OTTER TAIL CORPORATION (OTTR) 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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OTTER TAIL CORPORATION 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. 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.Legal Settlement Expenses → operating reconciliation: $103,500,000.00Depreciation and Amortization → operating reconciliation: $30,810,000.00Accounts Payable → operating reconciliation: $29,221,000.00Regulatory Liabilities → operating reconciliation: $14,098,000.00Accrued and Other Liabilities → operating reconciliation: $9,484,000.00Stock Compensation Expense → operating reconciliation: $2,146,000.00operating reconciliation → Net cash from operating activities: $112,100,000.00operating reconciliation → Net Income: $7,607,000.00operating reconciliation → Deferred Income Taxes: $19,496,000.00operating reconciliation → Receivables: $15,819,000.00operating reconciliation → Inventories: $12,419,000.00operating reconciliation → Other Assets: $9,817,000.00operating reconciliation → Investment Losses: $4,524,000.00operating reconciliation → Other, Net: $3,245,000.00operating reconciliation → Regulatory Assets: $2,981,000.00operating reconciliation → Pension and Other Postretirement Benefits: $1,125,000.00operating reconciliation → Deferred Tax Credits: $126,000.00Proceeds from Issuance of Long-Term Debt → financing reconciliation: $70,000,000.00financing reconciliation → Net cash from financing activities: $31,026,000.00financing reconciliation → Dividends Paid: $24,273,000.00financing reconciliation → Net Repayments of Short-Term Debt: $14,124,000.00financing reconciliation → Other, net: $576,000.00financing reconciliation → Payments for Shares Withheld for Employee Tax Obligations: $1,000.00Net cash used in investing activities → investing reconciliation: $139,597,000.00Proceeds from Disposal of Noncurrent Assets → investing reconciliation: $2,199,000.00investing reconciliation → Capital Expenditures: $139,474,000.00investing reconciliation → Purchases of Investments and Other Assets: $2,322,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $348,354,000.00Net cash from operating activities → Cash sources and uses: $112,100,000.00Net cash from financing activities → Cash sources and uses: $31,026,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $351,883,000.00Cash sources and uses → Net cash used in investing activities: $139,597,000.00Net Income: -$7,607,000.00Net Income−$7.61 MPension and Other Postretirement Benefits: -$1,125,000.00Pension & retiree obligations−$1.13 MAccrued and Other Liabilities: $9,484,000.00Accrued & other liabilities+$9.48 MReceivables: -$15,819,000.00Receivables, net−$15.82 MDepreciation and Amortization: $30,810,000.00Depreciation & amortization+$30.81 MRegulatory Assets: -$2,981,000.00Regulatory assets−$2.98 MDeferred Tax Credits: -$126,000.00Tax credits & adjustments−$126.00 KOther Assets: -$9,817,000.00Other operating assets−$9.82 MRegulatory Liabilities: $14,098,000.00Regulatory liabilities+$14.10 MOther, Net: -$3,245,000.00Other non-cash items−$3.25 MInvestment Losses: -$4,524,000.00Investment gain & loss−$4.52 MStock Compensation Expense: $2,146,000.00Stock-based compensation+$2.15 MLegal Settlement Expenses: $103,500,000.00Litigation gain & loss+$103.50 MAccounts Payable: $29,221,000.00Accounts payable+$29.22 MInventories: -$12,419,000.00Inventories−$12.42 MDeferred Income Taxes: -$19,496,000.00Deferred income taxes−$19.50 MNet cash from operating activities: $112,100,000.00Operating cash+$112.10 Moperating reconciliation: $189,259,000.00Net Repayments of Short-Term Debt: -$14,124,000.00Short-term debt, net−$14.12 MOther, net: -$576,000.00Other financing, net−$576.00 KProceeds from Issuance of Long-Term Debt: $70,000,000.00Long-term debt issued+$70.00 MDividends Paid: -$24,273,000.00Dividends paid−$24.27 MPayments for Shares Withheld for Employee Tax Obligations: -$1,000.00Stock-award tax withholding−$1.00 KNet cash from financing activities: $31,026,000.00Financing cash+$31.03 Mfinancing reconciliation: $70,000,000.00Purchases of Investments and Other Assets: -$2,322,000.00Investments, net−$2.32 MProceeds from Disposal of Noncurrent Assets: $2,199,000.00Asset sales+$2.20 MCapital Expenditures: -$139,474,000.00Capital expenditures−$139.47 MNet cash used in investing activities: -$139,597,000.00. Cash required to fund net payments.Investing cash−$139.60 Minvesting reconciliation: $141,796,000.00Cash sources and uses: $491,480,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $348,354,000.00Beginning cash$348.35 MEnding cash: Cash, cash equivalents, and restricted cash: $351,883,000.00Ending cash$351.88 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$7.61M + net operating adjustments $119.71M = operating cash +$112.10MFree cash flow−$27.37 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change+$3.53 MEnding cash − beginning cash
Chart details

OTTER TAIL CORPORATION 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. 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
348,354,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
112,100,000 US dollars. Net cash provided.
Net Income
negative 7,607,000 US dollars
Pension and Other Postretirement Benefits
negative 1,125,000 US dollars
Accrued and Other Liabilities
9,484,000 US dollars
Receivables
negative 15,819,000 US dollars
Depreciation and Amortization
30,810,000 US dollars
Regulatory Assets
negative 2,981,000 US dollars
Deferred Tax Credits
negative 126,000 US dollars
Other Assets
negative 9,817,000 US dollars
Regulatory Liabilities
14,098,000 US dollars
Other, Net
negative 3,245,000 US dollars
Investment Losses
negative 4,524,000 US dollars
Stock Compensation Expense
2,146,000 US dollars
Legal Settlement Expenses
103,500,000 US dollars
Accounts Payable
29,221,000 US dollars
Inventories
negative 12,419,000 US dollars
Deferred Income Taxes
negative 19,496,000 US dollars
Investing activities
negative 139,597,000 US dollars. Net cash used.
Purchases of Investments and Other Assets
negative 2,322,000 US dollars
Proceeds from Disposal of Noncurrent Assets
2,199,000 US dollars
Capital Expenditures
negative 139,474,000 US dollars
Financing activities
31,026,000 US dollars. Net cash provided.
Net Repayments of Short-Term Debt
negative 14,124,000 US dollars
Other, net
negative 576,000 US dollars
Proceeds from Issuance of Long-Term Debt
70,000,000 US dollars
Dividends Paid
negative 24,273,000 US dollars
Payments for Shares Withheld for Employee Tax Obligations
negative 1,000 US dollars
Operating adjustment reconciliation
189,259,000 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
70,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
141,796,000 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
351,883,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
491,480,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
3,529,000 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
112,100,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
139,474,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 27,374,000 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 −$7.61M + net operating adjustments $119.71M = operating cash +$112.10M. 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: 112,100,000 US dollars minus 139,474,000 US dollars equals negative 27,374,000 US dollars.
OTTER TAIL CORPORATION (OTTR) FY2026 Q2 Statement of Cash Flows Sankey chart
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