SiteOne Landscape Supply, Inc. (SITE) FY2026 YTD Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-12-29 to 2026-06-28

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SiteOne Landscape Supply, Inc. cash flow reconciliation, Dec 29, 2025 through Jun 28, 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. 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: $31,100,000.00Net income → Operating adjustments reconciliation: $84,100,000.00Accounts payable → Operating adjustments reconciliation: $112,400,000.00Amortization of finance lease right-of-use assets and depreciation → Operating adjustments reconciliation: $41,700,000.00Amortization of intangible assets → Operating adjustments reconciliation: $29,600,000.00Income tax receivable → Operating adjustments reconciliation: $22,400,000.00Stock-based compensation → Operating adjustments reconciliation: $16,300,000.00Income tax payable → Operating adjustments reconciliation: $14,400,000.00Amortization of debt related costs → Operating adjustments reconciliation: $600,000.00Loss on extinguishment of debt → Operating adjustments reconciliation: $100,000.00Operating adjustments reconciliation → Inventory: $188,200,000.00Operating adjustments reconciliation → Receivables: $111,400,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $17,600,000.00Operating adjustments reconciliation → Gain on sale of equipment: $2,200,000.00Operating adjustments reconciliation → Other: $1,400,000.00Operating adjustments reconciliation → Accrued expenses and other liabilities: $800,000.00Proceeds from the sale of property and equipment → investing reconciliation: $4,200,000.00investing reconciliation → Acquisitions, net of cash acquired: $72,100,000.00investing reconciliation → Purchases of property and equipment: $40,600,000.00investing reconciliation → Purchases of intangible assets: $8,000,000.00Net cash used in financing activities → financing reconciliation: $17,200,000.00Borrowings on asset-based credit facilities → financing reconciliation: $359,800,000.00Equity proceeds from common stock → financing reconciliation: $800,000.00financing reconciliation → Repayments on asset-based credit facilities: $236,300,000.00financing reconciliation → Repurchases of common shares: $114,400,000.00financing reconciliation → Payments on finance lease obligations: $17,500,000.00financing reconciliation → Other financing activities: $5,200,000.00financing reconciliation → Repayments under term loan: $2,000,000.00financing reconciliation → Payments of debt issuance costs: $1,900,000.00financing reconciliation → Payments of acquisition related contingent obligations: $500,000.00Net cash used in investing activities → investing reconciliation: $116,500,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $190,600,000.00Net cash from operating activities → Cash sources and uses: $31,100,000.00Cash sources and uses → Exchange-rate effect: $600,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $87,400,000.00Cash sources and uses → Net cash used in investing activities: $116,500,000.00Cash sources and uses → Net cash used in financing activities: $17,200,000.00Receivables: -$111,400,000.00Other receivables−$111.40 MAmortization of finance lease right-of-use assets and depreciation: $41,700,000.00Finance lease amort. & depreciation+$41.70 MNet income: $115,200,000.00Net income+$115.20 MPrepaid expenses and other assets: -$17,600,000.00Prepaid & other assets−$17.60 MAccounts payable: $112,400,000.00Accounts payable+$112.40 MOther: -$1,400,000.00Other operating, net−$1.40 MAmortization of debt related costs: $600,000.00Debt cost amortization+$600.00 KStock-based compensation: $16,300,000.00Stock-based compensation+$16.30 MAccrued expenses and other liabilities: -$800,000.00Accrued liabilities−$800.00 KAmortization of intangible assets: $29,600,000.00Intangible amortization+$29.60 MIncome tax receivable: $22,400,000.00Income taxes receivable+$22.40 MGain on sale of equipment: -$2,200,000.00PP&E disposal gain & loss−$2.20 MInventory: -$188,200,000.00Inventories−$188.20 MLoss on extinguishment of debt: $100,000.00Debt extinguishment gain & loss+$100.00 KIncome tax payable: $14,400,000.00Income taxes payable+$14.40 MNet cash from operating activities: $31,100,000.00Operating cash+$31.10 MOperating adjustments reconciliation: $321,600,000.00Equity proceeds from common stock: $800,000.00Common stock issued+$800.00 KRepurchases of common shares: -$114,400,000.00Common stock repurchases−$114.40 MRepayments under term loan: -$2,000,000.00Senior debt repaid−$2.00 MBorrowings on asset-based credit facilities: $359,800,000.00Credit line borrowings+$359.80 MRepayments on asset-based credit facilities: -$236,300,000.00Credit line repayments−$236.30 MPayments on finance lease obligations: -$17,500,000.00Finance lease payments−$17.50 MOther financing activities: -$5,200,000.00Other financing, net−$5.20 MPayments of debt issuance costs: -$1,900,000.00Debt issuance costs−$1.90 MPayments of acquisition related contingent obligations: -$500,000.00Contingent consideration paid−$500.00 KNet cash used in financing activities: -$17,200,000.00. Cash required to fund net payments.Financing cash−$17.20 Mfinancing reconciliation: $377,800,000.00Purchases of property and equipment: -$40,600,000.00PP&E purchases−$40.60 MPurchases of intangible assets: -$8,000,000.00Intangible asset purchases−$8.00 MAcquisitions, net of cash acquired: -$72,100,000.00Acquisitions, net of cash−$72.10 MProceeds from the sale of property and equipment: $4,200,000.00PP&E sales+$4.20 MNet cash used in investing activities: -$116,500,000.00. Cash required to fund net payments.Investing cash−$116.50 Minvesting reconciliation: $120,700,000.00Cash sources and uses: $221,700,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $190,600,000.00Beginning cash$190.60 MEnding cash: Cash, cash equivalents, and restricted cash: $87,400,000.00Ending cash$87.40 MExchange-rate effect: -$600,000.00FX effect−$600.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow−$9.50 MOperating cash − cash spent on PP&ECash flow / Net income0.27×Operating cash flow ÷ net incomeNet cash change−$103.20 MEnding cash − beginning cash
Chart details

SiteOne Landscape Supply, Inc. cash flow reconciliation, Dec 29, 2025 through Jun 28, 2026

Cash flows for Dec 29, 2025 through Jun 28, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 28, 2025. Ending cash: Jun 28, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 28, 2025
190,600,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
31,100,000 US dollars. Net cash provided.
Receivables
negative 111,400,000 US dollars
Amortization of finance lease right-of-use assets and depreciation
41,700,000 US dollars
Net income
115,200,000 US dollars
Prepaid expenses and other assets
negative 17,600,000 US dollars
Accounts payable
112,400,000 US dollars
Other
negative 1,400,000 US dollars
Amortization of debt related costs
600,000 US dollars
Stock-based compensation
16,300,000 US dollars
Accrued expenses and other liabilities
negative 800,000 US dollars
Amortization of intangible assets
29,600,000 US dollars
Income tax receivable
22,400,000 US dollars
Gain on sale of equipment
negative 2,200,000 US dollars
Inventory
negative 188,200,000 US dollars
Loss on extinguishment of debt
100,000 US dollars
Income tax payable
14,400,000 US dollars
Investing activities
negative 116,500,000 US dollars. Net cash used.
Purchases of property and equipment
negative 40,600,000 US dollars
Purchases of intangible assets
negative 8,000,000 US dollars
Acquisitions, net of cash acquired
negative 72,100,000 US dollars
Proceeds from the sale of property and equipment
4,200,000 US dollars
Financing activities
negative 17,200,000 US dollars. Net cash used.
Equity proceeds from common stock
800,000 US dollars
Repurchases of common shares
negative 114,400,000 US dollars
Repayments under term loan
negative 2,000,000 US dollars
Borrowings on asset-based credit facilities
359,800,000 US dollars
Repayments on asset-based credit facilities
negative 236,300,000 US dollars
Payments on finance lease obligations
negative 17,500,000 US dollars
Other financing activities
negative 5,200,000 US dollars
Payments of debt issuance costs
negative 1,900,000 US dollars
Payments of acquisition related contingent obligations
negative 500,000 US dollars
Operating adjustment reconciliation
321,600,000 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
377,800,000 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
120,700,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
negative 600,000 US dollars
Ending cash on Jun 28, 2026
87,400,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
221,700,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 103,200,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.27×. 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
31,100,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
40,600,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
negative 9,500,000 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 exceeds operating cash. The diagram allocates $31.10M of net income directly to operating cash and $84.10M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of 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: 31,100,000 US dollars minus 40,600,000 US dollars equals negative 9,500,000 US dollars.
SiteOne Landscape Supply, Inc. (SITE) FY2026 YTD Q2 Statement of Cash Flows Sankey chart
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