# SailPoint, Inc. (SAIL) FY2027 Q2 Statement of Cash Flows

- Company: SailPoint, Inc. (SAIL)
- Period: 2026-05-01 to 2026-07-31
- Filing: Q2 FY2027 10-Q, filed 2026-09-10, accession number 0002030781-26-000021
- Page: https://plicit.ai/financials/sail/fy2027-q2-cash-flow
- Chart image: https://plicit.ai/charts/sail-fy2027-q2-cash-flow-sankey.png

## Chart details

Cash flows for May 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Apr 30, 2026. Ending cash: Jul 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Apr 30, 2026**: 393,906,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: 44,963,000 US dollars. Net cash provided.
- **Net loss**: negative 50,360,000 US dollars
- **Depreciation and amortization expense**: 53,631,000 US dollars
- **Amortization and write-off of debt issuance costs**: 136,000 US dollars
- **Amortization of contract acquisition costs**: 15,997,000 US dollars
- **Other**: 0 US dollars
- **Provision for credit losses**: 1,374,000 US dollars
- **Equity-based compensation expense, net of amounts capitalized**: 68,320,000 US dollars
- **Deferred taxes**: negative 12,682,000 US dollars
- **Accounts receivable**: negative 20,949,000 US dollars
- **Contract acquisition costs**: negative 47,627,000 US dollars
- **Contract assets**: negative 4,277,000 US dollars
- **Prepayments and other current assets**: negative 2,345,000 US dollars
- **Other non-current assets**: negative 445,000 US dollars
- **Operating leases, net**: negative 36,000 US dollars
- **Accounts payable**: negative 129,000 US dollars
- **Accrued expenses and other liabilities**: 36,308,000 US dollars
- **Deferred revenue**: 8,047,000 US dollars
- **Adjustments to contingent consideration**: 0 US dollars
- **Investing activities**: negative 125,779,000 US dollars. Net cash used.
- **Purchase of property and equipment**: negative 1,934,000 US dollars
- **Capitalized software development costs**: negative 5,620,000 US dollars
- **Business acquisitions, net of cash acquired**: negative 118,225,000 US dollars
- **Financing activities**: 0 US dollars. No net cash provided or used.
- **Proceeds from IPO, net of underwriting discounts and commissions**: 0 US dollars
- **Repayment of Term Loans**: 0 US dollars
- **Payments related to holdback and contingent consideration**: 0 US dollars
- **Payments of deferred offering costs, net**: 0 US dollars
- **Payment of debt issuance costs**: 0 US dollars
- **Operating adjustment reconciliation**: 183,813,000 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**: 0 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**: 125,779,000 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 Jul 31, 2026**: 313,090,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 438,869,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 80,816,000 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**: 44,963,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 1,934,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 43,029,000 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.
- 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 −$50.36M + net operating adjustments $95.32M = operating cash +$44.96M. 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: 44,963,000 US dollars minus 1,934,000 US dollars equals 43,029,000 US dollars.