Construction Partners, Inc. (ROAD) FY2026 YTD Q3 Statement of Cash Flows
2025-10-01 to 2026-06-30
Statement of Cash Flows
2025-10-01 to 2026-06-30
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Chart details
Construction Partners, Inc. cash flow reconciliation, Oct 1, 2025 through Jun 30, 2026
Cash flows for Oct 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Sep 30, 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 Sep 30, 2025
- 159,015,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- 240,859,000 US dollars. Net cash provided.
- Net income
- 85,940,000 US dollars
- Inventories
- negative 18,279,000 US dollars
- Billings in excess of costs and estimated earnings on uncompleted contracts
- 8,510,000 US dollars
- Amortization of deferred debt issuance costs
- 2,004,000 US dollars
- Gain on sale of property, plant and equipment
- negative 12,557,000 US dollars
- Other assets
- 1,496,000 US dollars
- Accrued expenses and other current liabilities
- negative 578,000 US dollars
- Share-based compensation expense
- 31,195,000 US dollars
- Other non-cash adjustments
- negative 617,000 US dollars
- Depreciation, depletion, accretion and amortization
- 135,278,000 US dollars
- Provision for bad debt
- 556,000 US dollars
- Accounts payable
- 16,028,000 US dollars
- Contracts receivable including retainage
- negative 13,859,000 US dollars
- Costs and estimated earnings in excess of billings on uncompleted contracts
- negative 11,298,000 US dollars
- Other long-term liabilities
- negative 3,803,000 US dollars
- Prepaid expenses and other current assets
- negative 1,905,000 US dollars
- Deferred income tax expense (benefit)
- 22,658,000 US dollars
- Realized loss on sales, calls and maturities of restricted investments
- 18,000 US dollars
- Loss from investment in joint venture
- 1,000 US dollars
- Distribution of earnings from investment in joint venture
- 71,000 US dollars
- Investing activities
- negative 445,001,000 US dollars. Net cash used.
- Proceeds from sale of property, plant and equipment
- 24,398,000 US dollars
- Business acquisitions, net of cash acquired
- negative 337,429,000 US dollars
- Proceeds from sales, calls and maturities of restricted investments
- 16,022,000 US dollars
- Purchases of property, plant and equipment
- negative 144,239,000 US dollars
- Purchase of restricted investments
- negative 3,753,000 US dollars
- Financing activities
- 139,786,000 US dollars. Net cash provided.
- Proceeds from revolving credit facility
- 263,500,000 US dollars
- Repayments of long-term debt
- negative 386,375,000 US dollars
- Purchase of treasury stock
- negative 29,772,000 US dollars
- Proceeds from issuance of long-term debt, net of debt issuance costs
- 294,923,000 US dollars
- Settlement of stock awards
- negative 2,490,000 US dollars
- Operating adjustment reconciliation
- 217,815,000 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
- 558,423,000 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
- 485,421,000 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
- 94,659,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 539,660,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- negative 64,356,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- 2.80×. 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
- 240,859,000 US dollars. Operating cash flow used in the free cash flow calculation.
- Cash purchases of property, plant and equipment
- 144,239,000 US dollars. These cash purchases are already included in investing activities above.
- Free cash flow
- 96,620,000 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 enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $154.92M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced 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: 240,859,000 US dollars minus 144,239,000 US dollars equals 96,620,000 US dollars.
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