Payoneer Global Inc. (PAYO) 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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Payoneer Global 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. 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: $17,132,000.00Capital advance collected from customers → Operating adjustments reconciliation: $141,514,000.00Depreciation and amortization → Operating adjustments reconciliation: $40,140,000.00Stock-based compensation expenses → Operating adjustments reconciliation: $37,999,000.00Other current assets → Operating adjustments reconciliation: $6,986,000.00Operating lease right-of-use assets → Operating adjustments reconciliation: $5,404,000.00Deferred revenue → Operating adjustments reconciliation: $4,696,000.00Other long-term liabilities → Operating adjustments reconciliation: $3,562,000.00Interest and amortization of premium/discount on investments → Operating adjustments reconciliation: $2,624,000.00Trade payables → Operating adjustments reconciliation: $1,930,000.00Foreign currency re-measurement (gain) loss → Operating adjustments reconciliation: $1,014,000.00Other assets → Operating adjustments reconciliation: $664,000.00Operating adjustments reconciliation → Net cash from operating activities: $95,878,000.00Operating adjustments reconciliation → Capital advance extended to customers: $134,730,000.00Operating adjustments reconciliation → Other payables: $4,152,000.00Operating adjustments reconciliation → Interest on certificate of deposits: $3,559,000.00Operating adjustments reconciliation → Accounts receivable, net: $2,811,000.00Operating adjustments reconciliation → Net realized (gains) losses on derivative instruments: $2,752,000.00Operating adjustments reconciliation → Deferred taxes: $2,651,000.00Maturities of investments in available-for-sale debt securities → investing reconciliation: $195,000,000.00Maturities of investments in term deposits → investing reconciliation: $75,000,000.00Customer funds in transit, net → investing reconciliation: $53,049,000.00Settlement of cash flow hedges → investing reconciliation: $7,077,000.00investing reconciliation → Net cash from investing activities: $50,377,000.00investing reconciliation → Purchases of investments in available-for-sale debt securities: $217,374,000.00investing reconciliation → Capitalization of internal use software: $34,742,000.00investing reconciliation → Purchase of property, equipment and software: $21,116,000.00investing reconciliation → Cash paid in connection with acquisition, net of cash acquired (refer to Note 3 for further information): $6,479,000.00investing reconciliation → Severance pay fund distributions, net: $38,000.00Receipts of collateral on interest rate derivatives → financing reconciliation: $41,670,000.00Proceeds from issuance of common stock in connection with stock-based compensation plan, net of taxes paid related to settlement of equity awards and proceeds from employee equity transactions to be remitted to employees → financing reconciliation: $3,800,000.00financing reconciliation → Outstanding operating balances, net: $149,447,000.00financing reconciliation → Common stock repurchased: $92,670,000.00financing reconciliation → Payments of collateral on interest rate derivatives: $52,470,000.00financing reconciliation → Consideration related to previous acquisitions: $6,519,000.00Net cash used in financing activities → financing reconciliation: $255,636,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $6,416,707,000.00Net cash from operating activities → Cash sources and uses: $113,010,000.00Net cash from investing activities → Cash sources and uses: $50,377,000.00Cash sources and uses → Exchange-rate effect: $1,148,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $6,323,310,000.00Cash sources and uses → Net cash used in financing activities: $255,636,000.00Net income: $17,132,000.00Net income+$17.13 MDepreciation and amortization: $40,140,000.00Depreciation & amortization+$40.14 MDeferred taxes: -$2,651,000.00Deferred taxes−$2.65 MStock-based compensation expenses: $37,999,000.00Stock-based compensation+$38.00 MInterest on certificate of deposits: -$3,559,000.00Interest on certificate of deposits−$3.56 MNet realized (gains) losses on derivative instruments: -$2,752,000.00Derivative settlements, net−$2.75 MInterest and amortization of premium/discount on investments: $2,624,000.00Interest and amortization of premium/discount oninvestments+$2.62 MForeign currency re-measurement (gain) loss: $1,014,000.00FX transaction gain & loss+$1.01 MOther current assets: $6,986,000.00Other current assets+$6.99 MTrade payables: $1,930,000.00Trade payables+$1.93 MDeferred revenue: $4,696,000.00Unearned revenue+$4.70 MAccounts receivable, net: -$2,811,000.00Accounts receivable−$2.81 MCapital advance extended to customers: -$134,730,000.00Capital advance extended to customers−$134.73 MCapital advance collected from customers: $141,514,000.00Capital advance collected from customers+$141.51 MOther payables: -$4,152,000.00Other payables−$4.15 MOther long-term liabilities: $3,562,000.00Other noncurrent liabilities+$3.56 MOperating lease right-of-use assets: $5,404,000.00Operating lease right-of-use assets+$5.40 MOther assets: $664,000.00Other noncurrent assets+$664.00 KNet cash from operating activities: $113,010,000.00Operating cash+$113.01 MOperating adjustments reconciliation: $246,533,000.00Receipts of collateral on interest rate derivatives: $41,670,000.00Convertible note hedge proceeds+$41.67 MPayments of collateral on interest rate derivatives: -$52,470,000.00Convertible hedge purchases−$52.47 MOutstanding operating balances, net: -$149,447,000.00Outstanding operating balances, net−$149.45 MProceeds from issuance of common stock in connection with stock-based compensation plan, net of taxes paid related to settlement of equity awards and proceeds from employee equity transactions to be remitted to employees: $3,800,000.00Proceeds from issuance of common stock inconnection with stock-based compensation plan, net+$3.80 MCommon stock repurchased: -$92,670,000.00Common stock repurchases−$92.67 MConsideration related to previous acquisitions: -$6,519,000.00Consideration related to previous acquisitions−$6.52 MNet cash used in financing activities: -$255,636,000.00. Cash required to fund net payments.Financing cash−$255.64 Mfinancing reconciliation: $301,106,000.00Purchase of property, equipment and software: -$21,116,000.00PP&E purchases−$21.12 MCapitalization of internal use software: -$34,742,000.00Software development costs−$34.74 MSeverance pay fund distributions, net: -$38,000.00Severance pay fund distributions, net−$38.00 KCustomer funds in transit, net: $53,049,000.00Customer funds in transit, net+$53.05 MPurchases of investments in available-for-sale debt securities: -$217,374,000.00AFS securities purchases−$217.37 MMaturities of investments in available-for-sale debt securities: $195,000,000.00AFS securities proceeds+$195.00 MSettlement of cash flow hedges: $7,077,000.00Investing hedge proceeds+$7.08 MMaturities of investments in term deposits: $75,000,000.00Short-term investment maturities+$75.00 MCash paid in connection with acquisition, net of cash acquired (refer to Note 3 for further information): -$6,479,000.00Acquisitions, net of cash−$6.48 MNet cash from investing activities: $50,377,000.00Investing cash+$50.38 Minvesting reconciliation: $330,126,000.00Cash sources and uses: $6,580,094,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $6,416,707,000.00Beginning cash$6.42 BEnding cash: Cash, cash equivalents, and restricted cash: $6,323,310,000.00Ending cash$6.32 BExchange-rate effect: -$1,148,000.00FX effect−$1.15 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$91.89 MOperating cash − cash spent on PP&ECash flow / Net income6.60×Operating cash flow ÷ net incomeNet cash change−$93.40 MEnding cash − beginning cash
Chart details

Payoneer Global 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
6,416,707,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
113,010,000 US dollars. Net cash provided.
Net income
17,132,000 US dollars
Depreciation and amortization
40,140,000 US dollars
Deferred taxes
negative 2,651,000 US dollars
Stock-based compensation expenses
37,999,000 US dollars
Interest on certificate of deposits
negative 3,559,000 US dollars
Net realized (gains) losses on derivative instruments
negative 2,752,000 US dollars
Interest and amortization of premium/discount on investments
2,624,000 US dollars
Foreign currency re-measurement (gain) loss
1,014,000 US dollars
Other current assets
6,986,000 US dollars
Trade payables
1,930,000 US dollars
Deferred revenue
4,696,000 US dollars
Accounts receivable, net
negative 2,811,000 US dollars
Capital advance extended to customers
negative 134,730,000 US dollars
Capital advance collected from customers
141,514,000 US dollars
Other payables
negative 4,152,000 US dollars
Other long-term liabilities
3,562,000 US dollars
Operating lease right-of-use assets
5,404,000 US dollars
Other assets
664,000 US dollars
Investing activities
50,377,000 US dollars. Net cash provided.
Purchase of property, equipment and software
negative 21,116,000 US dollars
Capitalization of internal use software
negative 34,742,000 US dollars
Severance pay fund distributions, net
negative 38,000 US dollars
Customer funds in transit, net
53,049,000 US dollars
Purchases of investments in available-for-sale debt securities
negative 217,374,000 US dollars
Maturities of investments in available-for-sale debt securities
195,000,000 US dollars
Settlement of cash flow hedges
7,077,000 US dollars
Maturities of investments in term deposits
75,000,000 US dollars
Cash paid in connection with acquisition, net of cash acquired (refer to Note 3 for further information)
negative 6,479,000 US dollars
Financing activities
negative 255,636,000 US dollars. Net cash used.
Receipts of collateral on interest rate derivatives
41,670,000 US dollars
Payments of collateral on interest rate derivatives
negative 52,470,000 US dollars
Outstanding operating balances, net
negative 149,447,000 US dollars
Proceeds from issuance of common stock in connection with stock-based compensation plan, net of taxes paid related to settlement of equity awards and proceeds from employee equity transactions to be remitted to employees
3,800,000 US dollars
Common stock repurchased
negative 92,670,000 US dollars
Consideration related to previous acquisitions
negative 6,519,000 US dollars
Operating adjustment reconciliation
246,533,000 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
301,106,000 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
330,126,000 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 1,148,000 US dollars
Ending cash on Jun 30, 2026
6,323,310,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
6,580,094,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 93,397,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
6.60×. 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
113,010,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
21,116,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
91,894,000 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 $95.88M 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: 113,010,000 US dollars minus 21,116,000 US dollars equals 91,894,000 US dollars.
Payoneer Global Inc. (PAYO) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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