PLANET FITNESS, INC. (PLNT) 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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PLANET FITNESS, 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: $45,928,000.00Net income → Operating adjustments reconciliation: $21,476,000.00Depreciation and amortization → Operating adjustments reconciliation: $40,143,000.00Deferred tax expense → Operating adjustments reconciliation: $18,034,000.00Accounts payable and accrued expenses → Operating adjustments reconciliation: $11,443,000.00Restricted assets - national advertising fund → Operating adjustments reconciliation: $5,824,000.00Equity-based compensation expense → Operating adjustments reconciliation: $3,289,000.00Leases → Operating adjustments reconciliation: $2,827,000.00Amortization of deferred financing costs → Operating adjustments reconciliation: $1,383,000.00Other liabilities and other current liabilities → Operating adjustments reconciliation: $792,000.00Other assets and other current assets → Operating adjustments reconciliation: $767,000.00Credit loss on held-to-maturity investment → Operating adjustments reconciliation: $521,000.00Losses from equity-method investments, net of tax → Operating adjustments reconciliation: $212,000.00Operating adjustments reconciliation → Payments pursuant to tax benefit arrangements: $54,414,000.00Operating adjustments reconciliation → Accounts receivable: $24,068,000.00Operating adjustments reconciliation → Gain on sale of equity-method investment: $12,541,000.00Operating adjustments reconciliation → Income taxes: $5,163,000.00Operating adjustments reconciliation → Inventory: $4,409,000.00Operating adjustments reconciliation → Deferred revenue: $4,371,000.00Operating adjustments reconciliation → Other: $955,000.00Operating adjustments reconciliation → Dividends accrued on held-to-maturity investment: $618,000.00Operating adjustments reconciliation → Equipment deposits: $103,000.00Operating adjustments reconciliation → Accretion of marketable securities discount: $69,000.00Maturities of marketable securities → investing reconciliation: $27,169,000.00Proceeds from sale of equity-method investment → investing reconciliation: $24,264,000.00investing reconciliation → Net cash from investing activities: $4,615,000.00investing reconciliation → Additions to property and equipment: $41,924,000.00investing reconciliation → Purchases of marketable securities: $4,857,000.00investing reconciliation → Other investing activity: $37,000.00Net cash used in financing activities → financing reconciliation: $135,844,000.00Proceeds from issuance of Variable Funding Notes → financing reconciliation: $75,000,000.00Proceeds from issuance of Class A common stock → financing reconciliation: $243,000.00financing reconciliation → Repurchase and retirement of Class A common stock: $200,149,000.00financing reconciliation → Repayment of long-term debt: $6,437,000.00financing reconciliation → Payment of share repurchase excise tax: $4,152,000.00financing reconciliation → Distributions paid to members of Pla-Fit Holdings: $294,000.00financing reconciliation → Principal payments on capital lease obligations: $55,000.00Exchange-rate effect → Cash sources and uses: $15,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $456,496,000.00Net cash from operating activities → Cash sources and uses: $45,928,000.00Net cash from investing activities → Cash sources and uses: $4,615,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $371,210,000.00Cash sources and uses → Net cash used in financing activities: $135,844,000.00Other liabilities and other current liabilities: $792,000.00Other current liabilities+$792.00 KEquity-based compensation expense: $3,289,000.00Stock-based compensation+$3.29 MLeases: $2,827,000.00Operating lease liabilities+$2.83 MRestricted assets - national advertising fund: $5,824,000.00Restricted advertising fund+$5.82 MDeferred revenue: -$4,371,000.00Deferred revenue−$4.37 MPayments pursuant to tax benefit arrangements: -$54,414,000.00Related party payables−$54.41 MGain on re-measurement of tax benefit arrangement liability: $0.00Amortization of deferred financing costs: $1,383,000.00Debt issuance cost amortization+$1.38 MDeferred tax expense: $18,034,000.00Deferred income taxes+$18.03 MOther assets and other current assets: $767,000.00Other current assets+$767.00 KAccretion of marketable securities discount: -$69,000.00Investment discount & premium−$69.00 KDepreciation and amortization: $40,143,000.00Depreciation & amortization+$40.14 MOther: -$955,000.00Other non-cash items−$955.00 KAccounts receivable: -$24,068,000.00Accounts receivable−$24.07 MCredit loss on held-to-maturity investment: $521,000.00HTM investment credit loss+$521.00 KDividends accrued on held-to-maturity investment: -$618,000.00HTM investment dividends−$618.00 KInventory: -$4,409,000.00Inventories−$4.41 MEquipment deposits: -$103,000.00Equipment deposits−$103.00 KNet income: $67,404,000.00Net income+$67.40 MLosses from equity-method investments, net of tax: $212,000.00Equity-method results+$212.00 KAccounts payable and accrued expenses: $11,443,000.00Payables & accrued liabilities+$11.44 MIncome taxes: -$5,163,000.00Income taxes payable−$5.16 MGain on insurance proceeds: $0.00Gain on sale of equity-method investment: -$12,541,000.00Equity-method sale gain & loss−$12.54 MNet cash from operating activities: $45,928,000.00Operating cash+$45.93 MOperating adjustments reconciliation: $106,711,000.00Repurchase and retirement of Class A common stock: -$200,149,000.00Common stock repurchases−$200.15 MDistributions paid to members of Pla-Fit Holdings: -$294,000.00Capital distributions−$294.00 KRepayment of long-term debt: -$6,437,000.00Long-term debt repaid−$6.44 MPayment of deferred financing and other debt-related costs: $0.00Proceeds from issuance of Class A common stock: $243,000.00Common stock issued+$243.00 KPrincipal payments on capital lease obligations: -$55,000.00Finance lease payments−$55.00 KPayment of share repurchase excise tax: -$4,152,000.00Stock buyback excise tax paid−$4.15 MProceeds from issuance of Variable Funding Notes: $75,000,000.00Debt issued+$75.00 MNet cash used in financing activities: -$135,844,000.00. Cash required to fund net payments.Financing cash−$135.84 Mfinancing reconciliation: $211,087,000.00Additions to property and equipment: -$41,924,000.00PP&E purchases−$41.92 MInsurance proceeds for property and equipment: $0.00Payment of deferred consideration for acquired clubs: $0.00Purchases of marketable securities: -$4,857,000.00Marketable securities purchases−$4.86 MMaturities of marketable securities: $27,169,000.00Marketable securities proceeds+$27.17 MOther investing activity: -$37,000.00Other investing, net−$37.00 KIssuance of note receivable, related party: $0.00Proceeds from sale of equity-method investment: $24,264,000.00Equity-method investment sales+$24.26 MNet cash from investing activities: $4,615,000.00Investing cash+$4.62 Minvesting reconciliation: $51,433,000.00Cash sources and uses: $507,054,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $456,496,000.00Beginning cash$456.50 MEnding cash: Cash, cash equivalents, and restricted cash: $371,210,000.00Ending cash$371.21 MExchange-rate effect: $15,000.00FX effect+$15.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$4.00 MOperating cash − cash spent on PP&ECash flow / Net income0.68×Operating cash flow ÷ net incomeNet cash change−$85.29 MEnding cash − beginning cash
Chart details

PLANET FITNESS, 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
456,496,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
45,928,000 US dollars. Net cash provided.
Other liabilities and other current liabilities
792,000 US dollars
Equity-based compensation expense
3,289,000 US dollars
Leases
2,827,000 US dollars
Restricted assets - national advertising fund
5,824,000 US dollars
Deferred revenue
negative 4,371,000 US dollars
Payments pursuant to tax benefit arrangements
negative 54,414,000 US dollars
Gain on re-measurement of tax benefit arrangement liability
0 US dollars
Amortization of deferred financing costs
1,383,000 US dollars
Deferred tax expense
18,034,000 US dollars
Other assets and other current assets
767,000 US dollars
Accretion of marketable securities discount
negative 69,000 US dollars
Depreciation and amortization
40,143,000 US dollars
Other
negative 955,000 US dollars
Accounts receivable
negative 24,068,000 US dollars
Credit loss on held-to-maturity investment
521,000 US dollars
Dividends accrued on held-to-maturity investment
negative 618,000 US dollars
Inventory
negative 4,409,000 US dollars
Equipment deposits
negative 103,000 US dollars
Net income
67,404,000 US dollars
Losses from equity-method investments, net of tax
212,000 US dollars
Accounts payable and accrued expenses
11,443,000 US dollars
Income taxes
negative 5,163,000 US dollars
Gain on insurance proceeds
0 US dollars
Gain on sale of equity-method investment
negative 12,541,000 US dollars
Investing activities
4,615,000 US dollars. Net cash provided.
Additions to property and equipment
negative 41,924,000 US dollars
Insurance proceeds for property and equipment
0 US dollars
Payment of deferred consideration for acquired clubs
0 US dollars
Purchases of marketable securities
negative 4,857,000 US dollars
Maturities of marketable securities
27,169,000 US dollars
Other investing activity
negative 37,000 US dollars
Issuance of note receivable, related party
0 US dollars
Proceeds from sale of equity-method investment
24,264,000 US dollars
Financing activities
negative 135,844,000 US dollars. Net cash used.
Repurchase and retirement of Class A common stock
negative 200,149,000 US dollars
Distributions paid to members of Pla-Fit Holdings
negative 294,000 US dollars
Repayment of long-term debt
negative 6,437,000 US dollars
Payment of deferred financing and other debt-related costs
0 US dollars
Proceeds from issuance of Class A common stock
243,000 US dollars
Principal payments on capital lease obligations
negative 55,000 US dollars
Payment of share repurchase excise tax
negative 4,152,000 US dollars
Proceeds from issuance of Variable Funding Notes
75,000,000 US dollars
Operating adjustment reconciliation
106,711,000 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
211,087,000 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
51,433,000 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
15,000 US dollars
Ending cash on Jun 30, 2026
371,210,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
507,054,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 85,286,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.68×. 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
45,928,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
41,924,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
4,004,000 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 $45.93M of net income directly to operating cash and $21.48M 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: 45,928,000 US dollars minus 41,924,000 US dollars equals 4,004,000 US dollars.
PLANET FITNESS, INC. (PLNT) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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