Olin Corporation (OLN) 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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Olin Corporation 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.Borrowings → financing reconciliation: $576,600,000.00Stock options exercised → financing reconciliation: $3,000,000.00financing reconciliation → Net cash from financing activities: $126,300,000.00financing reconciliation → Repayments: $374,300,000.00financing reconciliation → Dividends paid: $45,600,000.00financing reconciliation → Distributions to noncontrolling interests: $31,300,000.00financing reconciliation → Debt issuance costs: $2,100,000.00investing reconciliation → Capital expenditures: $72,700,000.00investing reconciliation → Investments in non-consolidated affiliates: $1,900,000.00investing reconciliation → Other investing activities: $1,000,000.00Net cash used in operating activities → operating reconciliation: $40,700,000.00Depreciation and amortization → operating reconciliation: $239,300,000.00Accounts payable and accrued liabilities → operating reconciliation: $42,500,000.00Stock-based compensation → operating reconciliation: $10,800,000.00Losses of non-consolidated affiliates → operating reconciliation: $2,400,000.00Income taxes receivable/payable → operating reconciliation: $2,300,000.00operating reconciliation → Net loss: $96,300,000.00operating reconciliation → Receivables: $149,000,000.00operating reconciliation → Inventories: $65,900,000.00operating reconciliation → Other current assets: $12,900,000.00operating reconciliation → Qualified pension plan income: $5,400,000.00operating reconciliation → Deferred income taxes: $4,000,000.00operating reconciliation → Other operating activities: $2,300,000.00operating reconciliation → Other assets: $1,100,000.00operating reconciliation → Qualified pension plan contributions: $600,000.00operating reconciliation → Other noncurrent liabilities: $500,000.00Net cash used in investing activities → investing reconciliation: $75,600,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $167,600,000.00Net cash from financing activities → Cash sources and uses: $126,300,000.00Cash sources and uses → Exchange-rate effect: $200,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $177,400,000.00Cash sources and uses → Net cash used in investing activities: $75,600,000.00Cash sources and uses → Net cash used in operating activities: $40,700,000.00Net loss: -$96,300,000.00Net loss−$96.30 MDepreciation and amortization: $239,300,000.00Depreciation & amortization+$239.30 MLosses of non-consolidated affiliates: $2,400,000.00Non-consolidated affiliate loss+$2.40 MStock-based compensation: $10,800,000.00Stock-based compensation+$10.80 MDeferred income taxes: -$4,000,000.00Deferred income taxes−$4.00 MQualified pension plan contributions: -$600,000.00Pension contributions−$600.00 KQualified pension plan income: -$5,400,000.00Qualified pension plan income−$5.40 MReceivables: -$149,000,000.00Accounts & other receivables−$149.00 MIncome taxes receivable/payable: $2,300,000.00Income taxes receivable+$2.30 MInventories: -$65,900,000.00Inventories−$65.90 MOther current assets: -$12,900,000.00Prepaid expenses−$12.90 MAccounts payable and accrued liabilities: $42,500,000.00Payables & accrued liabilities+$42.50 MOther assets: -$1,100,000.00Other operating assets−$1.10 MOther noncurrent liabilities: -$500,000.00Other noncurrent liabilities−$500.00 KOther operating activities: -$2,300,000.00Other working capital, net−$2.30 MNet cash used in operating activities: -$40,700,000.00. Cash required to fund net payments.Operating cash−$40.70 Moperating reconciliation: $338,000,000.00Borrowings: $576,600,000.00Long-term debt issued+$576.60 MRepayments: -$374,300,000.00Long-term debt repaid−$374.30 MCommon stock repurchased and retired: $0.00Stock options exercised: $3,000,000.00Stock option exercises+$3.00 MDividends paid: -$45,600,000.00Dividends paid−$45.60 MDistributions to noncontrolling interests: -$31,300,000.00Noncontrolling interests, net−$31.30 MDebt issuance costs: -$2,100,000.00Debt issuance costs−$2.10 MNet cash from financing activities: $126,300,000.00Financing cash+$126.30 Mfinancing reconciliation: $579,600,000.00Capital expenditures: -$72,700,000.00Capital expenditures−$72.70 MBusiness acquired in purchase transaction, net of cash acquired: $0.00Investments in non-consolidated affiliates: -$1,900,000.00Advances to affiliates−$1.90 MOther investing activities: -$1,000,000.00Other investing, net−$1.00 MNet cash used in investing activities: -$75,600,000.00. Cash required to fund net payments.Investing cash−$75.60 Minvesting reconciliation: $75,600,000.00Cash sources and uses: $293,900,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $167,600,000.00Beginning cash$167.60 MEnding cash: Cash, cash equivalents, and restricted cash: $177,400,000.00Ending cash$177.40 MExchange-rate effect: -$200,000.00FX effect−$200.00 KCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$96.30M + net operating adjustments $55.60M = operating cash −$40.70MFree cash flow−$113.40 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$9.80 MEnding cash − beginning cash
Chart details

Olin Corporation 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
167,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
negative 40,700,000 US dollars. Net cash used.
Net loss
negative 96,300,000 US dollars
Depreciation and amortization
239,300,000 US dollars
Losses of non-consolidated affiliates
2,400,000 US dollars
Stock-based compensation
10,800,000 US dollars
Deferred income taxes
negative 4,000,000 US dollars
Qualified pension plan contributions
negative 600,000 US dollars
Qualified pension plan income
negative 5,400,000 US dollars
Receivables
negative 149,000,000 US dollars
Income taxes receivable/payable
2,300,000 US dollars
Inventories
negative 65,900,000 US dollars
Other current assets
negative 12,900,000 US dollars
Accounts payable and accrued liabilities
42,500,000 US dollars
Other assets
negative 1,100,000 US dollars
Other noncurrent liabilities
negative 500,000 US dollars
Other operating activities
negative 2,300,000 US dollars
Investing activities
negative 75,600,000 US dollars. Net cash used.
Capital expenditures
negative 72,700,000 US dollars
Business acquired in purchase transaction, net of cash acquired
0 US dollars
Investments in non-consolidated affiliates
negative 1,900,000 US dollars
Other investing activities
negative 1,000,000 US dollars
Financing activities
126,300,000 US dollars. Net cash provided.
Borrowings
576,600,000 US dollars
Repayments
negative 374,300,000 US dollars
Common stock repurchased and retired
0 US dollars
Stock options exercised
3,000,000 US dollars
Dividends paid
negative 45,600,000 US dollars
Distributions to noncontrolling interests
negative 31,300,000 US dollars
Debt issuance costs
negative 2,100,000 US dollars
Operating adjustment reconciliation
338,000,000 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
579,600,000 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
75,600,000 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 200,000 US dollars
Ending cash on Jun 30, 2026
177,400,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
293,900,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
9,800,000 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
negative 40,700,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
72,700,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 113,400,000 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 −$96.30M + net operating adjustments $55.60M = operating cash −$40.70M. 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: negative 40,700,000 US dollars minus 72,700,000 US dollars equals negative 113,400,000 US dollars.
Olin Corporation (OLN) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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