# SIRIUSPOINT LTD. (SPNT) FY2026 Q2 Statement of Cash Flows

- Company: SIRIUSPOINT LTD. (SPNT)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-29, accession number 0001576018-26-000085
- Page: https://plicit.ai/financials/spnt/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/spnt-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. 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 Mar 31, 2026**: 1,010,700,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- **Operating activities**: negative 5,200,000 US dollars. Net cash used.
- **Net income**: 68,500,000 US dollars
- **Share compensation**: 5,900,000 US dollars
- **Net realized and unrealized gain on investments and derivatives**: negative 7,900,000 US dollars
- **Amortization of premium and accretion of discount, net**: negative 4,900,000 US dollars
- **Amortization of intangible assets**: 2,400,000 US dollars
- **Other items, net**: negative 9,500,000 US dollars
- **Insurance and reinsurance balances receivable, net**: negative 186,000,000 US dollars
- **Deferred acquisition costs, net**: negative 5,300,000 US dollars
- **Deferred tax asset/liability**: negative 8,300,000 US dollars
- **Unearned premiums ceded**: negative 57,400,000 US dollars
- **Other assets**: negative 3,400,000 US dollars
- **Loss and loss adjustment expenses recoverable, net**: 28,800,000 US dollars
- **Interest and dividends receivable**: negative 2,800,000 US dollars
- **Loss and loss adjustment expense reserves**: 17,600,000 US dollars
- **Reinsurance balances payable**: 6,300,000 US dollars
- **Unearned premium reserves**: 128,500,000 US dollars
- **Other liabilities**: 22,300,000 US dollars
- **Deferred gain on retroactive reinsurance**: 0 US dollars
- **Held for sale asset**: 0 US dollars
- **Investing activities**: negative 191,400,000 US dollars. Net cash used.
- **Change in due to/from brokers, net**: 27,400,000 US dollars
- **Purchases of debt securities, available-for-sale**: negative 706,400,000 US dollars
- **Purchases of short-term investments**: negative 2,500,000 US dollars
- **Purchases of other investments**: negative 1,400,000 US dollars
- **Proceeds from sales and maturities of debt securities, available-for-sale**: 426,900,000 US dollars
- **Proceeds from sales and maturities of debt securities, trading and short-term investments**: 48,600,000 US dollars
- **Proceeds from sales and maturities of other investments**: 16,000,000 US dollars
- **Business acquisitions, net (cash and restricted cash acquired of $4.9)**: 0 US dollars
- **Financing activities**: negative 68,200,000 US dollars. Net cash used.
- **Redemption of preference shares**: 0 US dollars
- **Purchases of SiriusPoint common shares under share repurchase program**: negative 51,400,000 US dollars
- **Cash dividends paid to preference shareholders**: 1,300,000 US dollars
- **Taxes paid on withholding shares**: negative 22,000,000 US dollars
- **Change in total noncontrolling interests, net**: negative 100,000 US dollars
- **Net proceeds (payments) on deposit liability contracts**: 4,000,000 US dollars
- **Net proceeds from exercise of options**: 0 US dollars
- **Operating adjustment reconciliation**: 285,500,000 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**: 73,500,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 710,300,000 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**: 745,900,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- **Cash sources and uses**: 1,010,700,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: negative 264,800,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: −0.08×. 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.

### 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 or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- 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.