# INSULET CORPORATION (PODD) FY2026 Q2 Statement of Cash Flows

- Company: INSULET CORPORATION (PODD)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001145197-26-000169
- Page: https://plicit.ai/financials/podd/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/podd-fy2026-q2-cash-flow-sankey.png

## Chart details

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**: 480,400,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 88,400,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. The filing's tagged operating lines do not add up to the operating total; this is the difference. It may combine inflows and outflows.
- **Net income**: 95,000,000 US dollars
- **Depreciation and amortization**: 26,700,000 US dollars
- **Stock-based compensation expense**: 19,600,000 US dollars
- **Non-cash interest expense**: 700,000 US dollars
- **Loss on extinguishment of debt**: 0 US dollars
- **Deferred income taxes**: 8,200,000 US dollars
- **Provision for credit losses**: 400,000 US dollars
- **Other**: negative 100,000 US dollars
- **Accounts receivable - Nonrelated Party**: negative 46,300,000 US dollars
- **Accounts receivable - Related Party**: 0 US dollars
- **Inventories**: negative 23,400,000 US dollars
- **Prepaid expenses and other assets**: negative 35,700,000 US dollars
- **Accounts payable**: negative 31,500,000 US dollars
- **Accrued expenses and other liabilities**: 74,900,000 US dollars
- **Remaining operating cash flows, net (calculated)**: negative 100,000 US dollars
- **Investing activities**: negative 37,400,000 US dollars. Net cash used. The remaining amount is calculated by subtracting the other displayed items from the investing total. This quarter is the year to date less the prior quarter's year to date, and the prior quarter's tagged investing lines do not add up to its total. It may combine inflows and outflows.
- **Capital expenditures**: negative 32,500,000 US dollars
- **Investments in developed software**: negative 4,800,000 US dollars
- **Remaining investing cash flows, net (calculated)**: negative 100,000 US dollars
- **Financing activities**: 4,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the financing total. This quarter is the year to date less the prior quarter's year to date, and the prior quarter's tagged financing lines do not add up to its total. It may combine inflows and outflows.
- **Proceeds from issuance of senior unsecured notes, net of issuance costs**: 0 US dollars
- **Repayment of convertible debt**: 0 US dollars
- **Settlement of capped call options**: 0 US dollars
- **Repayment of other debt**: negative 4,600,000 US dollars
- **Proceeds from secured borrowings (note 3)**: 0 US dollars
- **Repayment of secured borrowings (note 3)**: 0 US dollars
- **Repurchase of common stock**: 0 US dollars
- **Proceeds from exercise of stock options**: 100,000 US dollars
- **Payment of withholding taxes in connection with vesting of restricted stock units**: negative 500,000 US dollars
- **Remaining financing cash flows, net (calculated)**: 9,000,000 US dollars
- **Operating adjustment reconciliation**: 137,100,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- **financing displayed reconciliation**: 9,100,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- **investing displayed reconciliation**: 37,400,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
- **Exchange-rate effect**: negative 500,000 US dollars
- **Ending cash on Jun 30, 2026**: 534,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 572,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 54,500,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.93×. 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**: 88,400,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 32,500,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 55,900,000 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 $88.40M of net income directly to operating cash and $6.60M 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: 88,400,000 US dollars minus 32,500,000 US dollars equals 55,900,000 US dollars.