OneSpaWorld Holdings Limited (OSW) 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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OneSpaWorld Holdings Limited 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, 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: $42,386,000.00Net income → Operating adjustments reconciliation: $2,159,000.00Depreciation and amortization → Operating adjustments reconciliation: $14,128,000.00Stock-based compensation → Operating adjustments reconciliation: $5,036,000.00Inventories, net → Operating adjustments reconciliation: $2,080,000.00Amortization of deferred financing costs → Operating adjustments reconciliation: $143,000.00Other long-term liabilities → Operating adjustments reconciliation: $22,000.00Provision for doubtful accounts → Operating adjustments reconciliation: $7,000.00Operating adjustments reconciliation → Accounts payable: $10,091,000.00Operating adjustments reconciliation → Accounts receivable, net: $5,723,000.00Operating adjustments reconciliation → Prepaid expenses: $2,695,000.00Operating adjustments reconciliation → Accrued expenses: $2,417,000.00Operating adjustments reconciliation → Other current assets: $1,985,000.00Operating adjustments reconciliation → Other non-current assets: $524,000.00Operating adjustments reconciliation → Other current liabilities: $121,000.00Operating adjustments reconciliation → Noncash lease expense: $19,000.00Cash received in connection with divestiture → investing reconciliation: $1,328,000.00Net cash used in investing activities → investing reconciliation: $5,303,000.00investing reconciliation → Capital expenditures: $6,631,000.00Net cash used in financing activities → financing reconciliation: $13,037,000.00financing reconciliation → Dividends: $10,152,000.00financing reconciliation → Repayment on first lien and term loan facilities: $2,506,000.00financing reconciliation → Repurchase of common shares: $379,000.00Exchange-rate effect → Cash sources and uses: $8,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $17,504,000.00Net cash from operating activities → Cash sources and uses: $42,386,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $41,558,000.00Cash sources and uses → Net cash used in investing activities: $5,303,000.00Cash sources and uses → Net cash used in financing activities: $13,037,000.00Net income: $44,545,000.00Net income+$44.55 MDepreciation and amortization: $14,128,000.00Depreciation & amortization+$14.13 MAmortization of deferred financing costs: $143,000.00Debt issuance cost amortization+$143.00 KNoncash lease expense: -$19,000.00Noncash lease expense−$19.00 KStock-based compensation: $5,036,000.00Stock-based compensation+$5.04 MProvision for doubtful accounts: $7,000.00Credit loss provision+$7.00 KAccounts receivable, net: -$5,723,000.00Accounts receivable−$5.72 MInventories, net: $2,080,000.00Inventories+$2.08 MPrepaid expenses: -$2,695,000.00Prepaid expenses−$2.70 MOther current assets: -$1,985,000.00Other current assets−$1.99 MOther non-current assets: -$524,000.00Other noncurrent assets−$524.00 KAccounts payable: -$10,091,000.00Trade payables−$10.09 MAccrued expenses: -$2,417,000.00Accrued liabilities−$2.42 MOther current liabilities: -$121,000.00Other current liabilities−$121.00 KOther long-term liabilities: $22,000.00Other noncurrent liabilities+$22.00 KNet cash from operating activities: $42,386,000.00Operating cash+$42.39 MOperating adjustments reconciliation: $23,575,000.00Dividends: -$10,152,000.00Dividends paid−$10.15 MPayment of deferred financing costs: $0.00Repurchase of common shares: -$379,000.00Common stock repurchases−$379.00 KRepayment on first lien and term loan facilities: -$2,506,000.00Long-term credit line repayments−$2.51 MNet cash used in financing activities: -$13,037,000.00. Cash required to fund net payments.Financing cash−$13.04 Mfinancing reconciliation: $13,037,000.00Capital expenditures: -$6,631,000.00Capital expenditures−$6.63 MCash received in connection with divestiture: $1,328,000.00Business sales+$1.33 MNet cash used in investing activities: -$5,303,000.00. Cash required to fund net payments.Investing cash−$5.30 Minvesting reconciliation: $6,631,000.00Cash sources and uses: $59,898,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $17,504,000.00Beginning cash$17.50 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $41,558,000.00Ending cash$41.56 MExchange-rate effect: $8,000.00FX effect+$8.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$35.76 MOperating cash − cash spent on productive assetsCash flow / Net income0.95×Operating cash flow ÷ net incomeNet cash change+$24.05 MEnding cash − beginning cash
Chart details

OneSpaWorld Holdings Limited 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, including disposal groups and discontinued operations. 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
17,504,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
42,386,000 US dollars. Net cash provided.
Net income
44,545,000 US dollars
Depreciation and amortization
14,128,000 US dollars
Amortization of deferred financing costs
143,000 US dollars
Noncash lease expense
negative 19,000 US dollars
Stock-based compensation
5,036,000 US dollars
Provision for doubtful accounts
7,000 US dollars
Accounts receivable, net
negative 5,723,000 US dollars
Inventories, net
2,080,000 US dollars
Prepaid expenses
negative 2,695,000 US dollars
Other current assets
negative 1,985,000 US dollars
Other non-current assets
negative 524,000 US dollars
Accounts payable
negative 10,091,000 US dollars
Accrued expenses
negative 2,417,000 US dollars
Other current liabilities
negative 121,000 US dollars
Other long-term liabilities
22,000 US dollars
Investing activities
negative 5,303,000 US dollars. Net cash used.
Capital expenditures
negative 6,631,000 US dollars
Cash received in connection with divestiture
1,328,000 US dollars
Financing activities
negative 13,037,000 US dollars. Net cash used.
Dividends
negative 10,152,000 US dollars
Payment of deferred financing costs
0 US dollars
Repurchase of common shares
negative 379,000 US dollars
Repayment on first lien and term loan facilities
negative 2,506,000 US dollars
Operating adjustment reconciliation
23,575,000 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
13,037,000 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
6,631,000 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
8,000 US dollars
Ending cash on Jun 30, 2026
41,558,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
59,898,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
24,054,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.95×. 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
42,386,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
6,631,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
35,755,000 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 $42.39M of net income directly to operating cash and $2.16M 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 spent on productive assets equals free cash flow: 42,386,000 US dollars minus 6,631,000 US dollars equals 35,755,000 US dollars.
OneSpaWorld Holdings Limited (OSW) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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