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

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-02-01 to 2026-07-31

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SailPoint, Inc. cash flow reconciliation, Feb 1, 2026 through Jul 31, 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. 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. 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.Equity-based compensation expense, net of amounts capitalized → operating reconciliation: $137,426,000.00Depreciation and amortization expense → operating reconciliation: $106,736,000.00Accounts receivable → operating reconciliation: $57,467,000.00Amortization of contract acquisition costs → operating reconciliation: $28,598,000.00Accounts payable → operating reconciliation: $7,591,000.00Provision for credit losses → operating reconciliation: $2,421,000.00Amortization and write-off of debt issuance costs → operating reconciliation: $272,000.00Other → operating reconciliation: $57,000.00operating reconciliation → Net cash from operating activities: $83,204,000.00operating reconciliation → Net loss: $125,034,000.00operating reconciliation → Contract acquisition costs: $66,144,000.00operating reconciliation → Deferred taxes: $22,448,000.00operating reconciliation → Prepayments and other current assets: $15,310,000.00operating reconciliation → Deferred revenue: $11,845,000.00operating reconciliation → Accrued expenses and other liabilities: $8,192,000.00operating reconciliation → Contract assets: $7,942,000.00operating reconciliation → Other non-current assets: $382,000.00operating reconciliation → Operating leases, net: $67,000.00Net cash used in investing activities → investing reconciliation: $131,500,000.00investing reconciliation → Business acquisitions, net of cash acquired: $118,225,000.00investing reconciliation → Capitalized software development costs: $10,372,000.00investing reconciliation → Purchase of property and equipment: $2,903,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $361,386,000.00Net cash from operating activities → Cash sources and uses: $83,204,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $313,090,000.00Cash sources and uses → Net cash used in investing activities: $131,500,000.00Net loss: -$125,034,000.00Net loss−$125.03 MDepreciation and amortization expense: $106,736,000.00Depreciation & amortization+$106.74 MAmortization and write-off of debt issuance costs: $272,000.00Debt cost amortization+$272.00 KAmortization of contract acquisition costs: $28,598,000.00Contract cost amortization+$28.60 MOther: $57,000.00PP&E disposal gain & loss+$57.00 KProvision for credit losses: $2,421,000.00Credit loss provision+$2.42 MEquity-based compensation expense, net of amounts capitalized: $137,426,000.00Stock-based compensation+$137.43 MDeferred taxes: -$22,448,000.00Deferred taxes & credits−$22.45 MAccounts receivable: $57,467,000.00Accounts receivable+$57.47 MContract acquisition costs: -$66,144,000.00Deferred costs−$66.14 MContract assets: -$7,942,000.00Contract assets−$7.94 MPrepayments and other current assets: -$15,310,000.00Prepaid & other assets−$15.31 MOther non-current assets: -$382,000.00Other noncurrent assets−$382.00 KOperating leases, net: -$67,000.00Operating lease liabilities−$67.00 KAccounts payable: $7,591,000.00Accounts payable+$7.59 MAccrued expenses and other liabilities: -$8,192,000.00Accrued & other liabilities−$8.19 MDeferred revenue: -$11,845,000.00Deferred revenue−$11.85 MAdjustments to contingent consideration: $0.00Net cash from operating activities: $83,204,000.00Operating cash+$83.20 Moperating reconciliation: $340,568,000.00Proceeds from IPO, net of underwriting discounts and commissions: $0.00Repayment of Term Loans: $0.00Payments related to holdback and contingent consideration: $0.00Payments of deferred offering costs, net: $0.00Payment of debt issuance costs: $0.00Net cash from financing activities: $0.00Financing cash$0.00financing reconciliation: $0.00Purchase of property and equipment: -$2,903,000.00PP&E purchases−$2.90 MCapitalized software development costs: -$10,372,000.00Software development costs−$10.37 MBusiness acquisitions, net of cash acquired: -$118,225,000.00Acquisitions, net of cash−$118.23 MNet cash used in investing activities: -$131,500,000.00. Cash required to fund net payments.Investing cash−$131.50 Minvesting reconciliation: $131,500,000.00Cash sources and uses: $444,590,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $361,386,000.00Beginning cash$361.39 MEnding cash: Cash, cash equivalents, and restricted cash: $313,090,000.00Ending cash$313.09 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$125.03M + net operating adjustments $208.24M = operating cash +$83.20MFree cash flow$80.30 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$48.30 MEnding cash − beginning cash
Chart details

SailPoint, Inc. cash flow reconciliation, Feb 1, 2026 through Jul 31, 2026

Cash flows for Feb 1, 2026 through Jul 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jan 31, 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 Jan 31, 2026
361,386,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
83,204,000 US dollars. Net cash provided.
Net loss
negative 125,034,000 US dollars
Depreciation and amortization expense
106,736,000 US dollars
Amortization and write-off of debt issuance costs
272,000 US dollars
Amortization of contract acquisition costs
28,598,000 US dollars
Other
57,000 US dollars
Provision for credit losses
2,421,000 US dollars
Equity-based compensation expense, net of amounts capitalized
137,426,000 US dollars
Deferred taxes
negative 22,448,000 US dollars
Accounts receivable
57,467,000 US dollars
Contract acquisition costs
negative 66,144,000 US dollars
Contract assets
negative 7,942,000 US dollars
Prepayments and other current assets
negative 15,310,000 US dollars
Other non-current assets
negative 382,000 US dollars
Operating leases, net
negative 67,000 US dollars
Accounts payable
7,591,000 US dollars
Accrued expenses and other liabilities
negative 8,192,000 US dollars
Deferred revenue
negative 11,845,000 US dollars
Adjustments to contingent consideration
0 US dollars
Investing activities
negative 131,500,000 US dollars. Net cash used.
Purchase of property and equipment
negative 2,903,000 US dollars
Capitalized software development costs
negative 10,372,000 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
340,568,000 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
131,500,000 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
444,590,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 48,296,000 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
83,204,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,903,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
80,301,000 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 −$125.03M + net operating adjustments $208.24M = operating cash +$83.20M. 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: 83,204,000 US dollars minus 2,903,000 US dollars equals 80,301,000 US dollars.
SailPoint, Inc. (SAIL) FY2027 YTD Q2 Statement of Cash Flows Sankey chart
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