Parsons Corporation (PSN) 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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Parsons Corporation 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, including disposal groups and discontinued operations. 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.Accrued expenses and other current liabilities → operating reconciliation: $90,272,000.00Contract liabilities → operating reconciliation: $49,183,000.00Depreciation and amortization → operating reconciliation: $36,637,000.00Equity in losses (earnings) of unconsolidated joint ventures → operating reconciliation: $33,748,000.00Contributions of treasury stock → operating reconciliation: $19,783,000.00Accounts payable → operating reconciliation: $14,164,000.00Stock-based compensation → operating reconciliation: $11,159,000.00Return on investments in unconsolidated joint ventures → operating reconciliation: $5,854,000.00Amortization of debt issue costs → operating reconciliation: $1,234,000.00Loss (gain) on disposal of property and equipment → operating reconciliation: $878,000.00Foreign currency transaction gains and losses → operating reconciliation: $788,000.00operating reconciliation → Net cash from operating activities: $57,584,000.00operating reconciliation → Net (loss) income including noncontrolling interests: $465,000.00operating reconciliation → Contract assets: $63,000,000.00operating reconciliation → Accounts receivable: $52,713,000.00operating reconciliation → Prepaid expenses and other assets: $42,574,000.00operating reconciliation → Loss (gain) on sale of business: $19,300,000.00operating reconciliation → Other long-term liabilities: $14,651,000.00operating reconciliation → Income taxes: $10,806,000.00operating reconciliation → Deferred taxes: $2,607,000.00Proceeds from sale of business → investing reconciliation: $23,966,000.00Payments for acquisitions, net of cash acquired → investing reconciliation: $3,388,000.00Return of investments in unconsolidated joint ventures → investing reconciliation: $38,000.00investing reconciliation → Investments in unconsolidated joint ventures: $33,164,000.00investing reconciliation → Capital expenditures: $16,132,000.00Net cash used in financing activities → financing reconciliation: $53,053,000.00Proceeds from borrowings under credit agreement → financing reconciliation: $104,900,000.00Proceeds from issuance of common stock → financing reconciliation: $5,128,000.00financing reconciliation → Repayments of borrowings under credit agreement: $144,900,000.00financing reconciliation → Repurchases of common stock: $15,000,000.00financing reconciliation → Distributions to noncontrolling interests: $2,947,000.00financing reconciliation → Taxes paid on vested stock: $230,000.00financing reconciliation → Redemption of warrants: $4,000.00Net cash used in investing activities → investing reconciliation: $21,904,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $283,921,000.00Net cash from operating activities → Cash sources and uses: $57,584,000.00Cash sources and uses → Exchange-rate effect: $504,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $266,044,000.00Cash sources and uses → Net cash used in investing activities: $21,904,000.00Cash sources and uses → Net cash used in financing activities: $53,053,000.00Net (loss) income including noncontrolling interests: -$465,000.00Net (loss) income including noncontrolling interests−$465.00 KDepreciation and amortization: $36,637,000.00Depreciation & amortization+$36.64 MAmortization of debt issue costs: $1,234,000.00Debt issuance cost amortization+$1.23 MLoss (gain) on disposal of property and equipment: $878,000.00PP&E disposal gain & loss+$878.00 KLoss (gain) on sale of business: -$19,300,000.00Business sale gain & loss−$19.30 MDeferred taxes: -$2,607,000.00Deferred income taxes−$2.61 MForeign currency transaction gains and losses: $788,000.00FX transaction gain & loss+$788.00 KEquity in losses (earnings) of unconsolidated joint ventures: $33,748,000.00Equity-method results+$33.75 MReturn on investments in unconsolidated joint ventures: $5,854,000.00Equity-method distributions+$5.85 MStock-based compensation: $11,159,000.00Stock-based compensation+$11.16 MContributions of treasury stock: $19,783,000.00Non-cash postretirement cost+$19.78 MAccounts receivable: -$52,713,000.00Accounts receivable−$52.71 MContract assets: -$63,000,000.00Contract assets−$63.00 MPrepaid expenses and other assets: -$42,574,000.00Prepaid & other assets−$42.57 MAccounts payable: $14,164,000.00Accounts payable+$14.16 MAccrued expenses and other current liabilities: $90,272,000.00Accrued & other liabilities+$90.27 MContract liabilities: $49,183,000.00Deferred revenue+$49.18 MIncome taxes: -$10,806,000.00Income tax balances−$10.81 MOther long-term liabilities: -$14,651,000.00Other noncurrent liabilities−$14.65 MNet cash from operating activities: $57,584,000.00Operating cash+$57.58 Moperating reconciliation: $263,700,000.00Contributions by noncontrolling interests: $0.00Proceeds from term loan: $0.00Payments for debt issuance costs: $0.00Repayment of delayed draw term loan: $0.00Redemption of warrants: -$4,000.00Warrant redemptions−$4.00 KRepurchases of convertible notes due 2025: $0.00Distributions to noncontrolling interests: -$2,947,000.00Paid to noncontrolling interests−$2.95 MRepurchases of common stock: -$15,000,000.00Common stock repurchases−$15.00 MTaxes paid on vested stock: -$230,000.00Taxes paid on vested stock−$230.00 KProceeds from issuance of common stock: $5,128,000.00Common stock issued+$5.13 MRepayments of borrowings under credit agreement: -$144,900,000.00Credit line repayments−$144.90 MProceeds from borrowings under credit agreement: $104,900,000.00Credit line borrowings+$104.90 MNet cash used in financing activities: -$53,053,000.00. Cash required to fund net payments.Financing cash−$53.05 Mfinancing reconciliation: $163,081,000.00Payments for acquisitions, net of cash acquired: $3,388,000.00Acquisitions, net of cash+$3.39 MProceeds from sale of property and equipment: $0.00Proceeds from sale of business: $23,966,000.00Business sales+$23.97 MCapital expenditures: -$16,132,000.00Capital expenditures−$16.13 MReturn of investments in unconsolidated joint ventures: $38,000.00Equity-method return of capital+$38.00 KInvestments in unconsolidated joint ventures: -$33,164,000.00Joint venture investments−$33.16 MNet cash used in investing activities: -$21,904,000.00. Cash required to fund net payments.Investing cash−$21.90 Minvesting reconciliation: $49,296,000.00Cash sources and uses: $341,505,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $283,921,000.00Beginning cash$283.92 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $266,044,000.00Ending cash$266.04 MExchange-rate effect: -$504,000.00FX effect−$504.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$465.00K + net operating adjustments $58.05M = operating cash +$57.58MFree cash flow$41.45 MOperating cash − cash spent on productive assetsCash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$17.88 MEnding cash − beginning cash
Chart details

Parsons Corporation 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, including disposal groups and discontinued operations. 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
283,921,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
57,584,000 US dollars. Net cash provided.
Net (loss) income including noncontrolling interests
negative 465,000 US dollars
Depreciation and amortization
36,637,000 US dollars
Amortization of debt issue costs
1,234,000 US dollars
Loss (gain) on disposal of property and equipment
878,000 US dollars
Loss (gain) on sale of business
negative 19,300,000 US dollars
Deferred taxes
negative 2,607,000 US dollars
Foreign currency transaction gains and losses
788,000 US dollars
Equity in losses (earnings) of unconsolidated joint ventures
33,748,000 US dollars
Return on investments in unconsolidated joint ventures
5,854,000 US dollars
Stock-based compensation
11,159,000 US dollars
Contributions of treasury stock
19,783,000 US dollars
Accounts receivable
negative 52,713,000 US dollars
Contract assets
negative 63,000,000 US dollars
Prepaid expenses and other assets
negative 42,574,000 US dollars
Accounts payable
14,164,000 US dollars
Accrued expenses and other current liabilities
90,272,000 US dollars
Contract liabilities
49,183,000 US dollars
Income taxes
negative 10,806,000 US dollars
Other long-term liabilities
negative 14,651,000 US dollars
Investing activities
negative 21,904,000 US dollars. Net cash used.
Payments for acquisitions, net of cash acquired
3,388,000 US dollars
Proceeds from sale of property and equipment
0 US dollars
Proceeds from sale of business
23,966,000 US dollars
Capital expenditures
negative 16,132,000 US dollars
Return of investments in unconsolidated joint ventures
38,000 US dollars
Investments in unconsolidated joint ventures
negative 33,164,000 US dollars
Financing activities
negative 53,053,000 US dollars. Net cash used.
Contributions by noncontrolling interests
0 US dollars
Proceeds from term loan
0 US dollars
Payments for debt issuance costs
0 US dollars
Repayment of delayed draw term loan
0 US dollars
Redemption of warrants
negative 4,000 US dollars
Repurchases of convertible notes due 2025
0 US dollars
Distributions to noncontrolling interests
negative 2,947,000 US dollars
Repurchases of common stock
negative 15,000,000 US dollars
Taxes paid on vested stock
negative 230,000 US dollars
Proceeds from issuance of common stock
5,128,000 US dollars
Repayments of borrowings under credit agreement
negative 144,900,000 US dollars
Proceeds from borrowings under credit agreement
104,900,000 US dollars
Operating adjustment reconciliation
263,700,000 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
163,081,000 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
49,296,000 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 504,000 US dollars
Ending cash on Jun 30, 2026
266,044,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
341,505,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 17,877,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
57,584,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
16,132,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
41,452,000 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 loss −$465.00K + net operating adjustments $58.05M = operating cash +$57.58M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • 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 spent on productive assets equals free cash flow: 57,584,000 US dollars minus 16,132,000 US dollars equals 41,452,000 US dollars.
Parsons Corporation (PSN) FY2026 Q2 Statement of Cash Flows Sankey chart
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