OPTION CARE HEALTH, INC. (OPCH) 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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OPTION CARE HEALTH, INC. 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.Net income → Net cash from operating activities: $99,256,000.00Inventories → Operating adjustments reconciliation: $71,544,000.00Depreciation and amortization expense → Operating adjustments reconciliation: $34,037,000.00Stock-based incentive compensation expense → Operating adjustments reconciliation: $18,581,000.00Non-cash operating lease costs → Operating adjustments reconciliation: $10,187,000.00Deferred income taxes, net → Operating adjustments reconciliation: $2,901,000.00Accounts payable → Operating adjustments reconciliation: $2,610,000.00Amortization of deferred financing costs → Operating adjustments reconciliation: $1,378,000.00Distribution from equity method investments → Operating adjustments reconciliation: $1,100,000.00Other adjustments → Operating adjustments reconciliation: $781,000.00Operating adjustments reconciliation → Net cash from operating activities: $72,229,000.00Operating adjustments reconciliation → Accounts receivable, net: $37,941,000.00Operating adjustments reconciliation → Operating lease liabilities: $11,544,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $9,958,000.00Operating adjustments reconciliation → Accrued compensation and employee benefits: $4,188,000.00Operating adjustments reconciliation → Equity in earnings of joint ventures: $3,393,000.00Operating adjustments reconciliation → Accrued expenses and other current liabilities: $3,264,000.00Operating adjustments reconciliation → Other noncurrent assets and liabilities: $602,000.00investing reconciliation → Acquisition of property and equipment: $20,123,000.00investing reconciliation → Other investing activities: $877,000.00Net cash used in financing activities → financing reconciliation: $189,342,000.00Other financing activities → financing reconciliation: $922,000.00financing reconciliation → Purchase of company stock and related excise taxes: $170,545,000.00financing reconciliation → Stock-based compensation tax withholdings: $14,285,000.00financing reconciliation → Repayments of debt principal: $3,390,000.00financing reconciliation → Deferred financing costs: $2,044,000.00Net cash used in investing activities → investing reconciliation: $21,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $232,624,000.00Net cash from operating activities → Cash sources and uses: $171,485,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $193,767,000.00Cash sources and uses → Net cash used in investing activities: $21,000,000.00Cash sources and uses → Net cash used in financing activities: $189,342,000.00Accounts receivable, net: -$37,941,000.00Receivables, net−$37.94 MPrepaid expenses and other current assets: -$9,958,000.00Prepaid & other assets−$9.96 MDistribution from equity method investments: $1,100,000.00Equity-method distributions+$1.10 MInventories: $71,544,000.00Inventories+$71.54 MEquity in earnings of joint ventures: -$3,393,000.00Equity-method results−$3.39 MOther noncurrent assets and liabilities: -$602,000.00Other noncurrent items−$602.00 KOperating lease liabilities: -$11,544,000.00Operating lease payments−$11.54 MDepreciation and amortization expense: $34,037,000.00D&A and accretion+$34.04 MAccrued compensation and employee benefits: -$4,188,000.00Accrued compensation−$4.19 MDeferred income taxes, net: $2,901,000.00Deferred income taxes+$2.90 MAccrued expenses and other current liabilities: -$3,264,000.00Other payables & accruals−$3.26 MNet income: $99,256,000.00Net income+$99.26 MAccounts payable: $2,610,000.00Trade payables+$2.61 MNon-cash operating lease costs: $10,187,000.00Operating lease amortization+$10.19 MOther adjustments: $781,000.00Other operating, net+$781.00 KAmortization of deferred financing costs: $1,378,000.00Debt cost amortization+$1.38 MStock-based incentive compensation expense: $18,581,000.00Stock-based compensation+$18.58 MNet cash from operating activities: $171,485,000.00Operating cash+$171.49 MOperating adjustments reconciliation: $143,119,000.00Other financing activities: $922,000.00Other financing, net+$922.00 KPurchase of company stock and related excise taxes: -$170,545,000.00Common stock repurchases−$170.55 MRepayments of debt principal: -$3,390,000.00Senior debt repaid−$3.39 MStock-based compensation tax withholdings: -$14,285,000.00Stock-award tax withholding−$14.29 MDeferred financing costs: -$2,044,000.00Debt issuance costs−$2.04 MNet cash used in financing activities: -$189,342,000.00. Cash required to fund net payments.Financing cash−$189.34 Mfinancing reconciliation: $190,264,000.00Business acquisitions, net of cash acquired: $0.00Acquisition of property and equipment: -$20,123,000.00PP&E purchases−$20.12 MOther investing activities: -$877,000.00Other investing, net−$877.00 KNet cash used in investing activities: -$21,000,000.00. Cash required to fund net payments.Investing cash−$21.00 Minvesting reconciliation: $21,000,000.00Cash sources and uses: $404,109,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $232,624,000.00Beginning cash$232.62 MEnding cash: Cash, cash equivalents, and restricted cash: $193,767,000.00Ending cash$193.77 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$151.36 MOperating cash − cash spent on PP&ECash flow / Net income1.73×Operating cash flow ÷ net incomeNet cash change−$38.86 MEnding cash − beginning cash
Chart details

OPTION CARE HEALTH, 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
232,624,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
171,485,000 US dollars. Net cash provided.
Net income
99,256,000 US dollars
Accounts receivable, net
negative 37,941,000 US dollars
Prepaid expenses and other current assets
negative 9,958,000 US dollars
Distribution from equity method investments
1,100,000 US dollars
Inventories
71,544,000 US dollars
Equity in earnings of joint ventures
negative 3,393,000 US dollars
Other noncurrent assets and liabilities
negative 602,000 US dollars
Operating lease liabilities
negative 11,544,000 US dollars
Depreciation and amortization expense
34,037,000 US dollars
Accrued compensation and employee benefits
negative 4,188,000 US dollars
Deferred income taxes, net
2,901,000 US dollars
Accrued expenses and other current liabilities
negative 3,264,000 US dollars
Accounts payable
2,610,000 US dollars
Non-cash operating lease costs
10,187,000 US dollars
Other adjustments
781,000 US dollars
Amortization of deferred financing costs
1,378,000 US dollars
Stock-based incentive compensation expense
18,581,000 US dollars
Investing activities
negative 21,000,000 US dollars. Net cash used.
Business acquisitions, net of cash acquired
0 US dollars
Acquisition of property and equipment
negative 20,123,000 US dollars
Other investing activities
negative 877,000 US dollars
Financing activities
negative 189,342,000 US dollars. Net cash used.
Other financing activities
922,000 US dollars
Purchase of company stock and related excise taxes
negative 170,545,000 US dollars
Repayments of debt principal
negative 3,390,000 US dollars
Stock-based compensation tax withholdings
negative 14,285,000 US dollars
Deferred financing costs
negative 2,044,000 US dollars
Operating adjustment reconciliation
143,119,000 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
190,264,000 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
21,000,000 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
193,767,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
404,109,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 38,857,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.73×. 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
171,485,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
20,123,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
151,362,000 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 $72.23M 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: 171,485,000 US dollars minus 20,123,000 US dollars equals 151,362,000 US dollars.
OPTION CARE HEALTH, INC. (OPCH) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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