Arcus Biosciences, Inc. (RCUS) 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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Arcus Biosciences, 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, 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.Proceeds from issuance of common stock pursuant to equity award plans → financing reconciliation: $16,000,000.00financing reconciliation → Net cash from financing activities: $16,000,000.00Proceeds from maturities of marketable securities → investing reconciliation: $225,000,000.00Proceeds from sales of marketable securities → investing reconciliation: $9,000,000.00investing reconciliation → Net cash from investing activities: $52,000,000.00investing reconciliation → Purchases of marketable securities: $182,000,000.00Net cash used in operating activities → operating reconciliation: $119,000,000.00Stock-based compensation expense → operating reconciliation: $15,000,000.00Depreciation and amortization → operating reconciliation: $3,000,000.00Noncash lease expense → operating reconciliation: $2,000,000.00Other items, net → operating reconciliation: $1,000,000.00operating reconciliation → Net loss: $91,000,000.00operating reconciliation → Deferred revenue (($48) and ($188) to a related party): $37,000,000.00operating reconciliation → Accounts payable (($12) and $13 to a related party): $5,000,000.00operating reconciliation → Receivable from collaboration partners ($— and $2 from a related party): $3,000,000.00operating reconciliation → Other liabilities: $2,000,000.00operating reconciliation → Amortization of discounts on marketable securities: $2,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $204,000,000.00Net cash from financing activities → Cash sources and uses: $16,000,000.00Net cash from investing activities → Cash sources and uses: $52,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $153,000,000.00Cash sources and uses → Net cash used in operating activities: $119,000,000.00Accounts payable (($12) and $13 to a related party): -$5,000,000.00Accounts payable−$5.00 MDepreciation and amortization: $3,000,000.00Depreciation & amortization+$3.00 MNet loss: -$91,000,000.00Net loss−$91.00 MStock-based compensation expense: $15,000,000.00Stock-based compensation+$15.00 MOther liabilities: -$2,000,000.00Other noncurrent liabilities−$2.00 MDeferred revenue (($48) and ($188) to a related party): -$37,000,000.00Deferred revenue−$37.00 MNoncash lease expense: $2,000,000.00Operating lease amortization+$2.00 MAmortization of discounts on marketable securities: -$2,000,000.00Investment discount & premium−$2.00 MReceivable from collaboration partners ($— and $2 from a related party): -$3,000,000.00Contract assets−$3.00 MOther assets: $0.00Other items, net: $1,000,000.00Other operating, net+$1.00 MNet cash used in operating activities: -$119,000,000.00. Cash required to fund net payments.Operating cash−$119.00 Moperating reconciliation: $140,000,000.00Proceeds from issuance of common stock ($— and $14 from a related party): $0.00Proceeds from debt issuances, net: $0.00Proceeds from issuance of common stock pursuant to equity award plans: $16,000,000.00Employee stock plans & options+$16.00 MNet cash from financing activities: $16,000,000.00Financing cash+$16.00 Mfinancing reconciliation: $16,000,000.00Proceeds from maturities of marketable securities: $225,000,000.00Marketable securities maturities+$225.00 MPurchases of property and equipment: $0.00Proceeds from sales of marketable securities: $9,000,000.00Marketable securities sales+$9.00 MPurchases of marketable securities: -$182,000,000.00Marketable securities purchases−$182.00 MNet cash from investing activities: $52,000,000.00Investing cash+$52.00 Minvesting reconciliation: $234,000,000.00Cash sources and uses: $272,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $204,000,000.00Beginning cash$204.00 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $153,000,000.00Ending cash$153.00 MCASH RECONCILIATIONFinancingflowsInvestingflowsOperatingflowsNet loss −$91.00M − net operating adjustments $28.00M = operating cash −$119.00MFree cash flow−$119.00 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$51.00 MEnding cash − beginning cash
Chart details

Arcus Biosciences, 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, 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
204,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
negative 119,000,000 US dollars. Net cash used.
Accounts payable (($12) and $13 to a related party)
negative 5,000,000 US dollars
Depreciation and amortization
3,000,000 US dollars
Net loss
negative 91,000,000 US dollars
Stock-based compensation expense
15,000,000 US dollars
Other liabilities
negative 2,000,000 US dollars
Deferred revenue (($48) and ($188) to a related party)
negative 37,000,000 US dollars
Noncash lease expense
2,000,000 US dollars
Amortization of discounts on marketable securities
negative 2,000,000 US dollars
Receivable from collaboration partners ($— and $2 from a related party)
negative 3,000,000 US dollars
Other assets
0 US dollars
Other items, net
1,000,000 US dollars
Investing activities
52,000,000 US dollars. Net cash provided.
Proceeds from maturities of marketable securities
225,000,000 US dollars
Purchases of property and equipment
0 US dollars
Proceeds from sales of marketable securities
9,000,000 US dollars
Purchases of marketable securities
negative 182,000,000 US dollars
Financing activities
16,000,000 US dollars. Net cash provided.
Proceeds from issuance of common stock ($— and $14 from a related party)
0 US dollars
Proceeds from debt issuances, net
0 US dollars
Proceeds from issuance of common stock pursuant to equity award plans
16,000,000 US dollars
Operating adjustment reconciliation
140,000,000 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
16,000,000 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
234,000,000 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
153,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
272,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 51,000,000 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
negative 119,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
0 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 119,000,000 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 −$91.00M − net operating adjustments $28.00M = operating cash −$119.00M. 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 purchases of property, plant and equipment equals free cash flow: negative 119,000,000 US dollars minus 0 US dollars equals negative 119,000,000 US dollars.
Arcus Biosciences, Inc. (RCUS) FY2026 Q2 Statement of Cash Flows Sankey chart
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