# PENGUIN SOLUTIONS, INC. (PENG) FY2026 YTD Q3 Statement of Cash Flows

- Company: PENGUIN SOLUTIONS, INC. (PENG)
- Period: 2025-08-30 to 2026-05-29
- Filing: Q3 FY2026 10-Q, filed 2026-07-07, accession number 0001616533-26-000043
- Page: https://plicit.ai/financials/peng/fy2026-ytd-q3-cash-flow
- Chart image: https://plicit.ai/charts/peng-fy2026-ytd-q3-cash-flow-sankey.png

## Chart details

Cash flows for Aug 30, 2025 through May 29, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Aug 29, 2025. Ending cash: May 29, 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**: 11,222,000 US dollars. Net cash provided.
- **Net income**: 90,779,000 US dollars
- **Depreciation expense and amortization of intangible assets**: 37,877,000 US dollars
- **Amortization of debt issuance costs**: 1,892,000 US dollars
- **Stock-based compensation expense**: 25,195,000 US dollars
- **Impairment of goodwill**: 0 US dollars
- **Loss on impairment of non-marketable equity investment**: 10,000,000 US dollars
- **Gain on disposition of equity investment**: negative 30,928,000 US dollars
- **Deferred income taxes, net**: 321,000 US dollars
- **Other**: 526,000 US dollars
- **Accounts receivable**: negative 396,365,000 US dollars
- **Inventories**: negative 243,136,000 US dollars
- **Other assets**: 9,899,000 US dollars
- **Accounts payable and accrued expenses and other liabilities**: 505,162,000 US dollars
- **Net cash used for operating activities from discontinued operations**: 0 US dollars
- **Investing activities**: 63,109,000 US dollars. Net cash provided.
- **Capital expenditures and deposits on equipment**: negative 7,297,000 US dollars
- **Proceeds from sales and maturities of investment securities**: 0 US dollars
- **Purchases of held-to-maturity investment securities**: 0 US dollars
- **Proceeds from disposition of equity investments**: 71,738,000 US dollars
- **Other**: negative 1,332,000 US dollars
- **Net cash provided by investing activities from discontinued operations**: 0 US dollars
- **Financing activities**: negative 49,784,000 US dollars. Net cash used.
- **Proceeds from issuance of preferred shares, net of $8,818 paid issuance costs**: 0 US dollars
- **Repayments of debt**: negative 20,000,000 US dollars
- **Payments to acquire common stock**: negative 68,886,000 US dollars
- **Payment of preferred stock cash dividends**: negative 9,100,000 US dollars
- **Proceeds from issuance of common stock**: 10,202,000 US dollars
- **Proceeds from restricted cash advances**: 38,000,000 US dollars
- **Operating adjustment reconciliation**: 670,429,000 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**: 97,986,000 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**: 71,738,000 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 May 29, 2026**: 478,617,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 528,401,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 24,547,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.12×. 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**: 11,222,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 7,297,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 3,925,000 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 exceeds operating cash. The diagram allocates $11.22M of net income directly to operating cash and $79.56M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 11,222,000 US dollars minus 7,297,000 US dollars equals 3,925,000 US dollars.