INSIGHT ENTERPRISES, INC. (NSIT) 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
INSIGHT ENTERPRISES, INC. 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
- 360,776,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 20,140,000 US dollars. Net cash provided.
- Net earnings
- 107,578,000 US dollars
- Depreciation and amortization
- 57,333,000 US dollars
- Provision for losses on accounts receivable
- 9,386,000 US dollars
- Provision for losses on contract assets
- negative 744,000 US dollars
- Non-cash stock-based compensation
- 19,311,000 US dollars
- Net change on revaluation of earnout liabilities
- 25,570,000 US dollars
- Earnout payments in excess of acquisition date fair value
- negative 1,071,000 US dollars
- Deferred income taxes
- 1,733,000 US dollars
- Net loss on revaluation of warrant settlement liabilities
- 0 US dollars
- Impairment loss on long lived real estate asset
- 2,033,000 US dollars
- Amortization of debt issuance costs
- 1,708,000 US dollars
- Other adjustments
- 61,000 US dollars
- Increase in accounts receivable
- negative 2,393,734,000 US dollars
- Increase in inventories
- negative 90,534,000 US dollars
- Decrease in contract assets
- 20,203,000 US dollars
- Decrease in long-term accounts receivable
- 62,276,000 US dollars
- Increase in other assets
- negative 54,336,000 US dollars
- Increase in accounts payable
- 2,329,960,000 US dollars
- Decrease in long-term accounts payable
- negative 93,537,000 US dollars
- Increase (decrease) in accrued expenses and other liabilities
- 16,944,000 US dollars
- Investing activities
- negative 5,870,000 US dollars. Net cash used.
- Proceeds from sale of assets
- 7,985,000 US dollars
- Purchases of property and equipment
- negative 13,855,000 US dollars
- Financing activities
- 3,835,000 US dollars. Net cash provided.
- Borrowings on ABL revolving credit facility
- 3,129,000,000 US dollars
- Repayments on ABL revolving credit facility
- negative 3,008,787,000 US dollars
- Warrants settlement
- 0 US dollars
- Repayment of principal on the Convertible Notes
- 0 US dollars
- Net borrowings under inventory financing facilities
- 42,559,000 US dollars
- Payment of debt issuance costs
- negative 366,000 US dollars
- Repurchases of common stock
- negative 150,000,000 US dollars
- Earnout and acquisition related payments
- negative 5,456,000 US dollars
- Other payments
- negative 3,115,000 US dollars
- Operating adjustment reconciliation
- 2,633,956,000 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
- 3,171,559,000 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
- 13,855,000 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 12,321,000 US dollars
- Ending cash on Jun 30, 2026
- 366,560,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 384,751,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 5,784,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 0.19×. 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
- 20,140,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 13,855,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 6,285,000 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 exceeds operating cash. The diagram allocates $20.14M of net income directly to operating cash and $87.44M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 20,140,000 US dollars minus 13,855,000 US dollars equals 6,285,000 US dollars.
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