THE PENNANT GROUP, INC. (PNTG) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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THE PENNANT GROUP, INC. cash flow reconciliation, Jan 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: $18,425,000.00Net income → Operating adjustments reconciliation: $2,766,000.00Depreciation and amortization → Operating adjustments reconciliation: $5,728,000.00Share-based compensation → Operating adjustments reconciliation: $5,470,000.00Other accrued liabilities → Operating adjustments reconciliation: $3,231,000.00Other long-term liabilities → Operating adjustments reconciliation: $2,289,000.00Deferred income taxes → Operating adjustments reconciliation: $1,289,000.00Provision for credit losses → Operating adjustments reconciliation: $753,000.00Amortization of deferred financing fees → Operating adjustments reconciliation: $597,000.00Operating lease obligations → Operating adjustments reconciliation: $301,000.00Accounts payable → Operating adjustments reconciliation: $171,000.00Loss (gain) on disposition of property and equipment, net → Operating adjustments reconciliation: $9,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $10,825,000.00Operating adjustments reconciliation → Accounts receivable: $7,756,000.00Operating adjustments reconciliation → Accrued wages and related liabilities: $3,653,000.00Operating adjustments reconciliation → Income from equity method investment: $370,000.00Proceeds from revolver agreement → financing reconciliation: $218,000,000.00Net issuance of common stock due to share based compensation → financing reconciliation: $2,427,000.00financing reconciliation → Net cash from financing activities: $25,125,000.00financing reconciliation → Payments on revolver agreement: $192,000,000.00financing reconciliation → Payments on incremental term loans: $2,500,000.00financing reconciliation → Other financing activities: $802,000.00Net cash used in investing activities → investing reconciliation: $45,301,000.00Escrow deposits → investing reconciliation: $4,141,000.00investing reconciliation → Cash payment for equity method investment: $28,428,000.00investing reconciliation → Purchase of property and equipment: $11,606,000.00investing reconciliation → Cash payments for asset acquisitions: $6,906,000.00investing reconciliation → Cash payments for business acquisitions: $2,087,000.00investing reconciliation → Other investing activities: $415,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $17,024,000.00Net cash from operating activities → Cash sources and uses: $18,425,000.00Net cash from financing activities → Cash sources and uses: $25,125,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $15,273,000.00Cash sources and uses → Net cash used in investing activities: $45,301,000.00Net income: $21,191,000.00Net income+$21.19 MDepreciation and amortization: $5,728,000.00Depreciation & amortization+$5.73 MAmortization of deferred financing fees: $597,000.00Debt issuance cost amortization+$597.00 KLoss (gain) on disposition of property and equipment, net: $9,000.00Asset sales & impairments+$9.00 KProvision for credit losses: $753,000.00Credit loss provision+$753.00 KShare-based compensation: $5,470,000.00Stock-based compensation+$5.47 MDeferred income taxes: $1,289,000.00Deferred taxes & credits+$1.29 MIncome from equity method investment: -$370,000.00Equity-method results−$370.00 KAccounts receivable: -$7,756,000.00Accounts receivable−$7.76 MPrepaid expenses and other assets: -$10,825,000.00Prepaid & other assets−$10.83 MOperating lease obligations: $301,000.00Operating lease liabilities+$301.00 KAccounts payable: $171,000.00Accounts payable+$171.00 KAccrued wages and related liabilities: -$3,653,000.00Accrued compensation−$3.65 MOther accrued liabilities: $3,231,000.00Other accrued liabilities+$3.23 MIncome taxes payable: $0.00Other long-term liabilities: $2,289,000.00Other noncurrent liabilities+$2.29 MNet cash from operating activities: $18,425,000.00Operating cash+$18.43 MOperating adjustments reconciliation: $22,604,000.00Payments on incremental term loans: -$2,500,000.00Secured debt repaid−$2.50 MProceeds from revolver agreement: $218,000,000.00Long-term credit line borrowings+$218.00 MPayments on revolver agreement: -$192,000,000.00Long-term credit line repayments−$192.00 MNet issuance of common stock due to share based compensation: $2,427,000.00Stock option exercises+$2.43 MOther financing activities: -$802,000.00Other financing, net−$802.00 KNet cash from financing activities: $25,125,000.00Financing cash+$25.13 Mfinancing reconciliation: $220,427,000.00Purchase of property and equipment: -$11,606,000.00PP&E purchases−$11.61 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: $4,141,000.00Escrow deposits+$4.14 MCash payments for asset acquisitions: -$6,906,000.00Asset acquisition payments−$6.91 MOther investing activities: -$415,000.00Other investing, net−$415.00 KNet cash used in investing activities: -$45,301,000.00. Cash required to fund net payments.Investing cash−$45.30 Minvesting reconciliation: $49,442,000.00Cash sources and uses: $60,574,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $17,024,000.00Beginning cash$17.02 MEnding cash: Cash, cash equivalents, and restricted cash: $15,273,000.00Ending cash$15.27 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$6.82 MOperating cash − cash spent on PP&ECash flow / Net income0.87×Operating cash flow ÷ net incomeNet cash change−$1.75 MEnding cash − beginning cash
Chart details

THE PENNANT GROUP, INC. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

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
17,024,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
18,425,000 US dollars. Net cash provided.
Net income
21,191,000 US dollars
Depreciation and amortization
5,728,000 US dollars
Amortization of deferred financing fees
597,000 US dollars
Loss (gain) on disposition of property and equipment, net
9,000 US dollars
Provision for credit losses
753,000 US dollars
Share-based compensation
5,470,000 US dollars
Deferred income taxes
1,289,000 US dollars
Income from equity method investment
negative 370,000 US dollars
Accounts receivable
negative 7,756,000 US dollars
Prepaid expenses and other assets
negative 10,825,000 US dollars
Operating lease obligations
301,000 US dollars
Accounts payable
171,000 US dollars
Accrued wages and related liabilities
negative 3,653,000 US dollars
Other accrued liabilities
3,231,000 US dollars
Income taxes payable
0 US dollars
Other long-term liabilities
2,289,000 US dollars
Investing activities
negative 45,301,000 US dollars. Net cash used.
Purchase of property and equipment
negative 11,606,000 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
4,141,000 US dollars
Cash payments for asset acquisitions
negative 6,906,000 US dollars
Other investing activities
negative 415,000 US dollars
Financing activities
25,125,000 US dollars. Net cash provided.
Payments on incremental term loans
negative 2,500,000 US dollars
Proceeds from revolver agreement
218,000,000 US dollars
Payments on revolver agreement
negative 192,000,000 US dollars
Net issuance of common stock due to share based compensation
2,427,000 US dollars
Other financing activities
negative 802,000 US dollars
Operating adjustment reconciliation
22,604,000 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
220,427,000 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
49,442,000 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
60,574,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 1,751,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.87×. 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
18,425,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
11,606,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
6,819,000 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 $18.43M of net income directly to operating cash and $2.77M 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: 18,425,000 US dollars minus 11,606,000 US dollars equals 6,819,000 US dollars.
THE PENNANT GROUP, INC. (PNTG) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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