Neogen Corporation (NEOG) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-06-01 to 2026-08-31

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Neogen Corporation cash flow reconciliation, Jun 1, 2026 through Aug 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.Depreciation and amortization → operating reconciliation: $29,100,000.00Accounts receivable, net → operating reconciliation: $10,400,000.00Share-based compensation → operating reconciliation: $3,100,000.00Prepaid expenses and other current assets → operating reconciliation: $1,700,000.00Right of use asset amortization → operating reconciliation: $1,300,000.00Other → operating reconciliation: $500,000.00Amortization of debt issuance costs → operating reconciliation: $500,000.00Loss (gain) on sale of business → operating reconciliation: $400,000.00Loss on refinancing and extinguishment of debt → operating reconciliation: $100,000.00Loss on disposal of property and equipment → operating reconciliation: $100,000.00operating reconciliation → Net cash from operating activities: $12,900,000.00operating reconciliation → Net (loss) income: $11,900,000.00operating reconciliation → Interest expense accrual: $7,600,000.00operating reconciliation → Deferred income taxes: $5,200,000.00operating reconciliation → Change in other non-current assets and non-current liabilities: $4,600,000.00operating reconciliation → Inventories, net: $3,800,000.00operating reconciliation → Accounts payable and accrued liabilities: $1,200,000.00Net cash used in investing activities → investing reconciliation: $8,200,000.00investing reconciliation → Purchases of property, equipment and intangible assets: $8,200,000.00Net cash used in financing activities → financing reconciliation: $19,000,000.00Issuance of shares related to equity compensation and employee stock purchase plan → financing reconciliation: $2,200,000.00financing reconciliation → Repayment of outstanding debt: $20,000,000.00financing reconciliation → Tax payments related to share-based awards: $1,200,000.00Exchange-rate effect → Cash sources and uses: $800,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $185,500,000.00Net cash from operating activities → Cash sources and uses: $12,900,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $172,000,000.00Cash sources and uses → Net cash used in investing activities: $8,200,000.00Cash sources and uses → Net cash used in financing activities: $19,000,000.00Net (loss) income: -$11,900,000.00Net (loss) income−$11.90 MDepreciation and amortization: $29,100,000.00Depreciation & amortization+$29.10 MRight of use asset amortization: $1,300,000.00Operating lease amortization+$1.30 MOther: $500,000.00Other non-cash items+$500.00 KLoss on refinancing and extinguishment of debt: $100,000.00Debt extinguishment & refi. loss+$100.00 KLoss (gain) on sale of business: $400,000.00Business sale gain & loss+$400.00 KDeferred income taxes: -$5,200,000.00Deferred income taxes−$5.20 MAmortization of debt issuance costs: $500,000.00Debt issuance cost amortization+$500.00 KShare-based compensation: $3,100,000.00Stock-based compensation+$3.10 MLoss on disposal of property and equipment: $100,000.00PP&E disposal gain & loss+$100.00 KAccounts receivable, net: $10,400,000.00Accounts receivable+$10.40 MInventories, net: -$3,800,000.00Inventories−$3.80 MPrepaid expenses and other current assets: $1,700,000.00Prepaid & other assets+$1.70 MChange in other non-current assets and non-current liabilities: -$4,600,000.00Other noncurrent items−$4.60 MAccounts payable and accrued liabilities: -$1,200,000.00Payables & accrued liabilities−$1.20 MInterest expense accrual: -$7,600,000.00Accrued interest−$7.60 MNet cash from operating activities: $12,900,000.00Operating cash+$12.90 Moperating reconciliation: $47,200,000.00Issuance of shares related to equity compensation and employee stock purchase plan: $2,200,000.00Employee stock plans & options+$2.20 MTax payments related to share-based awards: -$1,200,000.00Stock-award tax withholding−$1.20 MRepayment of finance lease: $0.00Repayment of outstanding debt: -$20,000,000.00Long-term debt repaid−$20.00 MNet cash used in financing activities: -$19,000,000.00. Cash required to fund net payments.Financing cash−$19.00 Mfinancing reconciliation: $21,200,000.00Purchases of property, equipment and intangible assets: -$8,200,000.00Capital expenditures−$8.20 MProceeds from sale of business, net of cash divested: $0.00Net cash used in investing activities: -$8,200,000.00. Cash required to fund net payments.Investing cash−$8.20 Minvesting reconciliation: $8,200,000.00Cash sources and uses: $199,200,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $185,500,000.00Beginning cash$185.50 MEnding cash: Cash, cash equivalents, and restricted cash: $172,000,000.00Ending cash$172.00 MExchange-rate effect: $800,000.00FX effect+$800.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$11.90M + net operating adjustments $24.80M = operating cash +$12.90MFree cash flow$4.70 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$13.50 MEnding cash − beginning cash
Chart details

Neogen Corporation cash flow reconciliation, Jun 1, 2026 through Aug 31, 2026

Cash flows for Jun 1, 2026 through Aug 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: May 31, 2026. Ending cash: Aug 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on May 31, 2026
185,500,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
12,900,000 US dollars. Net cash provided.
Net (loss) income
negative 11,900,000 US dollars
Depreciation and amortization
29,100,000 US dollars
Right of use asset amortization
1,300,000 US dollars
Other
500,000 US dollars
Loss on refinancing and extinguishment of debt
100,000 US dollars
Loss (gain) on sale of business
400,000 US dollars
Deferred income taxes
negative 5,200,000 US dollars
Amortization of debt issuance costs
500,000 US dollars
Share-based compensation
3,100,000 US dollars
Loss on disposal of property and equipment
100,000 US dollars
Accounts receivable, net
10,400,000 US dollars
Inventories, net
negative 3,800,000 US dollars
Prepaid expenses and other current assets
1,700,000 US dollars
Change in other non-current assets and non-current liabilities
negative 4,600,000 US dollars
Accounts payable and accrued liabilities
negative 1,200,000 US dollars
Interest expense accrual
negative 7,600,000 US dollars
Investing activities
negative 8,200,000 US dollars. Net cash used.
Purchases of property, equipment and intangible assets
negative 8,200,000 US dollars
Proceeds from sale of business, net of cash divested
0 US dollars
Financing activities
negative 19,000,000 US dollars. Net cash used.
Issuance of shares related to equity compensation and employee stock purchase plan
2,200,000 US dollars
Tax payments related to share-based awards
negative 1,200,000 US dollars
Repayment of finance lease
0 US dollars
Repayment of outstanding debt
negative 20,000,000 US dollars
Operating adjustment reconciliation
47,200,000 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
21,200,000 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
8,200,000 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
800,000 US dollars
Ending cash on Aug 31, 2026
172,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
199,200,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 13,500,000 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
12,900,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
8,200,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
4,700,000 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 −$11.90M + net operating adjustments $24.80M = operating cash +$12.90M. 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 spent on productive assets equals free cash flow: 12,900,000 US dollars minus 8,200,000 US dollars equals 4,700,000 US dollars.
Neogen Corporation (NEOG) FY2027 Q1 Statement of Cash Flows Sankey chart
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