PDF SOLUTIONS INC (PDFS) 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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PDF SOLUTIONS 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, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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 (loss) → Net cash from operating activities: $4,271,000.00Other non-current assets → Operating adjustments reconciliation: $6,322,000.00Stock-based compensation expense → Operating adjustments reconciliation: $5,998,000.00Accounts receivable → Operating adjustments reconciliation: $5,582,000.00Accrued compensation and related benefits → Operating adjustments reconciliation: $2,677,000.00Depreciation and amortization → Operating adjustments reconciliation: $2,142,000.00Amortization of acquired intangible assets → Operating adjustments reconciliation: $2,056,000.00Amortization of costs capitalized to obtain revenue contracts → Operating adjustments reconciliation: $706,000.00Operating lease right-of-use assets → Operating adjustments reconciliation: $412,000.00Accrued and other liabilities → Operating adjustments reconciliation: $187,000.00Deferred taxes → Operating adjustments reconciliation: $64,000.00Other → Operating adjustments reconciliation: $57,000.00Operating adjustments reconciliation → Net cash from operating activities: $12,130,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $10,015,000.00Operating adjustments reconciliation → Deferred revenues: $2,965,000.00Operating adjustments reconciliation → Accounts payable: $599,000.00Operating adjustments reconciliation → Operating lease liabilities: $494,000.00Remaining financing cash flows, net (calculated) → financing reconciliation: $81,865,000.00financing reconciliation → Net cash from financing activities: $81,336,000.00financing reconciliation → Payments for taxes related to net share settlement of equity awards: $386,000.00financing reconciliation → Payments of debt issuance costs: $143,000.00Net cash used in investing activities → investing reconciliation: $14,082,000.00investing reconciliation → Purchases of property and equipment: $14,055,000.00investing reconciliation → Prepayment for the purchase of property and equipment: $27,000.00Exchange-rate effect → Cash sources and uses: $75,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $31,153,000.00Net cash from operating activities → Cash sources and uses: $16,401,000.00Net cash from financing activities → Cash sources and uses: $81,336,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $114,883,000.00Cash sources and uses → Net cash used in investing activities: $14,082,000.00Deferred revenues: -$2,965,000.00Deferred revenue−$2.97 MNet income (loss): $4,271,000.00Net income (loss)+$4.27 MAccrued and other liabilities: $187,000.00Accrued & other liabilities+$187.00 KAccrued compensation and related benefits: $2,677,000.00Accrued compensation+$2.68 MAccounts payable: -$599,000.00Accounts payable−$599.00 KOther non-current assets: $6,322,000.00Other noncurrent assets+$6.32 MOperating lease right-of-use assets: $412,000.00Operating lease right-of-use+$412.00 KPrepaid expenses and other current assets: -$10,015,000.00Prepaid & other assets−$10.02 MAccounts receivable: $5,582,000.00Accounts receivable+$5.58 MOther: $57,000.00Other non-cash items+$57.00 KDeferred taxes: $64,000.00Deferred taxes+$64.00 KRecovery from previously written-off property and equipment: $0.00Net accretion of discounts on short-term investments: $0.00Amortization of costs capitalized to obtain revenue contracts: $706,000.00Contract cost amortization+$706.00 KAmortization of acquired intangible assets: $2,056,000.00Acquired intangible amort.+$2.06 MDepreciation and amortization: $2,142,000.00Depreciation & amortization+$2.14 MOperating lease liabilities: -$494,000.00Operating lease liabilities−$494.00 KStock-based compensation expense: $5,998,000.00Stock-based compensation+$6.00 MNet cash from operating activities: $16,401,000.00Operating cash+$16.40 MOperating adjustments reconciliation: $26,203,000.00Proceeds from long-term debt, net of debt discount: $0.00Repayments of long-term debt: -$0.00Payments for taxes related to net share settlement of equity awards: -$386,000.00Stock-award tax withholding−$386.00 KPayments of debt issuance costs: -$143,000.00Debt issuance costs−$143.00 KRemaining financing cash flows, net (calculated): $81,865,000.00Remaining financing (calculated)+$81.87 MNet cash from financing activities: $81,336,000.00Financing cash+$81.34 Mfinancing reconciliation: $81,865,000.00Recovery from previously written-off property and equipment: $0.00Prepayment for the purchase of property and equipment: -$27,000.00PP&E purchase prepayments−$27.00 KPurchases of property and equipment: -$14,055,000.00PP&E purchases−$14.06 MPurchases of short-term investments: $0.00Proceeds from maturities and sales of short-term investments: $0.00Payment for business acquisition, net of cash acquired: $0.00Net cash used in investing activities: -$14,082,000.00. Cash required to fund net payments.Investing cash−$14.08 Minvesting reconciliation: $14,082,000.00Cash sources and uses: $128,965,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $31,153,000.00Beginning cash$31.15 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $114,883,000.00Ending cash$114.88 MExchange-rate effect: $75,000.00FX effect+$75.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$2.35 MOperating cash − cash spent on PP&ECash flow / Net income3.84×Operating cash flow ÷ net incomeNet cash change+$83.73 MEnding cash − beginning cash
Chart details

PDF SOLUTIONS 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, including disposal groups and discontinued operations. 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
31,153,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
16,401,000 US dollars. Net cash provided.
Net income (loss)
4,271,000 US dollars
Deferred revenues
negative 2,965,000 US dollars
Accrued and other liabilities
187,000 US dollars
Accrued compensation and related benefits
2,677,000 US dollars
Accounts payable
negative 599,000 US dollars
Other non-current assets
6,322,000 US dollars
Operating lease right-of-use assets
412,000 US dollars
Prepaid expenses and other current assets
negative 10,015,000 US dollars
Accounts receivable
5,582,000 US dollars
Other
57,000 US dollars
Deferred taxes
64,000 US dollars
Recovery from previously written-off property and equipment
0 US dollars
Net accretion of discounts on short-term investments
0 US dollars
Amortization of costs capitalized to obtain revenue contracts
706,000 US dollars
Amortization of acquired intangible assets
2,056,000 US dollars
Depreciation and amortization
2,142,000 US dollars
Operating lease liabilities
negative 494,000 US dollars
Stock-based compensation expense
5,998,000 US dollars
Investing activities
negative 14,082,000 US dollars. Net cash used.
Recovery from previously written-off property and equipment
0 US dollars
Prepayment for the purchase of property and equipment
negative 27,000 US dollars
Purchases of property and equipment
negative 14,055,000 US dollars
Purchases of short-term investments
0 US dollars
Proceeds from maturities and sales of short-term investments
0 US dollars
Payment for business acquisition, net of cash acquired
0 US dollars
Financing activities
81,336,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the financing total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Proceeds from exercise of stock options and employee stock purchase plan), so Proceeds from shares issued under secondary offering, net of underwriting discounts and commissions of $3,860 cannot be separated for this quarter. It may combine inflows and outflows.
Proceeds from long-term debt, net of debt discount
0 US dollars
Repayments of long-term debt
0 US dollars
Payments for taxes related to net share settlement of equity awards
negative 386,000 US dollars
Payments of debt issuance costs
negative 143,000 US dollars
Remaining financing cash flows, net (calculated)
81,865,000 US dollars
Operating adjustment reconciliation
26,203,000 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 displayed reconciliation
81,865,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
investing gross reconciliation
14,082,000 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
75,000 US dollars
Ending cash on Jun 30, 2026
114,883,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
128,965,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
83,730,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
3.84×. 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
16,401,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
14,055,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
2,346,000 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 $12.13M 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: 16,401,000 US dollars minus 14,055,000 US dollars equals 2,346,000 US dollars.
PDF SOLUTIONS INC (PDFS) FY2026 Q2 Statement of Cash Flows Sankey chart
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