# PENGUIN SOLUTIONS, INC. (PENG) FY2026 Annual Statement of Cash Flows

- Company: PENGUIN SOLUTIONS, INC. (PENG)
- Period: 2025-08-30 to 2026-08-28
- Filing: FY2026 10-K, filed 2026-10-20, accession number 0001616533-26-000050
- Page: https://plicit.ai/financials/peng/fy2026-annual-cash-flow
- Chart image: https://plicit.ai/charts/peng-fy2026-annual-cash-flow-sankey.png

## Chart details

Cash flows for Aug 30, 2025 through Aug 28, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Aug 29, 2025. Ending cash: Aug 28, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Aug 29, 2025**: 454,070,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: negative 151,914,000 US dollars. Net cash used.
- **Net cash used for operating activities from discontinued operations**: 0 US dollars
- **Net income (loss) from continuing operations**: 185,788,000 US dollars
- **Depreciation expense and amortization of intangible assets**: 50,176,000 US dollars
- **Amortization of debt issuance costs**: 2,728,000 US dollars
- **Stock-based compensation expense**: 31,815,000 US dollars
- **Loss on impairment of non-marketable equity investment**: 10,000,000 US dollars
- **Impairment of goodwill**: 0 US dollars
- **Loss on extinguishment of debt**: 0 US dollars
- **Gain on disposition of equity investment**: negative 30,942,000 US dollars
- **Deferred income taxes, net**: negative 62,660,000 US dollars
- **Other**: 1,969,000 US dollars
- **Accounts receivable (including related party balances of $683, $— , and $— as of August 28, 2026, August 29, 2025, and August 30, 2024, respectively)**: negative 488,360,000 US dollars
- **Inventories**: negative 493,603,000 US dollars
- **Other assets**: 964,000 US dollars
- **Accounts payable and accrued expenses and other liabilities**: 606,963,000 US dollars
- **Payment of acquisition-related contingent consideration**: 0 US dollars
- **Inducement expense related to the conversion of the 2029 and 2030 Notes**: 33,248,000 US dollars
- **Investing activities**: 58,090,000 US dollars. Net cash provided.
- **Capital expenditures and deposits on equipment**: negative 11,569,000 US dollars
- **Proceeds from sales and maturities of investment securities**: 0 US dollars
- **Purchases of held-to-maturity investment securities**: 0 US dollars
- **Purchases of non-marketable investments**: 0 US dollars
- **Proceeds from disposition of equity investments**: 71,752,000 US dollars
- **Other**: negative 2,093,000 US dollars
- **Net cash provided by investing activities from discontinued operations**: 0 US dollars
- **Financing activities**: 287,278,000 US dollars. Net cash provided.
- **Repayments of debt**: negative 315,454,000 US dollars
- **Payments to acquire common stock**: negative 74,427,000 US dollars
- **Payment of acquisition-related contingent consideration**: 0 US dollars
- **Net cash paid for settlement and purchase of capped calls**: negative 49,125,000 US dollars
- **Distribution to noncontrolling interest**: 0 US dollars
- **Proceeds from debt, net of lender debt issuance costs**: 736,500,000 US dollars
- **Proceeds from issuance of common stock**: 10,358,000 US dollars
- **Proceeds from restricted cash advances**: 93,000,000 US dollars
- **Payment of preferred stock cash dividends**: negative 12,233,000 US dollars
- **Repayments of borrowings under line of credit**: negative 100,000,000 US dollars
- **Proceeds from issuance of convertible preferred stock, net of issuance costs**: 0 US dollars
- **Proceeds from borrowing under line of credit**: 0 US dollars
- **Payment of third-party debt issuance costs**: negative 1,341,000 US dollars
- **Other**: 0 US dollars
- **Fees paid for revolving line of credit financing**: 0 US dollars
- **Net cash used for financing activities from discontinued operations**: 0 US dollars
- **Operating adjustment reconciliation**: 1,075,565,000 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**: 839,858,000 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**: 71,752,000 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 Aug 28, 2026**: 647,524,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 799,438,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 193,454,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Unavailable. Operating cash flow and reconciliation net income for the same period are required.
- **Operating cash flow**: negative 151,914,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 11,569,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: negative 163,483,000 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- 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: negative 151,914,000 US dollars minus 11,569,000 US dollars equals negative 163,483,000 US dollars.