# Parsons Corporation (PSN) FY2026 YTD Q2 Statement of Cash Flows

- Company: Parsons Corporation (PSN)
- Period: 2026-01-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-29, accession number 0001193125-26-322066
- Page: https://plicit.ai/financials/psn/fy2026-ytd-q2-cash-flow
- Chart image: https://plicit.ai/charts/psn-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, including disposal groups and discontinued operations. 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**: 466,388,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: 53,884,000 US dollars. Net cash provided.
- **Net (loss) income including noncontrolling interests**: 64,746,000 US dollars
- **Depreciation and amortization**: 72,563,000 US dollars
- **Amortization of debt issue costs**: 2,446,000 US dollars
- **Loss (gain) on disposal of property and equipment**: 1,000,000 US dollars
- **Loss (gain) on sale of business**: negative 19,300,000 US dollars
- **Deferred taxes**: 1,921,000 US dollars
- **Foreign currency transaction gains and losses**: 1,800,000 US dollars
- **Equity in losses (earnings) of unconsolidated joint ventures**: 27,592,000 US dollars
- **Return on investments in unconsolidated joint ventures**: 13,062,000 US dollars
- **Stock-based compensation**: 22,401,000 US dollars
- **Contributions of treasury stock**: 39,130,000 US dollars
- **Accounts receivable**: negative 5,478,000 US dollars
- **Contract assets**: negative 157,998,000 US dollars
- **Prepaid expenses and other assets**: negative 55,126,000 US dollars
- **Accounts payable**: negative 7,266,000 US dollars
- **Accrued expenses and other current liabilities**: 15,022,000 US dollars
- **Contract liabilities**: 68,430,000 US dollars
- **Income taxes**: negative 10,217,000 US dollars
- **Other long-term liabilities**: negative 20,844,000 US dollars
- **Investing activities**: negative 386,491,000 US dollars. Net cash used.
- **Payments for acquisitions, net of cash acquired**: negative 330,123,000 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 31,053,000 US dollars
- **Return of investments in unconsolidated joint ventures**: 7,578,000 US dollars
- **Investments in unconsolidated joint ventures**: negative 56,859,000 US dollars
- **Financing activities**: 133,434,000 US dollars. Net cash provided.
- **Contributions by noncontrolling interests**: 234,000 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 36,575,000 US dollars
- **Repurchases of common stock**: negative 49,989,000 US dollars
- **Taxes paid on vested stock**: negative 19,932,000 US dollars
- **Proceeds from issuance of common stock**: 5,700,000 US dollars
- **Repayments of borrowings under credit agreement**: negative 220,900,000 US dollars
- **Proceeds from borrowings under credit agreement**: 454,900,000 US dollars
- **Operating adjustment reconciliation**: 276,229,000 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**: 460,834,000 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**: 418,035,000 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 1,171,000 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**: 653,706,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 200,344,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: 0.83×. 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**: 53,884,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **cash spent on productive assets**: 31,053,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 22,831,000 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 $53.88M of net income directly to operating cash and $10.86M 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 spent on productive assets equals free cash flow: 53,884,000 US dollars minus 31,053,000 US dollars equals 22,831,000 US dollars.