THE PENNANT GROUP, INC. (PNTG) 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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THE PENNANT GROUP, 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. 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: $10,898,000.00Accrued wages and related liabilities → Operating adjustments reconciliation: $20,171,000.00Depreciation and amortization → Operating adjustments reconciliation: $3,112,000.00Share-based compensation → Operating adjustments reconciliation: $2,949,000.00Accounts payable → Operating adjustments reconciliation: $2,731,000.00Other accrued liabilities → Operating adjustments reconciliation: $1,897,000.00Provision for credit losses → Operating adjustments reconciliation: $429,000.00Other long-term liabilities → Operating adjustments reconciliation: $366,000.00Amortization of deferred financing fees → Operating adjustments reconciliation: $292,000.00Operating lease obligations → Operating adjustments reconciliation: $43,000.00Loss (gain) on disposition of property and equipment, net → Operating adjustments reconciliation: $9,000.00Operating adjustments reconciliation → Net cash from operating activities: $10,932,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $10,775,000.00Operating adjustments reconciliation → Accounts receivable: $7,721,000.00Operating adjustments reconciliation → Income taxes payable: $1,899,000.00Operating adjustments reconciliation → Income from equity method investment: $370,000.00Operating adjustments reconciliation → Deferred income taxes: $302,000.00Proceeds from revolver agreement → financing reconciliation: $129,500,000.00Net issuance of common stock due to share based compensation → financing reconciliation: $1,159,000.00financing reconciliation → Net cash from financing activities: $28,452,000.00financing reconciliation → Payments on revolver agreement: $100,500,000.00financing reconciliation → Payments on incremental term loans: $1,250,000.00financing reconciliation → Other financing activities: $457,000.00Net cash used in investing activities → investing reconciliation: $39,921,000.00Escrow deposits → investing reconciliation: $4,467,000.00investing reconciliation → Cash payment for equity method investment: $28,428,000.00investing reconciliation → Cash payments for asset acquisitions: $6,906,000.00investing reconciliation → Purchase of property and equipment: $6,336,000.00investing reconciliation → Cash payments for business acquisitions: $2,087,000.00investing reconciliation → Other investing activities: $631,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $4,912,000.00Net cash from operating activities → Cash sources and uses: $21,830,000.00Net cash from financing activities → Cash sources and uses: $28,452,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $15,273,000.00Cash sources and uses → Net cash used in investing activities: $39,921,000.00Net income: $10,898,000.00Net income+$10.90 MDepreciation and amortization: $3,112,000.00Depreciation & amortization+$3.11 MAmortization of deferred financing fees: $292,000.00Debt issuance cost amortization+$292.00 KLoss (gain) on disposition of property and equipment, net: $9,000.00Asset sales & impairments+$9.00 KProvision for credit losses: $429,000.00Credit loss provision+$429.00 KShare-based compensation: $2,949,000.00Stock-based compensation+$2.95 MDeferred income taxes: -$302,000.00Deferred taxes & credits−$302.00 KIncome from equity method investment: -$370,000.00Equity-method results−$370.00 KAccounts receivable: -$7,721,000.00Accounts receivable−$7.72 MPrepaid expenses and other assets: -$10,775,000.00Prepaid & other assets−$10.78 MOperating lease obligations: $43,000.00Operating lease liabilities+$43.00 KAccounts payable: $2,731,000.00Accounts payable+$2.73 MAccrued wages and related liabilities: $20,171,000.00Accrued compensation+$20.17 MOther accrued liabilities: $1,897,000.00Other accrued liabilities+$1.90 MIncome taxes payable: -$1,899,000.00Income taxes payable−$1.90 MOther long-term liabilities: $366,000.00Other noncurrent liabilities+$366.00 KNet cash from operating activities: $21,830,000.00Operating cash+$21.83 MOperating adjustments reconciliation: $31,999,000.00Payments on incremental term loans: -$1,250,000.00Secured debt repaid−$1.25 MProceeds from revolver agreement: $129,500,000.00Long-term credit line borrowings+$129.50 MPayments on revolver agreement: -$100,500,000.00Long-term credit line repayments−$100.50 MNet issuance of common stock due to share based compensation: $1,159,000.00Stock option exercises+$1.16 MOther financing activities: -$457,000.00Other financing, net−$457.00 KNet cash from financing activities: $28,452,000.00Financing cash+$28.45 Mfinancing reconciliation: $130,659,000.00Purchase of property and equipment: -$6,336,000.00PP&E purchases−$6.34 MCash payment for equity method investment: -$28,428,000.00Equity-method investments made−$28.43 MCash payments for business acquisitions: -$2,087,000.00Business acquisitions, gross−$2.09 MEscrow deposits: $4,467,000.00Escrow deposits+$4.47 MCash payments for asset acquisitions: -$6,906,000.00Asset acquisition payments−$6.91 MOther investing activities: -$631,000.00Other investing, net−$631.00 KNet cash used in investing activities: -$39,921,000.00. Cash required to fund net payments.Investing cash−$39.92 Minvesting reconciliation: $44,388,000.00Cash sources and uses: $55,194,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $4,912,000.00Beginning cash$4.91 MEnding cash: Cash, cash equivalents, and restricted cash: $15,273,000.00Ending cash$15.27 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$15.49 MOperating cash − cash spent on PP&ECash flow / Net income2.00×Operating cash flow ÷ net incomeNet cash change+$10.36 MEnding cash − beginning cash
Chart details

THE PENNANT GROUP, 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
4,912,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
21,830,000 US dollars. Net cash provided.
Net income
10,898,000 US dollars
Depreciation and amortization
3,112,000 US dollars
Amortization of deferred financing fees
292,000 US dollars
Loss (gain) on disposition of property and equipment, net
9,000 US dollars
Provision for credit losses
429,000 US dollars
Share-based compensation
2,949,000 US dollars
Deferred income taxes
negative 302,000 US dollars
Income from equity method investment
negative 370,000 US dollars
Accounts receivable
negative 7,721,000 US dollars
Prepaid expenses and other assets
negative 10,775,000 US dollars
Operating lease obligations
43,000 US dollars
Accounts payable
2,731,000 US dollars
Accrued wages and related liabilities
20,171,000 US dollars
Other accrued liabilities
1,897,000 US dollars
Income taxes payable
negative 1,899,000 US dollars
Other long-term liabilities
366,000 US dollars
Investing activities
negative 39,921,000 US dollars. Net cash used.
Purchase of property and equipment
negative 6,336,000 US dollars
Cash payment for equity method investment
negative 28,428,000 US dollars
Cash payments for business acquisitions
negative 2,087,000 US dollars
Escrow deposits
4,467,000 US dollars
Cash payments for asset acquisitions
negative 6,906,000 US dollars
Other investing activities
negative 631,000 US dollars
Financing activities
28,452,000 US dollars. Net cash provided.
Payments on incremental term loans
negative 1,250,000 US dollars
Proceeds from revolver agreement
129,500,000 US dollars
Payments on revolver agreement
negative 100,500,000 US dollars
Net issuance of common stock due to share based compensation
1,159,000 US dollars
Other financing activities
negative 457,000 US dollars
Operating adjustment reconciliation
31,999,000 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
130,659,000 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
44,388,000 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 Jun 30, 2026
15,273,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
55,194,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
10,361,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
2.00×. 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
21,830,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
6,336,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
15,494,000 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 $10.93M 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: 21,830,000 US dollars minus 6,336,000 US dollars equals 15,494,000 US dollars.
THE PENNANT GROUP, INC. (PNTG) FY2026 Q2 Statement of Cash Flows Sankey chart
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