NATIONAL HEALTHCARE CORP (NHC) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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NATIONAL HEALTHCARE CORP cash flow reconciliation, Apr 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, including disposal groups and discontinued operations. 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: $40,537,000.00Depreciation and amortization → Operating adjustments reconciliation: $11,173,000.00Accounts receivable → Operating adjustments reconciliation: $6,305,000.00Stock–based compensation → Operating adjustments reconciliation: $1,986,000.00Inventories → Operating adjustments reconciliation: $952,000.00Distributions from unconsolidated investments → Operating adjustments reconciliation: $812,000.00Amounts due to third party payors → Operating adjustments reconciliation: $806,000.00Other noncurrent liabilities → Operating adjustments reconciliation: $795,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $750,000.00Operating lease obligations → Operating adjustments reconciliation: $233,000.00Deferred income taxes → Operating adjustments reconciliation: $117,000.00Realized gains on sale of marketable securities → Operating adjustments reconciliation: $20,000.00Operating adjustments reconciliation → Net cash from operating activities: $2,732,000.00Operating adjustments reconciliation → Accrued payroll: $9,239,000.00Operating adjustments reconciliation → Accrued risk reserves: $5,371,000.00Operating adjustments reconciliation → Other current liabilities: $4,106,000.00Operating adjustments reconciliation → Trade accounts payable: $1,363,000.00Operating adjustments reconciliation → Unrealized gains on marketable equity securities: $915,000.00Operating adjustments reconciliation → Equity in losses/(earnings) of unconsolidated investments: $223,000.00Proceeds from sale of marketable securities → investing reconciliation: $5,463,000.00investing reconciliation → Acquisition of skilled nursing facilities and other assets: $54,698,000.00investing reconciliation → Deposits in escrow for real estate acquisition: $20,000,000.00investing reconciliation → Purchases of property and equipment: $12,527,000.00investing reconciliation → Investments in unconsolidated companies: $3,390,000.00investing reconciliation → Purchases of marketable securities: $2,517,000.00Net cash used in financing activities → financing reconciliation: $9,650,000.00Issuance of common shares → financing reconciliation: $7,191,000.00Entrance fee deposits → financing reconciliation: $517,000.00financing reconciliation → Dividends paid to common stockholders: $9,989,000.00financing reconciliation → Repurchase of common shares: $7,240,000.00financing reconciliation → Noncontrolling interest distributions: $129,000.00Net cash used in investing activities → investing reconciliation: $87,669,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $106,328,000.00Net cash from operating activities → Cash sources and uses: $43,269,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $52,278,000.00Cash sources and uses → Net cash used in investing activities: $87,669,000.00Cash sources and uses → Net cash used in financing activities: $9,650,000.00Accrued payroll: -$9,239,000.00Accrued salaries & wages−$9.24 MTrade accounts payable: -$1,363,000.00Trade payables−$1.36 MOperating lease obligations: $233,000.00Operating lease liabilities+$233.00 KPrepaid expenses and other assets: $750,000.00Prepaid & other assets+$750.00 KInventories: $952,000.00Inventories+$952.00 KAccounts receivable: $6,305,000.00Accounts receivable+$6.31 MStock–based compensation: $1,986,000.00Stock-based compensation+$1.99 MDeferred income taxes: $117,000.00Deferred tax balances+$117.00 KGain on sale of property and equipment: $0.00Realized gains on sale of marketable securities: $20,000.00AFS securities gain & loss+$20.00 KUnrealized gains on marketable equity securities: -$915,000.00Unrealized equity gain & loss−$915.00 KOther noncurrent liabilities: $795,000.00Other noncurrent liabilities+$795.00 KDistributions from unconsolidated investments: $812,000.00Equity-method distributions+$812.00 KOther current liabilities: -$4,106,000.00Other current liabilities−$4.11 MEquity in losses/(earnings) of unconsolidated investments: -$223,000.00Equity-method results−$223.00 KAccrued risk reserves: -$5,371,000.00Self-insurance reserves−$5.37 MDepreciation and amortization: $11,173,000.00Depreciation & amortization+$11.17 MNet income: $40,537,000.00Net income+$40.54 MAmounts due to third party payors: $806,000.00Due to third-party payors+$806.00 KNet cash from operating activities: $43,269,000.00Operating cash+$43.27 MOperating adjustments reconciliation: $23,949,000.00Dividends paid to common stockholders: -$9,989,000.00Common dividends paid−$9.99 MRepayments under credit facility: $0.00Entrance fee deposits: $517,000.00Entrance fee deposits+$517.00 KNoncontrolling interest distributions: -$129,000.00Paid to noncontrolling interests−$129.00 KRepurchase of common shares: -$7,240,000.00Common stock repurchases−$7.24 MIssuance of common shares: $7,191,000.00Common stock issued+$7.19 MNet cash used in financing activities: -$9,650,000.00. Cash required to fund net payments.Financing cash−$9.65 Mfinancing reconciliation: $17,358,000.00Deposits in escrow for real estate acquisition: -$20,000,000.00Real estate acquisition escrow−$20.00 MAcquisition of skilled nursing facilities and other assets: -$54,698,000.00Acquisitions, net of cash−$54.70 MPurchases of property and equipment: -$12,527,000.00PP&E purchases−$12.53 MProceeds from sale of marketable securities: $5,463,000.00Marketable securities proceeds+$5.46 MPurchases of marketable securities: -$2,517,000.00Marketable securities purchases−$2.52 MInvestments in unconsolidated companies: -$3,390,000.00Unconsolidated investments−$3.39 MCollections of notes receivable: $0.00Net cash used in investing activities: -$87,669,000.00. Cash required to fund net payments.Investing cash−$87.67 Minvesting reconciliation: $93,132,000.00Cash sources and uses: $149,597,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $106,328,000.00Beginning cash$106.33 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $52,278,000.00Ending cash$52.28 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$30.74 MOperating cash − cash spent on PP&ECash flow / Net income1.07×Operating cash flow ÷ net incomeNet cash change−$54.05 MEnding cash − beginning cash
Chart details

NATIONAL HEALTHCARE CORP cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. 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
106,328,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
43,269,000 US dollars. Net cash provided.
Accrued payroll
negative 9,239,000 US dollars
Trade accounts payable
negative 1,363,000 US dollars
Operating lease obligations
233,000 US dollars
Prepaid expenses and other assets
750,000 US dollars
Inventories
952,000 US dollars
Accounts receivable
6,305,000 US dollars
Stock–based compensation
1,986,000 US dollars
Deferred income taxes
117,000 US dollars
Gain on sale of property and equipment
0 US dollars
Realized gains on sale of marketable securities
20,000 US dollars
Unrealized gains on marketable equity securities
negative 915,000 US dollars
Other noncurrent liabilities
795,000 US dollars
Distributions from unconsolidated investments
812,000 US dollars
Other current liabilities
negative 4,106,000 US dollars
Equity in losses/(earnings) of unconsolidated investments
negative 223,000 US dollars
Accrued risk reserves
negative 5,371,000 US dollars
Depreciation and amortization
11,173,000 US dollars
Net income
40,537,000 US dollars
Amounts due to third party payors
806,000 US dollars
Investing activities
negative 87,669,000 US dollars. Net cash used.
Deposits in escrow for real estate acquisition
negative 20,000,000 US dollars
Acquisition of skilled nursing facilities and other assets
negative 54,698,000 US dollars
Purchases of property and equipment
negative 12,527,000 US dollars
Proceeds from sale of marketable securities
5,463,000 US dollars
Purchases of marketable securities
negative 2,517,000 US dollars
Investments in unconsolidated companies
negative 3,390,000 US dollars
Collections of notes receivable
0 US dollars
Financing activities
negative 9,650,000 US dollars. Net cash used.
Dividends paid to common stockholders
negative 9,989,000 US dollars
Repayments under credit facility
0 US dollars
Entrance fee deposits
517,000 US dollars
Noncontrolling interest distributions
negative 129,000 US dollars
Repurchase of common shares
negative 7,240,000 US dollars
Issuance of common shares
7,191,000 US dollars
Operating adjustment reconciliation
23,949,000 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
17,358,000 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
93,132,000 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
52,278,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
149,597,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 54,050,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.07×. 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
43,269,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
12,527,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
30,742,000 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 $2.73M 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: 43,269,000 US dollars minus 12,527,000 US dollars equals 30,742,000 US dollars.
NATIONAL HEALTHCARE CORP (NHC) FY2026 Q2 Statement of Cash Flows Sankey chart
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