# PLANET FITNESS, INC. (PLNT) FY2026 YTD Q2 Statement of Cash Flows

- Company: PLANET FITNESS, INC. (PLNT)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-06, accession number 0001637207-26-000044
- Page: https://plicit.ai/financials/plnt/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/plnt-fy2026-ytd-q2-cash-flow-sankey.png

## Chart details

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**: 411,956,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 193,449,000 US dollars. Net cash provided.
- **Other liabilities and other current liabilities**: 68,000 US dollars
- **Equity-based compensation expense**: 6,270,000 US dollars
- **Leases**: 5,423,000 US dollars
- **Restricted assets - national advertising fund**: negative 9,556,000 US dollars
- **Deferred revenue**: 22,927,000 US dollars
- **Payments pursuant to tax benefit arrangements**: negative 54,424,000 US dollars
- **Gain on re-measurement of tax benefit arrangement liability**: 0 US dollars
- **Amortization of deferred financing costs**: 2,919,000 US dollars
- **Deferred tax expense**: 29,875,000 US dollars
- **Other assets and other current assets**: 2,370,000 US dollars
- **Accretion of marketable securities discount**: negative 200,000 US dollars
- **Depreciation and amortization**: 80,394,000 US dollars
- **Other**: negative 1,652,000 US dollars
- **Accounts receivable**: 5,336,000 US dollars
- **Credit loss on held-to-maturity investment**: 1,023,000 US dollars
- **Dividends accrued on held-to-maturity investment**: negative 1,221,000 US dollars
- **Inventory**: negative 1,598,000 US dollars
- **Equipment deposits**: negative 2,854,000 US dollars
- **Net income**: 119,200,000 US dollars
- **Losses from equity-method investments, net of tax**: 1,086,000 US dollars
- **Accounts payable and accrued expenses**: negative 894,000 US dollars
- **Income taxes**: 1,498,000 US dollars
- **Gain on insurance proceeds**: 0 US dollars
- **Gain on sale of equity-method investment**: negative 12,541,000 US dollars
- **Investing activities**: negative 42,588,000 US dollars. Net cash used.
- **Additions to property and equipment**: negative 67,425,000 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 41,252,000 US dollars
- **Maturities of marketable securities**: 62,509,000 US dollars
- **Other investing activity**: negative 37,000 US dollars
- **Issuance of note receivable, related party**: negative 20,647,000 US dollars
- **Proceeds from sale of equity-method investment**: 24,264,000 US dollars
- **Financing activities**: negative 191,450,000 US dollars. Net cash used.
- **Repurchase and retirement of Class A common stock**: negative 251,254,000 US dollars
- **Distributions paid to members of Pla-Fit Holdings**: negative 659,000 US dollars
- **Repayment of long-term debt**: negative 11,000,000 US dollars
- **Payment of deferred financing and other debt-related costs**: negative 141,000 US dollars
- **Proceeds from issuance of Class A common stock**: 856,000 US dollars
- **Principal payments on capital lease obligations**: negative 100,000 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**: 159,189,000 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**: 267,306,000 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**: 129,361,000 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 157,000 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**: 605,405,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 40,746,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 1.62×. 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**: 193,449,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 67,425,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 126,024,000 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 $74.25M 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: 193,449,000 US dollars minus 67,425,000 US dollars equals 126,024,000 US dollars.