MP Materials Corp. / DE (MP) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-06-30
Statement of Cash Flows
2026-01-01 to 2026-06-30
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Chart details
MP Materials Corp. / DE 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
- 1,167,359,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 4,939,000 US dollars. Net cash provided.
- Net loss
- negative 28,264,000 US dollars
- Other
- 154,000 US dollars
- Deferred income taxes
- negative 13,444,000 US dollars
- Deferred revenue
- negative 33,872,000 US dollars
- Lower of cost or net realizable value reserve
- 0 US dollars
- Deferred government grant
- 5,857,000 US dollars
- Accounts payable and accrued liabilities
- negative 4,108,000 US dollars
- Stock-based compensation expense
- 24,217,000 US dollars
- Accretion of discount on short-term investments
- negative 12,956,000 US dollars
- Depreciation, depletion and amortization
- 67,516,000 US dollars
- Prepaid expenses, other current and non-current assets
- negative 13,694,000 US dollars
- Amortization of debt discount and debt issuance costs
- 3,621,000 US dollars
- Other current and non-current liabilities
- negative 2,162,000 US dollars
- Inventories
- negative 20,809,000 US dollars
- Other receivables
- 58,677,000 US dollars
- Trade accounts receivable (including related party)
- negative 25,794,000 US dollars
- Investing activities
- negative 654,760,000 US dollars. Net cash used.
- Additions to property, plant and equipment
- negative 307,711,000 US dollars
- Purchases of short-term investments
- negative 1,236,482,000 US dollars
- Proceeds from sales of short-term investments
- 15,840,000 US dollars
- Proceeds from maturities of short-term investments
- 873,593,000 US dollars
- Proceeds from return of investment in equity method investee
- 0 US dollars
- Proceeds from sale of property, plant and equipment
- 0 US dollars
- Reimbursements received from the government
- 0 US dollars
- Financing activities
- negative 87,922,000 US dollars. Net cash used.
- Payments to retire long-term debt
- negative 67,499,000 US dollars
- Principal payments on debt obligations
- negative 2,177,000 US dollars
- Tax withholding on stock-based awards
- negative 18,246,000 US dollars
- Operating adjustment reconciliation
- 160,042,000 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
- 87,922,000 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
- 1,544,193,000 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
- 0 US dollars
- Ending cash on Jun 30, 2026
- 429,616,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 1,172,298,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 737,743,000 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
- 4,939,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 307,711,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- negative 302,772,000 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 −$28.26M + net operating adjustments $33.20M = operating cash +$4.94M. 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: 4,939,000 US dollars minus 307,711,000 US dollars equals negative 302,772,000 US dollars.
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