10 MAccretion expense for asset retirement obligations: $66,700,000.00Asset retirement accretion+$66.70 MAccounts payable and accrued liabilities: -$90,400,000.00Payables & accrued liabilities−$90.40 MDepreciation, depletion and amortization: $608,700,000.00Depreciation & amortization+$608.70 MNet earnings including noncontrolling interest: -$520,000,000.00Net earnings including noncontrolling interest−$520.00 MOther current and noncurrent assets: -$92,900,000.00Other operating assets−$92.90 MOther: $141,200,000.00Other non-cash items+$141.20 MEquity in net (earnings) of nonconsolidated companies, net of dividends: -$2,800,000.00Equity-method income, net−$2.80 MDeferred and other income taxes: -$139,100,000.00Deferred tax balances−$139.10 MInventories: -$245,600,000.00Inventories−$245.60 MGain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee: $49,200,000.00Gain (Loss) on Disposition of Stock in Subsidiary orEquity Method Investee+$49.20 MImpairment of Long-Lived Assets to be Disposed of: $238,800,000.00Held-for-sale asset impairment+$238.80 MIncrease (Decrease) in Asset Retirement Obligations: -$98,100,000.00Asset retirement settlements−$98.10 MAmortization of Debt Discount (Premium): $20,100,000.00Debt issuance cost amortization+$20.10 MForeign Currency Transaction Loss, before Tax: $79,500,000.00Foreign Currency Transaction Loss, before Tax+$79.50 MNet cash from operating activities: $271,600,000.00Operating cash+$271.60 Moperating reconciliation: $1,461,600,000.00Payments of long-term debt: -$60,100,000.00Long-term debt repaid−$60.10 MProceeds From Inventory Financing Arrangements: $903,300,000.00Proceeds From Inventory Financing Arrangements+$903.30 MCollections from Factoring Receivables: $388,200,000.00Collections from Factoring Receivables+$388.20 MProceeds from structured accounts payable arrangements: $366,700,000.00Bank debt issued+$366.70 MProceeds from (Payment for) Other Financing Activity: -$20,200,000.00Other financing, net−$20.20 MRepayments of Other Short-term Debt: -$6,746,800,000.00Other short-term debt repaid−$6.75 BRepayments of inventory financing arrangement: -$701,500,000.00Repayments of inventory financing arrangement−$701.50 MPayments of structured accounts payable arrangements: -$501,600,000.00Bank debt repaid−$501.60 MPayments of Factoring Receivables: -$388,200,000.00Payments of Factoring Receivables−$388.20 MProceeds from Other Short-term Debt: $6,807,100,000.00Other short-term debt issued+$6.81 BCash dividends paid: -$140,700,000.00Common dividends paid−$140.70 MProceeds from Issuance of Long-Term Debt: $502,900,000.00Long-term debt issued+$502.90 MPayments of Ordinary Dividends, Noncontrolling Interest: -$7,100,000.00Noncontrolling dividends−$7.10 MProceeds from (Payments to) Noncontrolling Interests: $8,500,000.00Noncontrolling interests, net+$8.50 MNet cash from financing activities: $410,500,000.00Financing cash+$410.50 Mfinancing reconciliation: $8,976,700,000.00Capital expenditures: -$677,100,000.00PP&E purchases−$677.10 MPurchases of available-for-sale securities - restricted: -$654,500,000.00AFS securities purchases−$654.50 MProceeds from sale of available-for-sale securities - restricted: $633,800,000.00AFS securities sales+$633.80 MProceeds from Sale of Property, Plant, and Equipment: $34,600,000.00PP&E sales+$34.60 MOther: -$3,900,000.00Other investing, net−$3.90 MNet cash used in investing activities: -$667,100,000.00. Cash required to fund net payments.Investing cash−$667.10 Minvesting reconciliation: $1,335,500,000.00Cash sources and uses: $980,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $298,600,000.00Beginning cash$298.60 MEnding cash: Cash, cash equivalents, and restricted cash: $305,800,000.00Ending cash$305.80 MExchange-rate effect: -$7,800,000.00FX effect−$7.80 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$520.00M + net operating adjustments $791.60M = operating cash +$271.60MFree cash flow−$405.50 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$7.20 MEnding cash − beginning cash
Chart details

MOSAIC CO cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. 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 Dec 31, 2025
298,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
271,600,000 US dollars. Net cash provided.
Unrealized (gain) loss on derivatives
negative 1,100,000 US dollars
Other noncurrent liabilities
17,000,000 US dollars
Receivables, net
222,300,000 US dollars
Share-based compensation expense
18,100,000 US dollars
Accretion expense for asset retirement obligations
66,700,000 US dollars
Accounts payable and accrued liabilities
negative 90,400,000 US dollars
Depreciation, depletion and amortization
608,700,000 US dollars
Net earnings including noncontrolling interest
negative 520,000,000 US dollars
Other current and noncurrent assets
negative 92,900,000 US dollars
Other
141,200,000 US dollars
Equity in net (earnings) of nonconsolidated companies, net of dividends
negative 2,800,000 US dollars
Deferred and other income taxes
negative 139,100,000 US dollars
Inventories
negative 245,600,000 US dollars
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee
49,200,000 US dollars
Impairment of Long-Lived Assets to be Disposed of
238,800,000 US dollars
Increase (Decrease) in Asset Retirement Obligations
negative 98,100,000 US dollars
Amortization of Debt Discount (Premium)
20,100,000 US dollars
Foreign Currency Transaction Loss, before Tax
79,500,000 US dollars
Investing activities
negative 667,100,000 US dollars. Net cash used.
Capital expenditures
negative 677,100,000 US dollars
Purchases of available-for-sale securities - restricted
negative 654,500,000 US dollars
Proceeds from sale of available-for-sale securities - restricted
633,800,000 US dollars
Proceeds from Sale of Property, Plant, and Equipment
34,600,000 US dollars
Other
negative 3,900,000 US dollars
Financing activities
410,500,000 US dollars. Net cash provided.
Payments of long-term debt
negative 60,100,000 US dollars
Proceeds From Inventory Financing Arrangements
903,300,000 US dollars
Collections from Factoring Receivables
388,200,000 US dollars
Proceeds from structured accounts payable arrangements
366,700,000 US dollars
Proceeds from (Payment for) Other Financing Activity
negative 20,200,000 US dollars
Repayments of Other Short-term Debt
negative 6,746,800,000 US dollars
Repayments of inventory financing arrangement
negative 701,500,000 US dollars
Payments of structured accounts payable arrangements
negative 501,600,000 US dollars
Payments of Factoring Receivables
negative 388,200,000 US dollars
Proceeds from Other Short-term Debt
6,807,100,000 US dollars
Cash dividends paid
negative 140,700,000 US dollars
Proceeds from Issuance of Long-Term Debt
502,900,000 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
1,461,600,000 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
8,976,700,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
1,335,500,000 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 7,800,000 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
980,700,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
7,200,000 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
271,600,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
677,100,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 405,500,000 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 −$520.00M + net operating adjustments $791.60M = operating cash +$271.60M. 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: 271,600,000 US dollars minus 677,100,000 US dollars equals negative 405,500,000 US dollars.
MOSAIC CO (MOS) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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