Paymentus Holdings, Inc. (PAY) 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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Paymentus Holdings, Inc. 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. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. 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: $25,559,000.00Accounts and other receivables → Operating adjustments reconciliation: $11,741,000.00Depreciation and amortization → Operating adjustments reconciliation: $9,427,000.00Accrued and other liabilities → Operating adjustments reconciliation: $6,502,000.00Stock-based compensation → Operating adjustments reconciliation: $6,466,000.00Prepaid expenses and other assets → Operating adjustments reconciliation: $2,097,000.00Non-cash operating lease expense → Operating adjustments reconciliation: $894,000.00Amortization of capitalized contract acquisition cost → Operating adjustments reconciliation: $784,000.00Amortization of capitalized warrants cost → Operating adjustments reconciliation: $289,000.00Operating adjustments reconciliation → Net cash from operating activities: $23,301,000.00Operating adjustments reconciliation → Income taxes receivable, net of payable: $9,472,000.00Operating adjustments reconciliation → Accounts payable: $2,894,000.00Operating adjustments reconciliation → Contract liabilities: $999,000.00Operating adjustments reconciliation → Operating lease liabilities: $820,000.00Operating adjustments reconciliation → Deferred income taxes: $612,000.00Operating adjustments reconciliation → Provision for expected credit losses: $102,000.00Proceeds from matured interest-bearing deposits → investing reconciliation: $739,000.00Purchases of interest-bearing deposits → investing reconciliation: $13,000.00investing reconciliation → Capitalized internal-use software development costs: $9,715,000.00investing reconciliation → Purchases of property and equipment: $113,000.00Net cash used in financing activities → financing reconciliation: $2,105,000.00Proceeds from exercise of stock-based awards → financing reconciliation: $12,000.00financing reconciliation → Payments of taxes withheld on net settled vesting of restricted stock units: $2,117,000.00Net cash used in investing activities → investing reconciliation: $9,076,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $342,128,000.00Net cash from operating activities → Cash sources and uses: $48,860,000.00Cash sources and uses → Exchange-rate effect: $104,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $379,703,000.00Cash sources and uses → Net cash used in investing activities: $9,076,000.00Cash sources and uses → Net cash used in financing activities: $2,105,000.00Net income: $25,559,000.00Net income+$25.56 MDepreciation and amortization: $9,427,000.00Depreciation & amortization+$9.43 MDeferred income taxes: -$612,000.00Deferred income taxes−$612.00 KAmortization of capitalized warrants cost: $289,000.00Warrant cost amortization+$289.00 KStock-based compensation: $6,466,000.00Stock-based compensation+$6.47 MAmortization of capitalized contract acquisition cost: $784,000.00Contract cost amortization+$784.00 KNon-cash operating lease expense: $894,000.00Non-cash operating lease expense+$894.00 KProvision for expected credit losses: -$102,000.00Other credit loss provision−$102.00 KAccounts and other receivables: $11,741,000.00Accounts & other receivables+$11.74 MPrepaid expenses and other assets: $2,097,000.00Prepaid & other assets+$2.10 MAccounts payable: -$2,894,000.00Accounts payable−$2.89 MAccrued and other liabilities: $6,502,000.00Accrued liabilities+$6.50 MOperating lease liabilities: -$820,000.00Operating lease liabilities−$820.00 KContract liabilities: -$999,000.00Deferred revenue−$999.00 KIncome taxes receivable, net of payable: -$9,472,000.00Income taxes receivable−$9.47 MNet cash from operating activities: $48,860,000.00Operating cash+$48.86 MOperating adjustments reconciliation: $38,200,000.00Payments of taxes withheld on net settled vesting of restricted stock units: -$2,117,000.00Stock-award tax withholding−$2.12 MProceeds from exercise of stock-based awards: $12,000.00Stock option exercises+$12.00 KNet cash used in financing activities: -$2,105,000.00. Cash required to fund net payments.Financing cash−$2.11 Mfinancing reconciliation: $2,117,000.00Purchases of interest-bearing deposits: $13,000.00Interest-bearing deposits+$13.00 KProceeds from matured interest-bearing deposits: $739,000.00Bank deposits, net+$739.00 KPurchases of property and equipment: -$113,000.00PP&E purchases−$113.00 KCapitalized internal-use software development costs: -$9,715,000.00Software development costs−$9.72 MNet cash used in investing activities: -$9,076,000.00. Cash required to fund net payments.Investing cash−$9.08 Minvesting reconciliation: $9,828,000.00Cash sources and uses: $390,988,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $342,128,000.00Beginning cash$342.13 MEnding cash: Cash, cash equivalents, and restricted cash: $379,703,000.00Ending cash$379.70 MExchange-rate effect: -$104,000.00FX effect−$104.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$48.75 MOperating cash − cash spent on PP&ECash flow / Net income1.91×Operating cash flow ÷ net incomeNet cash change+$37.58 MEnding cash − beginning cash
Chart details

Paymentus Holdings, Inc. 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
342,128,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
48,860,000 US dollars. Net cash provided.
Net income
25,559,000 US dollars
Depreciation and amortization
9,427,000 US dollars
Deferred income taxes
negative 612,000 US dollars
Amortization of capitalized warrants cost
289,000 US dollars
Stock-based compensation
6,466,000 US dollars
Amortization of capitalized contract acquisition cost
784,000 US dollars
Non-cash operating lease expense
894,000 US dollars
Provision for expected credit losses
negative 102,000 US dollars
Accounts and other receivables
11,741,000 US dollars
Prepaid expenses and other assets
2,097,000 US dollars
Accounts payable
negative 2,894,000 US dollars
Accrued and other liabilities
6,502,000 US dollars
Operating lease liabilities
negative 820,000 US dollars
Contract liabilities
negative 999,000 US dollars
Income taxes receivable, net of payable
negative 9,472,000 US dollars
Investing activities
negative 9,076,000 US dollars. Net cash used.
Purchases of interest-bearing deposits
13,000 US dollars
Proceeds from matured interest-bearing deposits
739,000 US dollars
Purchases of property and equipment
negative 113,000 US dollars
Capitalized internal-use software development costs
negative 9,715,000 US dollars
Financing activities
negative 2,105,000 US dollars. Net cash used.
Payments of taxes withheld on net settled vesting of restricted stock units
negative 2,117,000 US dollars
Proceeds from exercise of stock-based awards
12,000 US dollars
Operating adjustment reconciliation
38,200,000 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
2,117,000 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
9,828,000 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 104,000 US dollars
Ending cash on Jun 30, 2026
379,703,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
390,988,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
37,575,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.91×. 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
48,860,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
113,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
48,747,000 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 $23.30M 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: 48,860,000 US dollars minus 113,000 US dollars equals 48,747,000 US dollars.
Paymentus Holdings, Inc. (PAY) FY2026 Q2 Statement of Cash Flows Sankey chart
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