RUSH ENTERPRISES, INC. (RUSHA) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-06-30

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RUSH ENTERPRISES, INC. cash flow reconciliation, Jan 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.Net income → Net cash from operating activities: $134,700,000.00Depreciation and amortization → Operating adjustments reconciliation: $129,825,000.00Change in trade accounts payable → Operating adjustments reconciliation: $66,582,000.00Change in prepaid expenses and other, net → Operating adjustments reconciliation: $27,110,000.00Stock-based compensation expense related to employee stock options and employee stock purchases → Operating adjustments reconciliation: $21,334,000.00Provision for deferred income tax expense → Operating adjustments reconciliation: $6,369,000.00Other, net → Operating adjustments reconciliation: $712,000.00Gain on sale of property and equipment → Operating adjustments reconciliation: $186,000.00Operating adjustments reconciliation → Net cash from operating activities: $58,955,000.00Operating adjustments reconciliation → Change in inventories, net: $90,425,000.00Operating adjustments reconciliation → Draws (payments) on floor plan financing – trade, net: $57,003,000.00Operating adjustments reconciliation → Change in accounts receivable, net: $22,609,000.00Operating adjustments reconciliation → Change in accrued expenses: $19,381,000.00Operating adjustments reconciliation → Change in customer deposits: $3,745,000.00Draws on floor plan notes payable – non-trade, net → financing reconciliation: $95,919,000.00Proceeds from long-term debt → financing reconciliation: $46,416,000.00Proceeds from issuance of shares related to employee stock options and employee stock purchases → financing reconciliation: $21,365,000.00financing reconciliation → Net cash from financing activities: $53,402,000.00financing reconciliation → Principal payments on long-term debt: $53,239,000.00financing reconciliation → Payments of cash dividends: $30,507,000.00financing reconciliation → Principal payments on finance lease obligations: $11,643,000.00financing reconciliation → Taxes paid related to net share settlement of equity awards: $9,511,000.00financing reconciliation → Common stock repurchased: $5,398,000.00Net cash used in investing activities → investing reconciliation: $194,399,000.00Change in notes receivable from affiliate → investing reconciliation: $3,545,000.00Other → investing reconciliation: $1,490,000.00Proceeds from the sale of property and equipment → investing reconciliation: $660,000.00investing reconciliation → Acquisition of property and equipment: $148,332,000.00investing reconciliation → Business acquisition, net of cash acquired: $51,762,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $212,645,000.00Net cash from operating activities → Cash sources and uses: $193,655,000.00Net cash from financing activities → Cash sources and uses: $53,402,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $366,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $264,937,000.00Cash sources and uses → Net cash used in investing activities: $194,399,000.00Change in accrued expenses: -$19,381,000.00Accrued liabilities−$19.38 MOther, net: $712,000.00Other working capital, net+$712.00 KNet income: $134,700,000.00Net income+$134.70 MDepreciation and amortization: $129,825,000.00Depreciation & amortization+$129.83 MGain on sale of property and equipment: $186,000.00PP&E disposal gain & loss+$186.00 KStock-based compensation expense related to employee stock options and employee stock purchases: $21,334,000.00Stock-based compensation+$21.33 MProvision for deferred income tax expense: $6,369,000.00Deferred income taxes+$6.37 MChange in accounts receivable, net: -$22,609,000.00Receivables, net−$22.61 MChange in inventories, net: -$90,425,000.00Inventories−$90.43 MChange in prepaid expenses and other, net: $27,110,000.00Prepaid & other assets+$27.11 MChange in trade accounts payable: $66,582,000.00Trade payables+$66.58 MDraws (payments) on floor plan financing – trade, net: -$57,003,000.00Floor plan financing, net−$57.00 MChange in customer deposits: -$3,745,000.00Deferred revenue−$3.75 MNet cash from operating activities: $193,655,000.00Operating cash+$193.66 MOperating adjustments reconciliation: $252,118,000.00Payments of cash dividends: -$30,507,000.00Dividends paid−$30.51 MCommon stock repurchased: -$5,398,000.00Common stock repurchases−$5.40 MDraws on floor plan notes payable – non-trade, net: $95,919,000.00Floor plan notes, non-trade, net+$95.92 MProceeds from long-term debt: $46,416,000.00Long-term debt issued+$46.42 MPrincipal payments on long-term debt: -$53,239,000.00Long-term debt repaid−$53.24 MPrincipal payments on finance lease obligations: -$11,643,000.00Finance lease payments−$11.64 MProceeds from issuance of shares related to employee stock options and employee stock purchases: $21,365,000.00Employee stock plans & options+$21.37 MTaxes paid related to net share settlement of equity awards: -$9,511,000.00Stock-award tax withholding−$9.51 MNet cash from financing activities: $53,402,000.00Financing cash+$53.40 Mfinancing reconciliation: $163,700,000.00Acquisition of property and equipment: -$148,332,000.00PP&E purchases−$148.33 MProceeds from the sale of property and equipment: $660,000.00PP&E sales+$660.00 KChange in notes receivable from affiliate: $3,545,000.00Affiliate loans, net+$3.55 MBusiness acquisition, net of cash acquired: -$51,762,000.00Business acquisitions, gross−$51.76 MOther: $1,490,000.00Other investing, net+$1.49 MNet cash used in investing activities: -$194,399,000.00. Cash required to fund net payments.Investing cash−$194.40 Minvesting reconciliation: $200,094,000.00Cash sources and uses: $459,702,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $212,645,000.00Beginning cash$212.65 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $264,937,000.00Ending cash$264.94 MDifference in the filed cash totals (calculated): -$366,000.00Filer's cash difference(calculated)−$366.00 KCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$45.32 MOperating cash − cash spent on PP&ECash flow / Net income1.44×Operating cash flow ÷ net incomeNet cash change+$52.29 MEnding cash − beginning cash
Chart details

RUSH ENTERPRISES, INC. cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026

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
212,645,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
193,655,000 US dollars. Net cash provided.
Change in accrued expenses
negative 19,381,000 US dollars
Other, net
712,000 US dollars
Net income
134,700,000 US dollars
Depreciation and amortization
129,825,000 US dollars
Gain on sale of property and equipment
186,000 US dollars
Stock-based compensation expense related to employee stock options and employee stock purchases
21,334,000 US dollars
Provision for deferred income tax expense
6,369,000 US dollars
Change in accounts receivable, net
negative 22,609,000 US dollars
Change in inventories, net
negative 90,425,000 US dollars
Change in prepaid expenses and other, net
27,110,000 US dollars
Change in trade accounts payable
66,582,000 US dollars
Draws (payments) on floor plan financing – trade, net
negative 57,003,000 US dollars
Change in customer deposits
negative 3,745,000 US dollars
Investing activities
negative 194,399,000 US dollars. Net cash used.
Acquisition of property and equipment
negative 148,332,000 US dollars
Proceeds from the sale of property and equipment
660,000 US dollars
Change in notes receivable from affiliate
3,545,000 US dollars
Business acquisition, net of cash acquired
negative 51,762,000 US dollars
Other
1,490,000 US dollars
Financing activities
53,402,000 US dollars. Net cash provided.
Payments of cash dividends
negative 30,507,000 US dollars
Common stock repurchased
negative 5,398,000 US dollars
Draws on floor plan notes payable – non-trade, net
95,919,000 US dollars
Proceeds from long-term debt
46,416,000 US dollars
Principal payments on long-term debt
negative 53,239,000 US dollars
Principal payments on finance lease obligations
negative 11,643,000 US dollars
Proceeds from issuance of shares related to employee stock options and employee stock purchases
21,365,000 US dollars
Taxes paid related to net share settlement of equity awards
negative 9,511,000 US dollars
Operating adjustment reconciliation
252,118,000 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
163,700,000 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
200,094,000 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
Difference in the filed cash totals (calculated)
negative 366,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Jun 30, 2026
264,937,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
459,702,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
52,292,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.44×. 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
193,655,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
148,332,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
45,323,000 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 $58.96M 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.
  • The filer's reported cash figures differ by $366.00 K: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 193,655,000 US dollars minus 148,332,000 US dollars equals 45,323,000 US dollars.
  • The filer's reported cash figures differ by $366.00 K: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
RUSH ENTERPRISES, INC. (RUSHA) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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